All lands and improvements thereon shall be listed for assessment, valued for taxation and assessed separately. This section establishes a system of state property taxation, requiring that all land and improvements be valued and assessed separately. The provision for separate assessment was intended to ensure that land speculators were subject to taxation.1 In McGarvey v. Swan, City Treasurer (1908), the Wyoming Supreme Court held that this section does not prohibit the legislature from authorizing special local assessments on real property for sewer construction....
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