HB0010 - Agricultural lands-classification.

 

2001

State of Wyoming

01LSO-0038.E1 ENGROSSED

 

 

 

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
 2  used and employed for the primary purpose of obtaining a
 3  monetary profit as agricultural or horticultural use or any
 4  combination thereof is to be agricultural land meets the
 5  requirements of W.S. 39-13-103(b)(x) for the purpose of tax
 6  assessment; unless legally zoned otherwise by a zoning
 7  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 timber products, forage or crops, and the
12  rearing, feeding and management of livestock consistent
13  with the land's ability 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
 4  paragraph, the value of agricultural land shall be based on
 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) operation owned or leased shall qualify
12  for 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 has
19  derived annual gross revenues from the marketing of
20  agricultural products, or the land does not meet this
21  requirement because:

22 

23                              (1)  The producer experiences an
24  intervening cause of production failure beyond its control;

 

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 1 

 2                              (2)  The producer causes a
 3  marketing delay for economic advantage;

 4 

 5                              (3)  The producer participates in
 6  a bona fide conservation program, in which case proof by an
 7  affidavit showing qualification in a previous year shall
 8  suffice; or

 9 

10                              (4)  The producer has planted a
11  crop that will not yield an income in the taxable year.

12 

13                         (III)  The land is not part of a
14  platted subdivision; and

15 

16                         (IV)  The contiguous or noncontiguous lands
17  have an area greater than eighty (80) acres, unless the
18  producer provides a sworn affidavit affirming that lands
19  with an area less than eighty (80) acres derived annual
20  gross revenues from the marketing of agricultural products
21  of not less than one thousand dollars ($1,000.00).

22 

 

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 1         Section 2.  This act is effective January 1, 2001.

 2 

 3                         (END)

 

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