Community college property tax exemption.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0431

SENATE FILE
NO.
SF0083

Community college property tax exemption.

Sponsored by:
Senator(s) Bebout

A BILL

for

AN ACT relating to
taxation and revenue; providing a tax exemption for certain property owned or held by a community college district 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
‑
105
(a) by creating new paragraphs (xxxvi
i
i) and (xxxi
x
)
is amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xxxv
i
ii)

Property owned by a community college district

and such other property owned by the district as needed for the conduct of its operations;

(xxxi
x
)

Property owned or held by a nonprofit corporate entity organized to provide fiscal or other support for the activities, programs and needs of a community college district,
provided the
property
is
held and used in a manner consistent with the policies and actions of the governing board of the district
.

Section 2.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

1
SF0083