011-14 Wyo. Code R. § 14-4
Current through April 27, 2019
(a) Except for publicly-owned property, the burden is on the owner to prove the property meets exemption requirements. An affidavit or similar form is recommended to establish basic facts on ownership, use and type of property.
(b) For publicly owned property, the burden is on the taxing authority to establish taxability.
011-14 Wyo. Code R. § 14-4
Amended, Eff. 4/7/2015.