Title 39 — Title 39 — Taxation And Revenue
23 chapters · 460 sections in this title.
W.S. § 39-11-101 Definitions
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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 boar…
W.S. § 39-11-102 1(c)
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1(c). If the case involves property that may subject the county to tax liability, the county board of equalization shall certify the case directly to the state board of equalization and the board of county commissioners shall have standing to appeal any decision made by the state…
W.S. § 39-11-102.1 Administration; state board of equalization
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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 m…
W.S. § 39-11-103 (a) Imposition
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(a) Imposition. 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) …
W.S. § 39-11-104 Taxation rate
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Taxation rate. There are no specific applicable provisions for the taxation rate for this chapter.
W.S. § 39-11-105 Exemptions
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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…
W.S. § 39-11-106 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-11-107 Compliance; collection procedures
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Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this chapter.
W.S. § 39-11-108 Enforcement
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Enforcement. There are no specific applicable provisions for enforcement for this chapter.
W.S. § 39-11-109 Taxpayer remedies
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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 boar…
W.S. § 39-11-110 Statute of limitations
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Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
W.S. § 39-11-111 Distribution
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Distribution. All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.