This text of Wyoming § 34-20-104 (Notice to tax assessor; apportionment of taxes;
recording declaration; covenants running with land) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)Whenever condominium ownership of real property is
created, or separate assessment of condominium units is desired,
a written notice thereof shall be delivered to the assessor of
the county in which said real property is situated, which notice
shall set forth descriptions of the condominium units.
Thereafter all taxes, assessments and other charges of this
state or of any political subdivision or of any special
improvement district or any other taxing or assessing authority
shall be assessed against and collected on each condominium
unit, each of which shall be carried on the tax books as a
separate and distinct parcel for the purpose, and not on the
building or property as a whole. The valuation of the general
and limited common elements shall be assessed proportionately
upon the indi
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(a) Whenever condominium ownership of real property is
created, or separate assessment of condominium units is desired,
a written notice thereof shall be delivered to the assessor of
the county in which said real property is situated, which notice
shall set forth descriptions of the condominium units.
Thereafter all taxes, assessments and other charges of this
state or of any political subdivision or of any special
improvement district or any other taxing or assessing authority
shall be assessed against and collected on each condominium
unit, each of which shall be carried on the tax books as a
separate and distinct parcel for the purpose, and not on the
building or property as a whole. The valuation of the general
and limited common elements shall be assessed proportionately
upon the individual air space unit in the manner provided in the
declaration. The lien for taxes assessed to any individual
condominium owner shall be confined to his condominium unit and
to his undivided interest in the general and limited common
elements. No forfeiture or sale of any condominium unit for
delinquent taxes, mechanics, laborers or materialmen's liens,
assessments or charges shall divest or in any way affect the
title of other condominium units.
(b) The declaration shall be recorded in the office of the
county clerk where the condominium property is located. Such
declaration shall provide for the filing for record of a map
properly locating condominium units. Any instrument affecting
the condominium unit may legally describe it by the identifying
condominium unit number or symbol as shown on such map. If such
declaration provides for the disposition of condominium units in
the event of the destruction or obsolescence of buildings in
which such units are situated and restricts partition of the
common elements, the rules or laws known as the rule against
perpetuities and the rule prohibiting unlawful restraints on
alienation shall not be applied to defeat or limit any such
provisions.
(c) To the extent that any such declaration shall contain
a mandatory requirement that all condominium unit owners shall
be members of an association or corporation, or provide for the
payment of charges assessed by the association upon condominium
units, or the appointment of an attorney-in-fact to deal with
the property upon its destruction or obsolescence, any rule of
law to the contrary notwithstanding, the same shall be
considered as covenants running with the land binding upon all
condominium owners and their successors in interest. Any common
law rule terminating agency upon death or disability of a
principal shall not be applied to defeat or limit any such
provisions.