Subdivisions-agricultural land taxation.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0640

SENATE FILE
NO.
SF0142

Subdivisions-agricultural land taxation.

Sponsored by:
Senator(s) Hines

A BILL

for

AN ACT relating to
taxation and revenue; providing for the taxation of certain parcels of land within a subdivision as agricultural land as specified;
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)
(II)
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:

(II)

The land is not part of a platted subdivision
;

except for:

(1)

A parcel of land not less than thirty-five (35) acres in size which is used for agricultural purposes within a pl
atted subdivision where all non
agricultural lots, tracts or parcels are less than thirty-five (35) acres in size, and the parcel used for agricultural purposes otherwise qualifies as agricultural land under this paragraph;

(2)

A lot, unit, tract or parcel created pursuant to a permit issued for a large acreage subdivision under W.S. 18
‑
5
‑
316 which is used for agricultural purposes and otherwise qualifies as agricultural land under this paragraph.

Section 2.

This act is effective July 1, 2009.

(END)

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SF0142