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HB0045 • 2011

Agricultural property taxation.

AN ACT relating to taxation; providing a definition of marketing of agricultural products for purposes of taxation of agricultural land; including grazing of horses used in outfitting and dude ranch operations for such purposes as specified; and providing for an effective date.

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor
Representative Gingery
Last action
2011-03-01
Official status
inactive
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2011-03-01 House

    H Committee Returned Bill Pursuant to HR 4-3(c)

  2. 2011-01-12 House

    H Introduced and Referred to H03; No Report Prior to CoW Cutoff

  3. 2011-01-11 House

    H Received for Introduction

  4. 2010-12-27 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0129

HOUSE BILL

NO.
HB0045

Agricultural property tax
ation
.

Sponsored by:
Representative(s) Gingery and Senator(s) Christensen

A BILL

for

AN ACT relating to
taxation;
providing a definition of marketing of agricultural products for purposes of taxation of
agricultural
land
;
including grazing of horses used in outfitting and dude ranch operations
for such purposes
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
‑
10
1 by creating a new subsection (
b) is amended to read:

39
‑
13
‑
101.

Definitions.

(b)

For purposes of W.S. 39
‑
13
‑
103(b)(x)(B)(III) "marketing of agricultural products" includes, but is not limited to, the grazing of horses used for outfitting
or
dude ranch operations if the fair market value of the grazing meets the gross revenue amounts specified in W.S. 39
‑
13
‑
103(b)(x)(B)(III) and the horses are used in
the same year in
an outfitting operation or dude ranch operation with annual gross revenues of not less than five thousand dollars ($5,000.00). As used in this subsection:

(i)

"Outfitting operation" means a business which
for remuneration provide
s
guide or packing services for the purpose of taking any big or trophy game animal
;

(ii)

"Dude ranch operation" means a business engaged
in
providing horseback riding and like guest or western ranch experiences for remuneration.

Section 2.
This act is effective January 1, 2012.

(END)

1
HB0045