ADMINISTRATION GENERAL INFORMATION

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2 ADMINISTRATION GENERAL INFORMATION Edmund J. Schmidt, Director (307) West 25 th Street, 2 West Cheyenne, WY Ed.Schmidt@wyo.gov Authorized Personnel 2 full time, 1 AWEC Organizational Structure Oversight, leadership and support to the entire agency Clients Served Agency Operating Divisions Statutory References W.S Division Biennium Budget $910,454 Division Fiscal Year Expenditures $457,298 Division Mission: The Director is involved daily in managing the agency, solving problems, handling queries from taxpayers, and keeping informed on all problem areas for each division. The Senior Business Office Specialist of the division provides administrative support to the Director and the Division Administrators. HUMAN RESOURCES SECTION GENERAL INFORMATION Authorized Personnel 2 full time Section Mission: The Human Resources Section provides services that support the Department of Revenue in promoting the concept that our employees are our most valuable resource and will be treated as such. Our mission is to establish the optimal work environment for obtaining sustained high productivity, continuous improvement, organizational renewal, and exceptional customer service. INFORMATION TECHNOLOGY SECTION GENERAL INFORMATION Authorized Personnel 8 full time Section Biennium Budget $2,393,561 Section Fiscal Year Expenditures $939,020 Section Mission: The Information Technology Section mission is to provide technical support and services to the administration and operating divisions of the Department of Revenue in an efficient manner. We strive to provide these services in a timely and cooperative fashion, emphasizing creativity and flexibility in our approach to the work.

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4 ADMINISTRATIVE SERVICES DIVISION GENERAL INFORMATION Christie Yurek, Manager (307) Administrative Services Division 122 W. 25 th Street, 2 West Cheyenne, WY Christie.Yurek@wyo.gov Statutory References W.S thru ; Distribution of Taxes or Fees; Safeguarding and Accounting for Taxes Accrued, W.S ; 39 13; 39 14; 39 15; 39 16; 39 17; and Authorized Personnel 11 Full time Organizational Structure Clients Served Initial Operations, Validation, Procurement, Accounts Payable Other governmental entities, agency personnel, other state agencies Division Biennium Budget $1,660,326 Division Fiscal Year Expenditures $831,366 Division Mission: The mission of the Administrative Services Division is to maintain timely deposits on all tax payments received, to provide efficient and accurate distribution of all sales and mineral tax funds and to administer intra departmental support services. We believe in efficient, accurate and timely reporting of taxes to each of our vendor s files and in turn to each county and municipality. We operate our Division as a customer service center, equally concerned with serving Department personnel and ensuring a daily tax deposit of the funds received that day. We strive to maintain adequate inventory, prepare proficient budget reports and ensure accurate internal accounting audits.

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6 SALES AND USE (EXCISE) TAX DIVISION GENERAL INFORMATION Dan W. Noble, Administrator (307) Excise Tax Division 122 West 25 th Street, 2 West Cheyenne, WY Dan.Noble@wyo.gov Other Locations: Statutory References Casper, Gillette, Lander, Laramie, Powell, Rock Springs, Sheridan, Jackson W.S , , , through , through , through , through , ; United States Bankruptcy Codes, All Titles Authorized Personnel 35 full time Organizational Structure Operations Section and Taxability Section Clients Served All sales tax licensed vendors, cigarette wholesalers, contractors, consumers, other state agencies, and other governmental entities Division Biennium Budget $5,828,127 Division Fiscal Year Expenditures $2,970,139 Division Mission: The Excise Tax Division mission is to fairly and efficiently collect all sales, use, lodging, cigarette and estate tax owed the State of Wyoming and its political subdivisions. The Division believes all vendors and Division employees should be treated with respect and fairness. The Division also believes that an on going taxpayer education program coupled with firm and consistent collection procedures will minimize the number of delinquent accounts and maximize tax dollars for state and local government.

7 Distribution of Monies Local General Govs Fund 47% 53% Sales Tax 83.8% Sources of Monies Distributed to General Fund Use Tax 11.1% Inheritance Tax 0.0% OTP 0.6% P & I 0.6% Cigarette Taxes 3.3% Sources of Monies Distributed to Local Governments Sales Tax 85.4% Cigarette Taxes 0.7% Lodging 2.8% Use Tax 11.0% Impact Assistance 0.2% Note that these figures are not all inclusive; rather they represent taxes presented in other areas of this report and how each tax relates to the amount distributed to the general fund and to local governments

