011-14 Wyo. Code R. § 14-3

Current through April 27, 2019

Section 14-3 - Considerations

(a) For county assessed property, county assessors are responsible for making the initial determination of exemption and are the custodian of any application requesting exemption.

(i) For publicly owned property the assessor begins with the legal presumption the property is exempt.

(ii) For all other property, both real and personal, the exemption process begins with the legal presumption the property is assessable utilizing the established principle that taxation is the rule, and exemptions are not presumed.

(b) For Department assessed property, the Property Tax Division Administrator is responsible for making the initial determination of exemption and is the custodian of any application requesting exemption.

(i) For all property, both real and personal, the exemption process begins with the legal presumption the property is assessable utilizing the established principle that taxation is the rule, and exemptions are not presumed.

(c) Three considerations are typically involved in determining whether a property should be exempt:

(i) Ownership of the property;

(ii) Use of the property; and

(iii) Type of property.

(d) In accordance with W.S. 39-13-102(q) (i-v) exemption applications and information are confidential. Taxpayer return information shall include, but not be limited to all statements, reports summaries, and all other data and documents under audit or provided by the taxpayer in accordance with law.

011-14 Wyo. Code R. § 14-3

Amended, Eff. 4/7/2015.