... 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. ...