(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