211-7 Wyo. Code R. § 7-15
(a) There is a presumption that the assessor's property valuation is valid, accurate and correct.
(b) Petitioner shall have the burden of going forward. Petitioner may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the assessor.
(c) If petitioner provides credible evidence that the assessor's determination is incorrect or unlawful, the burden shifts to the assessor to defend the valuation. The ultimate burden of persuasion rests with the petitioner, which burden shall be met by a preponderance of the evidence.
(d) Where the issue is the exemption of publicly owned property, the assessor has the ultimate burden of persuasion to establish taxability.
211-7 Wyo. Code R. § 7-15
Adopted, Eff. 7/13/2015.