Governmental property-taxation and sale.

This bill (SF 185) requires Wyoming public entities (like cities, counties, school districts, and the state) to sell government-owned property not used for "governmental purposes" after 10 consecutive years of non-use, with a deadline of January 1, 2027. It defines "governmental purpose" to include health/safety facilities, education, infrastructure, and administrative buildings, but explicitly excludes recreational properties (like campgrounds and movie theaters), leased commercial spaces, and idle land. Property required by law (such as state lands managed by the Board of Land Commissioners) is exempt from this requirement. The law aims to ensure government assets are used for public services or sold, reducing unused public holdings.