011-8 Wyo. Code R. § 8-3
For the purpose of ad valorem taxation under these Rules, the definitions set forth in Title 39, as amended, are incorporated herein by reference. In addition, the following definitions shall apply:
(a) "Best Information Appraisal" means the calculation of value based upon:
(b) "Calendar Year" means the year from January 1st through December 31st.
(c) "Car Company" means all owners of railroad rolling stock (owned and leased) operating or present in the State during the preceding calendar year. This does not include those companies reporting as Wyoming railroad companies as defined by W.S. 39-13-102(m)(iv).
(d) "Class of cars" means class f - flat, class g - gondola, class h - hopper, class l -special, class mw - maintenance of way, class n - caboose, class p - passenger, class r - refrigerators, class s - stock, class t - tank, class x - box, as used by the Association of American Railroads, Operations and Maintenance Department, Mechanical Division in the classification of freight equipment cars.
(e) "Department" means the Department of Revenue, Property Tax Division.
(f) "Railway Company" means the railroad companies operating within the State of Wyoming.
(g) "State Appraiser" means those personnel employed by the Department with specific job responsibilities for appraisal of properties specified in W.S. W.S. W.S. 39-13-102(m)(ii) -(xi).
(h) "Mileage" means both loaded and empty car miles.
(i) "Cars idle" mean cars stored, shopped, bad ordered and cars in queue time mode for loading and unloading.
(j) "Time/speed study" means a detailed narrative and statistically significant sample of a company's Wyoming car movements, including cars idle, within a calendar month.
011-8 Wyo. Code R. § 8-3