... DJ. BROOKS, District Judge. [¶ 1] The Fremont County Assessor (the Assessor) appeals from a decision of the district court exempting from taxation certain property in Riverton owned by Central Wyoming College (CWC). We ...

... ISSUES. [¶ 2] The primary issue for our determination concerns the point at which CBM is valued for taxation purposes. ... (b) Basis of tax. The following shall apply: (i) Crude oil, lease condensate and natural gas shall be valued for taxation as provided in this subsection; ...

... See State Department of Revenue and Taxation v. Hull, 751 P.2d 351, 352-57 (Wyo.1988) (the affected driver has the right and the obligation to subpoena such witnesses). The hearing officer upheld both of WYDOT's actions. ...

... At the time of the mining of the minerals acquired by Meridian from the BLM as to Parcel 2, the surface would be exempt from Wyoming mineral taxation as stated in Wyo. Const., art. ... Here in section 3 of Article 15, we have a restriction with respect to the taxation of lands. ...

... 189, 439 NE2d 118, 121 (1982) ("To determine when, for taxation purposes, ownership of or title to property is transferred, Illinois courts have applied the title passing tests of the Uniform Commercial Code."); HO Anderson, Inc. ... v. Comm'r of Taxation, 298 Minn. ...