8 EXCISE CIGARETTE TAX DISTRIBUTIONS Authority: Tax Rate: W.S to $0.60 per package of 20 cigarettes, $0.75 per package of 25 or $0.03 per cigarette. A discount of 6% is given to wholesalers on purchases of stamps or metering machine settings. Fiscal Year General Fund Distributions Local Distributions Wholesaler Discount ,475,597 4,311, , ,365,375 3,991, , ,342,895 3,730, , ,289,901 3,776, , ,310,385 3,829, , ,590,183 3,422, , ,604,005 3,485,462 1,474, ,027,845 3,727,680 1,462, ,043,853 3,509,440 1,503, ,348,827 3,562,837 1,526, ,802,475 3,099,705 1,311, ,827,441 3,603,394 1,337, ,615,267 3,084,223 1,321, ,701,346 3,099,705 1,311,361 The 2003 Legislature passed an increased tax rate for cigarettes from $0.12 to $0.60 per package of 20 cigarettes and from $0.15 to $0.75 per package of 25 cigarettes effective July 1, Other tobacco products, such as snuff and cigars, are assessed an excise tax equal to twenty percent (20%) of the wholesale price. One hundred percent (100%) of this tax is distributed to the general fund. Effective July 1, 2009 moist tobacco is taxed based on the weight of the product - packages weighing less than one ounce will be assessed a 60 cent per package tax. All packages weighing one ounce or more will be assessed 60 cents per ounce times the number of ounces (i.e. a 1.5 oz package will be assessed $0.90) In FY 2011, $ 5,141,431 in other tobacco taxes were distributed to the general fund.

9 City or Town FY 11 Total City or Town FY 11 Total City or Town FY 11 Total Albany County $ 5, Goshen County $ 5, Platte County $ Laramie $ 105, Fort Laramie $ Chugwater $ Rock River $ - LaGrange $ Guernsey $ 8, Lingle $ 1, Wheatland $ 34, Big Horn County $ 4, Torrington $ 55, Glendo $ 2, Basin $ 6, Yoder $ - Hartville $ - Byron $ - Cowley $ - Hot Springs County $ 1, Sheridan County $ 5, Deaver $ - East Thermopolis $ 3.36 Clearmont $ Greybull $ 17, Kirby 0 Dayton $ 1, Lovell $ 14, Thermopolis $ 24, Ranchester $ 1, Manderson $ - Sheridan $ 152, Burlington $ - Johnson County $ 7, Buffalo $ 31, Sublette County $ 10, Campbell County $ 58, Kaycee $ 2, Big Piney $ 4, Gillette $ 235, Pinedale $ 22, Wright $ 14, Laramie County $ 113, Marbleton $ 11, Cheyenne $ 375, Carbon County $ 16, Burns $ - Sweetwater County $ 14, Baggs $ 3, Albin $ Granger $ Elk Mountain $ - Pine Bluffs $ 7, Green River $ 64, Dixon $ - Rock Springs $ 200, Encampment $ - Lincoln County $ 5, Superior $ Hanna $ Afton $ 14, Wamsutter $ 11, Medicine Bow $ 2, Cokeville $ 3, Baroil $ - Rawlins $ 66, Diamondville $ 2, Riverside $ 1, Kemmerer $ 21, Teton County $ 12, Saratoga $ 12, Thayne $ 7, Jackson $ 41, Sinclair $ Alpine $ 7, La Barge $ 4, Uinta County $ 20, Converse County $ 4, Opal $ - Evanston $ 115, Douglas $ 59, Lyman $ 6, Glenrock $ 12, Natrona County $ 36, Mountain View $ 12, Lost Springs $ - Casper $ 383, Rolling Hills $ - Edgerton $ Washakie County $ Evansville $ 31, Tensleep $ 1, Crook County $ 43, Mills $ 62, Worland $ 34, Moorcroft $ 12, Midwest $ 3, Sundance $ 11, Bar Nunn $ - Weston County $ Hulett $ 2, Newcastle $ 44, Pine Haven $ 3, Niobrara County $ - Upton $ 7, Lusk $ 14, Fremont County $ 47, Manville $ Distribution to Local Governments Dubois $ 7, Van Tassell $ - $ 3,099,705 Hudson $ Lander $ 31, Park County $ 3, Distribution to General Fund Pavillion $ Cody $ 89, $ 17,701,346 Shoshoni $ 4, Meeteetse $ 1, Riverton $ 69, Frannie $ 5, Wholesaler's Discount Powell $ 43, $ 1,311,361

