Section 14-18 - Claimed exemptions on multiple authorities (a) Taxpayers may claim exemption on the basis of one or more statutory provisions. Careful analysis of the ownership and use of the property is required. - (i) For example, museum property may be exempt because: it is a public municipal museum operated for a governmental purpose under W.S. 15-1-103 and W.S. W.S. 39-11-105(a)(v); it is a public county museum operated for a governmental purpose under W.S. W.S. 18-10-101 and W.S. W.S. W.S. 39-11-105(a)(iii); it is property of a special museum district under W.S. W.S. W.S. 18-10-201 and W.S. W.S. 39-11-105(a)(xvi); or it is owned by a nonprofit entity qualifying as a charitable association and operated on a noncommercial basis under W.S. W.S. 39-11-105(a)(xli). Under this example only one exemption is applicable based on ownership and operation.
- (ii) Under appropriate circumstances more than one exemption provision may apply, (e.g. an entity may be both a school and a nonprofit charitable and benevolent entity owning property for a non-commercial use).
- (iii) Different criteria are applicable and each shall be separately and carefully analyzed in making an exemption determination.
011-14 Wyo. Code R. § 14-18