011-7 Wyo. Code R. § 7-3

Current through April 27, 2019
Section 7-3 - Duties of the Department of Revenue

(a) The Property Tax Division is hereby delegated the authority to appraise and value all property specified in W.S. 39-13-102(m) (ii-ix) (Department assessed company or Department assessed companies).

(b) All real and personal property existing on January 1 of each year is subject to assessment, except as otherwise specifically exempt by Wyoming Statutes.

011-7 Wyo. Code R. § 7-3