Wyoming Statutes

Wyo. Stat. § 35-11-1103 (2026)

Property exempt from ad valorem taxation.

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 6 cases, 1985–1996 · leading case: State Dep't of Revenue & Taxation v. Pacificorp, 872 P.2d 1163 (Wyo. 1994).

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State Dep't of Revenue & Taxation v. Pacificorp, 872 P.2d 1163 (Wyo. 1994). · cites it 13× “Wyo.Stat. § 35-11-1103 (Supp.1993) provides: 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…”

Laramie Cnty. Bd. of Equalization v. Wyoming State Bd. of Equalization, 915 P.2d 1184 (Wyo. 1996). · cites it 31× “Reversing the Laramie County Board of Equalization, the Wyoming State Board of Equalization determined the equipment was primarily installed for pollution control purposes and is exempt from ad valorem taxes pursuant to Wyo.Stat. § 35-11-1103. We reverse. ISSUES ■ Appellant…”

Allied-Signal, Inc. v. Wyoming State Bd. of Equalization, 813 P.2d 214 (Wyo. 1991). · cites it 4× “" Section 35-11-1103, W.S. 1977. (Emphasis added.”

State Bd. of Equalization v. Tenneco Oil Co., 694 P.2d 97 (Wyo. 1985). · cites it 5× “The statute in question, § 35-11-1103, W.S. 1977, states: "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,…”

Gen. Chem. Corp. v. Wyoming State Bd. of Equalization, 819 P.2d 418 (Wyo. 1991). · cites it 5× “We believe the substantive issues can be boiled down to the single, basic issue stated by appellee: “Did the Wyoming State Board of Equalization correctly interpret W.S. 35-11-1103 by not considering operating costs in determining the amount of value of the pollution control…”

Laramie Cty. Bd. of Equal. v. State Bd., 915 P.2d 1184 (Wyo. 1996). · cites it 16× “The desulfurization equipment; to-wit: Sulfur Plant, Sulfur Plant Engineering SRU #2, Amine Unit, Hydrogen Plant, and Hydrotreater do not qualify for pollution control exemption under W.S. § 35-11-1103 and W.S. § 39-1-201(a)(xx), as the same were not designed, installed and…”

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