Game and bird farms-property tax.

WORKING DRAFT
2007
STATE OF
WYOMING
07LSO-0431

HOUSE BILL
NO.
HB0051

Game bird farms-property tax.

Sponsored by:
Representative(s) Childers

A BILL

for

AN ACT relating to
taxation; providing for taxation of game bird farms as agricultural property;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 39
‑
13
‑
103(b)(x)(B)(I) is amended to read:

39
‑
13
‑
103.

Imposition.

(b)

Basis of tax. The following shall apply:

(x)

The following shall apply to agricultural land:

(B)

Contiguous or noncontiguous parcels of land under one (1) operation owned or leased shall qualify for classification as agricultural land if the land meets each of the following qualifications:

(I)

The land is presently being used and employed for an agricultural purpose
, including lands licensed as game bird farms under W.S. 23
‑
5
‑
101 through 23
‑
5
‑
110
;

Section 2.
Th
is act is effective July 1, 2007
.

(END)

1
HB0051