Section 39-13-103 – Imposition.
39-13-103. Imposition. (a) Taxable event. The following shall apply: (i) The tax imposed by this chapter shall be in addition to any other taxes imposed by law including but not limited to those taxes in W.S. 39-14-101 through 39-14-711; (ii) All property claimed to be in transit shall be designated as being in transit upon […]
Section 39-13-101 – Definitions.
39-13-101. Definitions. (a) As used in this article: (i) “Ad valorem” means according to value; (ii) “Ad valorem tax” means a property tax based on the assessed value of the property; (iii) “Agricultural land,” as used in W.S. 39-13-103(b)(x), means land which meets the requirements of W.S. 39-13-103(b)(x) for the purpose of tax assessment; (iv) […]
Section 39-13-102 – Administration; Confidentiality.
39-13-102. Administration; confidentiality. (a) Repealed by Laws 2017, ch. 26, § 2. (b) Repealed by Laws 2017, ch. 26, § 2. (c) The board of county commissioners of each county constitutes the county board of equalization. The county board shall meet at the office of the county commissioners at such times as necessary to perform […]