011-14 Wyo. Code R. § 14-21
Current through April 27, 2019
(a) For exemptions requiring a specific use to qualify, neither ownership of the property nor stated objectives of the entity's organization is sufficient. To justify an exemption, actual and immediate use of the property consistent with the applicable exemption standard is required. The mere holding of the property by an entity for future or prospective use is not sufficient.
(b) An exemption may be granted once construction or use commences consistent with the exempt purpose.
011-14 Wyo. Code R. § 14-21
Amended, Eff. 4/7/2015.