Property tax assessment rate.

WORKING DRAFT
2008
STATE OF
WYOMING
08LSO-0038

SENATE FILE
NO.
SF0079

Property tax assessment rate.

Sponsored by:
Senator(s) Scott, Aullman, Landen and Larson and Representative(s) Brechtel, Shepperson and Wallis

A BILL

for

AN ACT relating to
taxation and revenue; providing for the assessment rates of certain property for ad valorem taxation as specified;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
11
‑
101(a)(xvii)
(B) and (C) is
amended to read:

39
‑
11
‑
101.

Definitions.

(a)

As used in this act unless otherwise specifically provided:

(xvii)

"
T
axable value" means a percent of the fair market value of property in a particular class as follows:

(B)

Property used for industrial purposes,
eleven and one
‑
half percent (11.5%)

ten and one-half percent (10.5%)
;

(C)

All other property, real and personal, including property valued and assessed under W.S. 39
‑
13
‑
102(m)(vi) and (ix),
nine and one
‑
half percent (9.5%)

seven and one-half percent (7.5%)
.

Section 2.

This act is effective January 1, 2009.

(END)

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SF0079