011-14 Wyo. Code R. §§ 14-22 - Partial exemption
(a) A partial
exemption may only be allowed where a separately identifiable portion of the
property is used for qualified purposes (either primarily or exclusively, based
on the legal requirement). Where a partial exemption is allowed, the non-exempt
portion shall be taxed according to its proportionate value, if any.
(b) A partial exemption may not be granted
based upon percentage use of shared or common space or facilities. If a shared
use is present a decision must be made as to whether the shared use is of such
nature or duration as to invalidate the exemption.
Notes
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