011-14 Wyo. Code R. § 14-12

Current through April 27, 2019

Section 14-12 - Schools, orphan asylums and hospitals - W.S. 39-11-105(a)(xxv)

(a) The fundamental basis for this exemption is the benefit conferred upon the public by schools, orphan asylums and hospitals, and the consequent relief, to some extent, of the burden upon the state to educate, care and advance the interests of its citizens. Such institutions thus confer a benefit upon the general citizenry of the state and render an essential service for which they are relieved of certain burdens of taxation.

(b) "Schools" means property owned by private educational institutions and used primarily to provide "traditional education" equivalent to public education. "Traditional education" means systematic instruction in useful branches of learning afforded through methods common to public schools and educational institutions, directed at an indefinite class of persons, which benefits the general public indirectly because it is of a nature ordinarily provided by the government at taxpayer expense.

• (i) "Traditional" may include courses offering specialized instruction such as those centered around teaching outdoor leadership and practical field experience to professionals in the field of outdoor education.

• (ii) "Traditional" does not include continuing education or education for the professional advancement of an organization's members.

• (iii) An entity is rebuttably presumed to be a "school" if it possesses a license and teacher certification from the Wyoming Department of Education, or evidence of courses for which college or university credit is given.

(c) "Hospital" means property used to provide either traditional hospital or nursing home care, promote health care, or provide health related assistance to the general public. In general the institution shall have policies which reflect recognized standards adopted by public health care institutions therefore lessening governmental responsibility in this area.

• (i) The institution shall provide health related assistance to the general public without regard to race, religion or gender.

• (ii) Indigent care shall be afforded through admission to the institution based on the clinical judgment of the physician, not upon the patient's financial ability or inability to pay.

(d) The property of schools, orphan asylums and hospitals shall not be used for private profit.

(e) If a school, orphan asylum or hospital confers benefit only upon the citizens of another state, its property is not exempt.

011-14 Wyo. Code R. § 14-12

Amended, Eff. 4/7/2015.