23 chapters · 231 sections in this title.
W.S. § 39-11-101 Definitions
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Definitions. (a) As used in this act unless otherwise specifically provided: (i) "Assessed value" means taxable value; (ii) "Assessment roll" means the official list of taxable property for the ensuing tax year and may include taxes due thereon; (iii) "Board" means the state boar…
W.S. § 39-11-102 1(c)
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1(c). If the case involves property that may subject the county to tax liability, the county board of equalization shall certify the case directly to the state board of equalization and the board of county commissioners shall have standing to appeal any decision made by the state…
W.S. § 39-11-102.1 Administration; state board of equalization
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Administration; state board of equalization. (a) The governor shall appoint, with senate confirmation, three (3) persons who shall constitute the state board of equalization who are the department's board of appeals. Not more than seventy-five percent (75%) of the board members m…
W.S. § 39-11-103 Imposition
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Imposition. (a) Taxable event. The following shall apply: (i) Property subject to taxation. All property within Wyoming is subject to taxation as provided by this act except as prohibited by the United States or Wyoming constitutions or expressly exempted by W.S. 39-11-105; (ii) …