Wyoming § 11-34-126 Exemption of property of board from taxation;
exceptions

Wyoming Statutes

§ 11-34-126 — Exemption of property of board from taxation; exceptions

Wyoming·Title 11 Agriculture, Livestock and Other Animals·Ch. 34 STATE LOAN AND INVESTMENT BOARD·Art. 1 IN GENERAL

(a)Except as otherwise provided by subsection (b) of this section, all mortgages, real estate and other property owned by the board is exempt from all general taxes, state, county and municipal. For the purpose of this act the board is deemed to be the owner of any property from the date it is bid in by the board at a foreclosure sale.

(b)If the board becomes the owner of the real estate and other property before the fourth Monday in June of the current year, it shall be liable for any property taxes lawfully assessed against the property, except for any taxes imposed under W.S. 21-13-102, 21-13-201 and 21-13-303. The county assessor shall list and assess the property for taxation purposes, and the state loan and investment board shall pay any tax due for the year in its entirety prior t

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(a) Except as otherwise provided by subsection (b) of this
section, all mortgages, real estate and other property owned by
the board is exempt from all general taxes, state, county and
municipal. For the purpose of this act the board is deemed to be
the owner of any property from the date it is bid in by the
board at a foreclosure sale.
(b) If the board becomes the owner of the real estate and
other property before the fourth Monday in June of the current
year, it shall be liable for any property taxes lawfully
assessed against the property, except for any taxes imposed
under W.S. 21-13-102, 21-13-201 and 21-13-303. The county
assessor shall list and assess the property for taxation
purposes, and the state loan and investment board shall pay any
tax due for the year in its entirety prior to December 31 of
that year and any other year in which the board owns the
property. If redemption is made of the property at any time
during the year in which the state loan and investment board has
paid the property taxes due, the person redeeming the property
shall be liable to the state loan and investment board for any
taxes paid. There is appropriated from the loss reserve account
as provided by W.S. 11-34-202 to the state loan and investment
board a sum sufficient to pay the property taxes authorized by
this section.

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