011-14 Wyo. Code R. § 14-22
(a) Any property, title to which is transferred of record to an exempt entity prior to January 1 of any given year, is not subject to taxation for that year provided an exemption otherwise applies.
(b) With the exception of (c) below, if title to property is transferred of record after January 1, the property is taxable for the entire year.
(c) Property of the State Loan and Investment Board is exempt if it becomes "owner" of the property pursuant to W.S. 11-34-126 before the fourth Monday in June.
(d) There is no authority for the county to pro rate taxes on real property. The proration of taxes is a private, contractual matter between the parties to a conveyance. Absent a contractual arrangement, the provisions of W.S. W.S. 39-13-103(c) and 39-13- 107(b)(i)(E) apply.
011-14 Wyo. Code R. § 14-22
Adopted, Eff. 4/7/2015.