011-14 Wyo. Code R. § 14-20
Current through April 27, 2019
(a) A partial exemption may only be allowed where a separately identifiable portion of the property is used for qualified purposes (either primarily or exclusively, based on the legal requirement). Where a partial exemption is allowed, the non-exempt portion shall be taxed according to its proportionate value, if any.
(b) A partial exemption may not be granted based upon percentage use of shared or common space or facilities. If a shared use is present a decision must be made as to whether the shared use is of such nature or duration as to invalidate the exemption.
011-14 Wyo. Code R. § 14-20
Amended, Eff. 4/7/2015.