Wyoming § 35-11-1103 Property exempt from ad valorem taxation

Wyoming Statutes

§ 35-11-1103 — Property exempt from ad valorem taxation

Wyoming·Title 35 Public Health and Safety·Ch. 11 ENVIRONMENTAL QUALITY·Art. 11 MISCELLANEOUS PROVISIONS

The following property is exempt from ad valorem taxation
pursuant to the provisions of this act and includes facilities,
installations, machinery or equipment attached or unattached to
real property and designed, installed and utilized primarily for
the elimination, control or prevention of air, water or land
pollution, or in the event such facility, installation,
equipment or machinery shall also serve other beneficial
purposes and use, such portion of the assessed valuation thereof
as may be reasonably calculated to be necessary for and devoted
to elimination, control or prevention of air, water and land
pollution. The department of revenue shall determine the exempt
portion on all property assessed pursuant to W.S. 39-13-102(m).
The county assessor shall determine the exempt portion on

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The following property is exempt from ad valorem taxation
pursuant to the provisions of this act and includes facilities,
installations, machinery or equipment attached or unattached to
real property and designed, installed and utilized primarily for
the elimination, control or prevention of air, water or land
pollution, or in the event such facility, installation,
equipment or machinery shall also serve other beneficial
purposes and use, such portion of the assessed valuation thereof
as may be reasonably calculated to be necessary for and devoted
to elimination, control or prevention of air, water and land
pollution. The department of revenue shall determine the exempt
portion on all property assessed pursuant to W.S. 39-13-102(m).
The county assessor shall determine the exempt portion on all
property assessed pursuant to W.S. 39-13-103(b). The
determination shall not include as exempt any portion of any
facilities which have value as the specific source of marketable
byproducts.
Note: Effective 1/1/2026 this section will read as:
The following property is exempt from ad valorem taxation
pursuant to the provisions of this act and includes facilities,
installations, machinery or equipment attached or unattached to
real property and designed, installed and utilized primarily for
the elimination, control or prevention of air, water or land
pollution, or in the event such facility, installation,
equipment or machinery shall also serve other beneficial
purposes and use, such portion of the assessed valuation thereof
as may be reasonably calculated to be necessary for and devoted
to elimination, control or prevention of air, water and land
pollution. The department of revenue shall determine the exempt
portion on all property assessed pursuant to W.S. 39-13-102(m).
The county assessor shall determine the exempt portion on all
property assessed pursuant to W.S. 39-13-103(b). The
determination shall not include as exempt any portion of any
facilities which have value as the specific source of marketable
byproducts or facilities constructed for the sole purpose of
capturing nonpoint source carbon dioxide.