10 SALES AND USE TAX DISTRIBUTIONS Authority: Tax Rate: Sales: W.S to / Use: W.S to % state rate for sales and use tax. Counties may level up to an additional 3% in local option taxes with voter approval. Effective July 1, 2004, Teton Village Resort District began collecting an additional 1% sales and use tax within its geographical boundaries. In 2008 the rate increased to 2%. Sales Tax Distribution Use Tax Distribution Fiscal Year General Fund Local Share ,664, ,996, ,740, ,809, ,403, ,300, ,053, ,262, ,098, ,890, ,122, ,937, ,748, ,952, ,646, ,868, ,629, ,426, ,179, ,268, ,690, ,290, ,482, ,446, ,025, ,647,727 Fiscal Year General Fund Local Share ,998,131 21,877, ,819,348 23,063, ,221,282 27,975, ,427,247 25,169, ,198,825 26,910, ,031,825 29,990, ,153,892 37,624, ,736,370 53,722, ,336,007 58,166, ,414,657 55,223, ,420,798 40,259, ,297,108 47,445, ,390,478 52,236,317 Penalty & Interest on Sales & Use Tax Fiscal Year General Fund ,427, ,227, ,573, ,230, ,343, ,076, ,116, ,831, ,036, ,516, ,231, ,729, ,958,766 Notice of changes for FY 2011: Effective January 1, 2008 Teton Village Resort District Tax increased to 2%. Effective July 1, 2007 counties may, upon voter approval, impose up to 3% in local option taxes. As of June 30, 2011 no municipality has approved such an increase although several municipalities placed it on the ballot.

11 FY 2011 Gross Revenue Distributions by County Gross Revenues (Millions) Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Weston

12 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax 01 NATRONA 19,099, ,685 13,599 8,646,464 1,280,902 21,579 82,594 25,099 8,850, ,349 94,578 3,739, ,314 3,110, , ,194 CASPER 88,479,331 42,262,771 6,260, , , ,680 39,323,813 18,276,035 2,719,188 15,203,669 2,248, ,106 EDGERTON 310, ,985 22, , ,660 64,427 9,586 53,596 7,928 2,124 EVANSVILLE 4,240,315 1,943, ,940 4,851 18,567 5,642 1,979, , , , , ,415 MILLS 5,481,140 2,644, ,730 6,599 25,259 7,676 2,405,588 1,143, , , ,703 MIDWEST 639, ,666 45, , , ,479 19, ,040 16,424 BAR NUNN 3,504,699 1,690, ,476 4,220 16,151 4,908 1,538, , , ,246 89,967 Sub Totals 121,756, ,685 13,599 57,645,638 8,539, , , ,333 54,515, ,349 94,578 24,928,174 3,708,922 20,737,523 3,067,340 1,192, LARAMIE 46,273, ,210 14,220 15,059,071 1,447,286 23, ,513 38,138 29,347, , ,837 6,403, ,963 5,419, ,901 13,949,484 1,312,546 76,103 CHEYENNE 58,900,153 29,206,573 2,806,963 44, ,494 73,968 26,398,436 12,418,747 1,177,185 10,510,237 1,008,332 1,283,936 BURNS 291, ,835 14, , ,122 62,860 5,959 53,200 5,104 ALBIN 175,370 88,898 8, , ,442 37,800 3,583 31,991 3,069 PINE BLUFFS 1,099, ,505 53, ,015 1, , ,778 22, ,544 19,144 5,899 Sub Totals 106,740, ,210 14,220 45,056,883 4,330,293 68, , ,111 56,432, , ,837 19,158,359 1,816,039 16,214,107 1,555,550 13,949,484 1,312,546 1,365, SHERIDAN 13,599,789 50,175 6,660 4,168, ,224 6,784 56,098 18,089 8,845, ,014 42,638 1,749, ,935 1,501, ,855 4,406, ,218 CLEARMONT 118,741 59,687 6, ,491 25,049 2,648 21,491 2,303 DAYTON 633, ,192 34, ,282 1, , ,537 14, ,569 12,277 RANCHESTER 714, ,385 38, ,836 1, , ,825 15, ,401 13,867 SHERIDAN 15,084,038 7,332, ,588 11,931 98,666 31,814 6,822,744 3,077, ,268 2,640, , ,293 Sub Totals 30,150,530 50,175 6,660 12,238,426 1,312,904 19, ,685 53,102 16,304, ,014 42,638 5,136, ,909 4,406, ,218 4,406, , , SWEETWATER 31,221, ,137 6,895 8,022,330 1,582,962 31, ,013 25,691 21,330, ,327 59,106 3,498, ,001 2,884, ,345 10,885,715 2,217,673 48,333 GRANGER 335, ,382 30, , ,138 67,323 13,375 55,503 10,937 GREEN RIVER 30,239,601 13,899,966 2,742,734 55, ,021 44,513 13,322,338 6,061,465 1,204,201 4,997, ,748 74,624 ROCK SPRINGS 56,041,651 25,585,268 5,048, , ,156 81,934 24,902,534 11,157,164 2,216,538 9,198,387 1,812, ,848 SUPERIOR 809, ,183 73,636 1,477 4,699 1, , ,737 32, ,166 26,438 WAMSUTTER 1,089, ,910 98,839 1,983 6,307 1, , ,436 43, ,086 35,487 2,760 BAIROIL 255, ,730 23, , ,206 51,340 10,199 42,326 8,341 Sub Totals 119,993, ,137 6,895 48,653,769 9,600, , , ,809 60,650, ,327 59,106 21,216,822 4,215,039 17,491,949 3,446,894 10,885,715 2,217, , ALBANY 9,035,955 43,870 5,220 1,814, ,502 1,389 24,319 5,799 6,976, ,068 50, ,236 65, ,058 59,068 4,524, ,158 62,647 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 1 of 6

