011-7 Wyo. Code R. § 7-11

Current through April 27, 2019
Section 7-11 - Apportionment or Distribution

This is the process of assigning a portion of the Wyoming allocated value to county and tax districts as determined by the Department Rules Chapter 21, "Tax District Mapping". The process is completed in two steps:

(a) Identify all sites property, i.e. property which has a well defined legal location, site specific delineation, and specific investment accounting records; and

(b) Identify all non-sites property or property not defined by legal descriptions, such as property which is continuous in nature (i.e. miles of pipeline, wire miles, cable miles, transmission lines, and others), and specific investment accounting assets segregated by the above items.

011-7 Wyo. Code R. § 7-11