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) […]
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 (a) Repealed by Laws 2017, ch. 26, § 2. (b) Repealed by Laws 2017, ch. 26, § 2.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 […]
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 […]
39-13-104. Taxation rate. (a) Authorized mill levies. There shall be annually levied and assessed upon the taxable value of property within Wyoming the following state taxes when applicable: (i) Not to exceed four (4) mills as certified by the board to be credited to the state general fund; (ii) Not to exceed one (1) mill […]
39-13-105. Exemptions. (a) The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39-11-105(a)(xxiv): (i) An honorably discharged veteran of the Indian Wars, Spanish American War, Filipino insurrection, Boxer rebellion, Puerto Rico campaign […]
39-13-106. Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
39-13-107. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Except as provided by chapter 14 of this title or paragraph (ii) of this subsection, annually, commencing on January 1, the county assessor or deputy assessors as provided by W.S. 18-3-107(e) shall obtain from each property owner or person having control of […]
39-13-108. Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. The following shall apply: (i) Except as otherwise provided in W.S. 39-13-113, taxes provided by this act are due and payable at the office of the county treasurer of the county in which the taxes are levied. Fifty […]
39-13-109. Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to paragraph (b)(i) of this section is entitled to review statements of consideration for properties of like […]
39-13-110. Statute of limitations. (a) All personal property taxes not collected within ten (10) years from the time the taxes were levied shall be cancelled and are thereafter uncollectible. (b) Property omitted from prior year tax lists discovered by the county assessor shall be added to the assessment roll and taxes computed and collected for […]
39-13-111. Distribution. (a) The following shall apply to the distribution of tax collections: (i) The county treasurer shall keep accurate records of taxes collected for each governmental entity for which a tax levy is made pursuant to W.S. 39-13-104(k) and shall pay the taxes collected to the treasurer of each governmental unit or settle accounts […]
39-13-112. Property taxation of certain helium. (a) As used in this section: (i) “Helium” means helium which is a component of a natural gas stream leased by the United States to any lessee pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181. All other helium shall be subject to ad valorem taxation […]
39-13-113. Monthly payment of ad valorem tax on gross product of mineral production. (a) Commencing with mineral and mine production on January 1, 2020, this section shall govern the payment of all ad valorem taxes on the value of the gross product of minerals and mine products, hereafter referred to as the “ad valorem tax […]
