HB0010 - Agricultural lands-classification.
|
2001 |
State of Wyoming |
01LSO-0038 |
HOUSE BILL NO. HB0010
Agricultural lands-classification.
Sponsored by: Joint Agriculture, Public Lands and Water
Resources Interim Committee
A BILL
for
1 AN ACT relating to taxation and revenue;
providing for the
2 classification of agricultural land for
taxation purposes
3 as specified; providing definitions; and
providing for an
4 effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8
Section 1. W.S. 39-13-101(a)(iii) and by creating a
9 new paragraph (vi) and 39-13-103(b)(x) are amended to read:
10
11 39-13-101. Definitions.
12
13 (a) As used in this article:
14
15
(iii) "Agricultural land", as
used in W.S.
16 39-13-103(b)(x), means land which has been used or employed
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1 during the previous two (2) years and presently is being
used and employed for the primary purpose of obtaining a
monetary profit as agricultural or horticultural use or any
combination thereof is to be agricultural land meets the
5 requirements of that provision for the purpose of
tax
6 assessment; unless legally zoned otherwise by a zoning
authority;
8
9
(vi) "Agricultural
purposes", as used in W.S.
10 39-13-103(b)(x), means cultivation of the soil, the
11 production of forage or crops, and the rearing, feeding and
12 management of livestock consistent with the land's ability
13 to produce.
14
15 39-13-103. Imposition.
16
17 (b) Basis of tax. The following shall apply:
18
19
(x) The following shall
apply to agricultural
20 land:
21
22
(A) The department shall determine the
23 taxable value of agricultural land conditions and prescribe
24 the form of the
sworn statement to be used by the property
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1 owner to declare that
the property meets the requirements
2 of subparagraph
(B) of this paragraph. In determining the
3 taxable value for assessment purposes under this
section
5 the current use of the land, and the capacity capability
of
6 the land to produce agricultural products,
including
7 grazing and forage, based on average yields of
lands of the
8 same classification under normal conditions;
9
10
(B) Contiguous or
noncontiguous parcels of
11 land under one (1) ownership shall qualify for
12 classification as agricultural land if:
13
14
(I) The land is presently
being used
15 and employed for an agricultural purpose;
16
17
(II) The land has been used
or
18 employed primarily in an agricultural operation which
19 produces and harvests a gross value per year of
20 agricultural products averaging not less than ten thousand
21 dollars ($10,000.00) during the preceding two (2) calendar
22 years, or the land would have met this requirement were it
23 not for independent, intervening causes of production
24 failure beyond the control of the producer, marketing delay
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1 for economic
advantage, or from participation in a bona
2 fide
conservation program, in which case proof by an
3 affidavit
showing qualification in a prior year shall
4 suffice.
If the land is leased, the lease agreement shall
5 be
consistent with accepted agricultural practices and the
6 land shall
be employed as a viable part of an agricultural
7 operation
which has met the requirements of this
8 subdivision;
and
9
10
(III) The land is not part of
a
11 platted subdivision or zoned other than agricultural by a
12 proper zoning authority.
13
14 Section 2. This act is effective January 1, 2001.
15
16 (END)
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