011-8 Wyo. Code R. § 8-5
(a) The Department shall annually determine the value of car companies based upon the use of market information available to the Department for each particular class of car using class specific cost, sales and income information submitted by the taxpayer, data from operating railraods within Wyomingand generally recognized value publications in the market and/or other recognizes financial materials available to the Department; and
(b) The number of Wyoming cars multiplied by the fair market value of the car.
(c) The Wyoming fair market value multiplied by the level of assessment shall determine the Wyoming assessed value;
(d) The Wyoming tax due shall be the total Wyoming assessed value multiplied by the statewide average mill levy.
011-8 Wyo. Code R. § 8-5