Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 10 - DESIGNATION, CLASSIFICATION AND VALUATION OF AGRICULTURAL LANDS FOR PROPERTY TAXATION › Section 10-3 - Definitions

Current through July 13, 2024
For the purposes of these rules, the definitions set forth in
				  W.S. Title 39, as amended, are incorporated by reference. In addition, the
				  following definitions shall apply:
(a)
				"Agricultural" means the primary use of the land is to produce crops, harvest
				timber or graze livestock for commercial purposes consistent with the land's
				capability to produce including land used for a farmstead structure that
				supports the land's capability to produce.
(b) "Platted Subdivision" means for the
				purpose of Chapter 13 of Title 39, the creation of a lot, parcel, or other unit
				of land; or division of a lot, parcel, or other unit of land into one or more
				parts that has received approval from the governing body in whose jurisdiction
				the property resides at the time of creation and is recorded in the records of
				the county clerk.
(c)
				"Non-agricultural lands" shall include lands whose primary purpose consists of
				uses other than those defined as agricultural in Title 39 and these rules.
				Appraisal of such lands shall be conducted in accordance with Department of
				Revenue Chapter 9 rules:
(i) Lands in active
				transition from agricultural use to residential, commercial or industrial use,
				which includes creation or division of a tract, parcel or other unit of land
				for the purpose of sale or development for such use;
(ii) Home site with lands occupied by
				structures which are built for or used for human habitation or attached to said
				structures. The home site shall consist of one acre per habitable structure
				unless verifiable information is provided by the Assessor or land owner to
				justify the site being listed as more than or less than one acre of land used
				in direct connection with the home site;
(A)
				In addition to land occupied by structures, typical amenities to a home site
				include, but are not limited to, the area for well and septic, landscaped area,
				driveway, patios, decks, gazebos and other land that is not used to support the
				agricultural purpose stated in
				W.S.
				39-13-101(a)(viii)(A) through
				(C).
(iii) Commercial land used for commercial
				feed lots, dude ranch facilities, and other commercial or income
				purposes;
(iv) Land where Topsoil
				is removed or topography is disturbed to the extent that the property cannot be
				used to raise crops, timber or to graze livestock unless land is used for a
				farmstead structure as defined by
				W.S.
				39-13-101(a)(x)(A) through
				(D);
(v) Resort or recreational lands, summer
				homes or mountain cabins;
(vi) Land
				zoned for purposes, which exclude agricultural uses;
(vii) Activities on land which occur after
				the crop is harvested or animal has been raised do not qualify land for
				agricultural assessment. A storage activity by a non-producer does not qualify
				property for agricultural assessment. Processing activities, whether or not by
				a producer, such as pasteurizing and bottling milk, cheese making, honey candy
				manufacturing or slaughtering, dressing and packing meat do not qualify land
				for agricultural assessment;
(A) In general,
				processing begins with those activities typically carried out at the first
				level of trade beyond production, which activities enhance the value of primary
				agricultural products. Milling grain, pasteurizing milk, packaging vegetables
				and milling timber constitute processing. Packaging products for transport to
				either the wholesale or retail markets does not constitute processing, but
				packaging them for sale does. The test is whether the packaging used for
				transport is suitable packaging for retail sale. Storage within the wholesale
				trade constitutes processing, as would slaughter of livestock. The producer's
				interim storage or slaughter prior to sale to a wholesaler or other middleman
				is not processing.
(B) For silage,
				while the final product is different from the product as initially stored, the
				process shall still be considered a primary production activity.
(viii) Land grazed by any animal
				kept as a hobby;
(ix) Land used to
				harvest firewood, shrubs or seeds that grow wild on the land;
(x) Land used for the activity of hunting or
				harvesting game animals or birds.