W.S. § 39-13-101 — Definitions

(a) As used in this article:
(i) "Ad valorem" means according to value;
(ii) "Ad valorem tax" means a property tax based on
the assessed value of the property;
(iii) "Agricultural land," as used in W.S.
39-13-103(b)(x), means land which meets the requirements of W.S.
39-13-103(b)(x) for the purpose of tax assessment;
(iv) "Deed" means a conveyance of real property, in
writing signed by the grantor, whereby the interest held by the
grantor to real property is transferred from one to another;
(v) "Tax deed" means the conveyance given upon a sale
of real property for nonpayment of ad valorem taxes;
(vi) "Telecommunications companies" means and
includes any person engaged in the furnishing of
telecommunications service;
(vii) "Telecommunications service" means the offering
of transmission for hire of telecommunications between or among
points specified by the user, of information of the user's
choosing without change in the content of the information as
sent and received by means of telecommunications facilities,
including switching facilities, using wire, cable, microwave,
radio wave, light wave or a combination of those or similar
media. The term shall include all types of telecommunications
transmission such as telephone service, telegraph service,
cellular, wireless or satellite. The term shall not include
assets used for television or radio programming broadcast over
airwaves for public consumption, cable or satellite television
offered for public consumption or telephone answering service
and one-way paging or beeper service;
(viii) "Agricultural purpose," as used in W.S.
39-13-103(b)(x), means the following land uses when conducted
consistent with the land's capability to produce or when
supporting the land's capability to produce:
(A) Cultivation of the soil for production of
crops; or
(B) Production of timber products or grasses for
forage; or
(C) Rearing, feeding, grazing or management of
livestock; or
(D) Land used for a farmstead structure.
(ix) "Electronic" means relating to technology having
electrical, digital, magnetic, wireless, optical,
electromagnetic or similar capabilities;
(x) "Land used for a farmstead structure" means land
that underlies and that supports the use of a barn, shop, shed,
granary, corral or other structure if the structure:
(A) Is used to support an agricultural purpose
specified in subparagraphs (viii)(A) through (C) of this
subsection;
(B) Is not a structure built for human
habitation or actually used for human habitation;
(C) Is not attached to a structure built for
human habitation or actually used for human habitation; and
(D) Is built upon land used for the agricultural
purpose supported by the structure.