011-14 Wyo. Code R. § 14-5

Current through April 27, 2019

Section 14-5 - Publicly owned property - W.S. 39-11-105(a)(i)-(vi)

(a) Publicly owned property is not, per se, exempt from taxation. The property is exempt only "when used primarily for a governmental purpose."

(b) The phrase "governmental purpose" cannot be precisely defined. The following considerations should be evaluated:

• (i) If a service or function is obligatory (one the governmental entity must perform as a legal duty imposed by statute), the function is governmental and the associated property is exempt.

• (ii) If a service is rendered gratuitously, supported by taxes, and for the public welfare or enjoyment generally, the property associated with providing such service is exempt.

• (iii) Property owned by a governmental entity acting in its proprietary capacity is not exempt, (e.g. where a city enters the field of private competitive business for profit or into activities which may be and frequently are carried on through private enterprises).

• (iv) Governmental property subject to the payment of service (user) fees is not exempt unless the specific use is provided by statute (e.g., public sewer and water services).
  • (A) Municipally-owned electric utility plants are proprietary functions supported by service fees. The function is not specifically recognized a exempt by statute.
  • (B) Limited property associated with a municipally-owned utility used to light streets, direct traffic and light city offices, is exempt as a service for the public welfare generally. Such property of the municipal plants is exempt.

• (v) Vacant land is not recognized as a governmental purpose, except where statutory authority exists requiring the entity to acquire and hold lands for future governmental use.

(c) All real and personal property located within a development area under the direction of a municipality or downtown development authority is subject to ad valorem taxes unless otherwise exempt by specific provision of law. W.S. 15-9-222.

(d) Real or personal property within a project owned and leased by a municipality or county under authorization of the "Industrial Development Projects Act" (W.S. W.S. 15-1-701 et seq.) is either taxable or exempt pursuant to specific provisions in W.S. W.S. 15-1-708.

(e) Property owned or foreclosed by the State Loan and Investment Board may be exempt. Under W.S. W.S. 11-34-126, all real estate and other property owned by the State Loan and Investment Board is exempt. The State Loan and Investment Board is deemed the owner of any property from the date it is bid in at the foreclosure sale. No exemption is allowed however if redemption of the property is made, or the State Loan and Investment Board does not become "owner" before the fourth Monday in June of the current tax year.

(f) Property which, by reason of bond default or conveyance, comes under ownership of the State for purposes of mine reclamation is exempt.

(g) Rights of way or easements reserved to the federal government in patents which are dedicated to a public use, are exempt and not assessable against the owner in fee.

(h) Property of the American Red Cross, as an instrumentality of the federal government, is exempt if used primarily for governmental purposes.

011-14 Wyo. Code R. § 14-5

Amended, Eff. 4/7/2015.