Wyoming § 35-11-1103 - Property exempt from ad valorem taxation.
Full text of Wyoming Wyoming Statutes Annotated § 35-11-1103 — Property exempt from ad valorem taxation., with citation guidance and answers to common questions.
§ 35-11-1103. Property exempt from ad valorem taxation.
The following property is exempt from ad valorem taxation pursuant to the provisions of this act and includes facilities, installations, machinery or equipment attached or unattached to real property and designed, installed and utilized primarily for the elimination, control or prevention of air, water or land pollution, or in the event such facility, installation, equipment or machinery shall also serve other beneficial purposes and use, such portion of the assessed valuation thereof as may be reasonably calculated to be necessary for and devoted to elimination, control or prevention of air, water and land pollution. The department of revenue shall determine the exempt portion on all property assessed pursuant to W.S. 39-13-102(m). The county assessor shall determine the exempt portion on all property assessed pursuant to W.S. 39-13-103(b). The determination shall not include as exempt any portion of any facilities which have value as the specific source of marketable byproducts or facilities constructed for the sole purpose of capturing nonpoint source carbon dioxide.
Source: official Wyoming text · Last verified 2026-08-27
Frequently Asked Questions About Wyoming § 35-11-1103
What does Wyoming Statutes Annotated § 35-11-1103 cover?
Section 35-11-1103 ("Property exempt from ad valorem taxation.") is part of the Wyoming Statutes Annotated, the codified statutory law of Wyoming. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wyoming § 35-11-1103?
A common citation format is "Wyoming Statutes Annotated § 35-11-1103" (Wyoming). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wyoming law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wyoming official source linked on this page or consult a licensed Wyoming attorney.
How does Wyoming § 35-11-1103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wyoming can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wyoming.