Property Tax Alert: Wyoming

March 2004

In regards to property tax purposes, land that was used for agricultural purposes could not be disqualified from classification as agricultural land on the ground that it was part of a platted subdivision, despite the existence of an easement map produced by the sellers of the land showing access roads and utilities, because no official approval had been granted for the subdivision. Evidence did not support the land's classification as "land in active transition" to residential, commercial, or industrial use.

Please contact Rash & Associates for more information.