"All property, except as in this constitution otherwise provided, shall be uniformly valued at its full value as defined by the legislature,..."
Wyoming Statute 39-13-103. (b)(i)
"Except as otherwise provided: (A) All taxable property shall be annually listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property on January 1;..."
Wyoming Statute 39-13-103. (b)(ii)
"All taxable property shall be annually valued at its fair market value. Except as otherwise provided by law for specific property, the department (Department of Revenue) shall prescribe by rule and regulation the appraisal methods and systems for determining market value using generally accepted appraisal standards."
Wyoming Department of Revenue Rules, Chapter 9
The Wyoming Department of Revenue identifies the Wyoming Personal Property Valuation Manual as the instrument of 39-13-103 above. The manual contains general listings of personal property categories, trending and depreciation tables, and other related information. The Manual is available from the: Wyoming Department of Revenue 122 W. 25th Street Herschler Building Cheyenne, WY 82002-0110.