39-11-101. Definitions. (a) As used in this act unless otherwise specifically provided: (i) “Assessed value” means taxable value; (ii) “Assessment roll” means the official list of taxable property for the ensuing tax year and may include taxes due thereon; (iii) “Board” means the state board of equalization or its authorized agent; (iv) “Department” means the […]
39-11-102. Administration; confidentiality; department of revenue. (a) Taxpayer rights. The following provisions shall apply to this act: (i) The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights: (A) A right to taxpayer information services […]
39-11-102.1. Administration; state board of equalization. (a) The governor shall appoint, with senate confirmation, three (3) persons who shall constitute the state board of equalization who are the department’s board of appeals. Not more than seventy-five percent (75%) of the board members may be members of the same political party. Each appointment of the board […]
39-11-103. Imposition. (a) Taxable event. The following shall apply: (i) Property subject to taxation. All property within Wyoming is subject to taxation as provided by this act except as prohibited by the United States or Wyoming constitutions or expressly exempted by W.S. 39-11-105; (ii) Provisions for assessing tax. The board and department shall not compromise […]
39-11-104. Taxation rate. There are no specific applicable provisions for the taxation rate for this chapter.
39-11-105. Exemptions. (a) The following property is exempt from property taxation: (i) Property owned by the United States the majority of which is used primarily for a governmental purpose. The following property is not owned and used primarily for a governmental purpose: (A) Improvements placed on federal lands by persons for private or commercial use; […]
39-11-106. Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
39-11-107. Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this chapter.
39-11-108. Enforcement. There are no specific applicable provisions for enforcement for this chapter.
39-11-109. Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department may appeal to the board. Appeals shall be made in a timely manner as provided by rules and regulations […]
39-11-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
39-11-111. Distribution. All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.