13 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax LARAMIE 21,465,692 10,675, ,792 8, ,075 34,118 9,637,199 4,425, ,881 3,842, , ,239 ROCK RIVER 165,972 84,873 7, , ,931 35,185 3,084 30,546 2, Sub Totals 30,667,619 43,870 5,220 12,574,771 1,139,988 9, ,532 40,188 16,685, ,068 50,691 5,212, ,895 4,525, ,339 4,524, , , CARBON 8,010,879 37,976 2,750 1,546, ,916 15,075 20,812 10,047 6,200, ,134 27, ,540 75, ,612 63,560 4,072, ,832 73,964 BAGGS 641, ,871 36,240 3,088 4,263 2, , ,921 15, ,017 13, ELK MOUNTAIN 280, ,551 15,731 1,340 1, ,867 59,002 6,674 49,494 5,652 2,046 DIXON 144,409 69,856 7, ,490 29,964 3,389 25,136 2,870 3,130 ENCAMPMENT 656, ,073 37,063 3,158 4,360 2, , ,010 15, ,609 13, HANNA 1,224, ,656 69,268 5,902 8,149 3, , ,794 29, ,929 24,885 MEDICINE BOW 414, ,526 23,391 1,993 2,752 1, ,346 87,731 9,923 73,593 8, RAWLINS 13,781,388 6,667, ,602 64,979 89,712 43,306 6,152,813 2,860, ,522 2,399, , ,821 RIVERSIDE 77,949 37,448 4, ,106 16,063 1,817 13,475 1,539 2,212 SARATOGA 2,504,010 1,217, ,194 11,860 16,375 7,904 1,111, ,059 59, ,931 50,008 42,556 SINCLAIR 630, ,830 35,663 3,039 4,195 2, , ,758 15, ,204 12,813 Sub Totals 28,366,087 37,976 2,750 11,439,766 1,308, , ,912 74,297 15,237, ,134 27,807 4,907, ,044 4,116, ,042 4,072, , , GOSHEN 4,286,751 17,865 2,040 1,882, ,210 3,498 20,105 4,830 2,066, ,059 24, , , , , ,028 25,830 5,864 FORT LARAMIE 171,683 79,427 12, ,854 32,494 4,998 28,599 4,379 7,132 1, LAGRANGE 334, ,709 23, , ,278 63,292 9,736 55,706 8,529 13,892 2,123 LINGLE 349, ,616 24, , ,121 66,118 10,171 58,193 8,910 14,512 2,218 TORRINGTON 4,951,759 2,245, ,919 4,171 23,978 5,760 2,327, , , , , ,588 30, ,671 YODER 112,608 52,145 8, ,663 21,333 3,282 18,776 2,875 4, Sub Totals 10,205,903 17,865 2,040 4,575, ,942 8,501 48,867 11,738 4,838, ,059 24,852 1,871, ,933 1,647, , ,834 62, , PLATTE 5,628,813 18,329 1,440 1,379, ,269 1,934 23,817 4,366 3,560, ,734 19, , , , ,654 1,261, ,016 CHUGWATER 224,744 85,656 39, , ,521 35,195 17,201 30,864 14,261 GUERNSEY 1,225, , , ,002 1, , ,420 93, ,985 77,157 9,658 WHEATLAND 3,845,038 1,465, ,153 2,055 25,303 4,638 1,668, , , , ,983 GLENDO 217,324 82,828 38, , ,301 34,033 16,633 29,845 13,790 HARTVILLE 65,727 25,050 11, ,520 10,293 5,031 9,026 4,171 Sub Totals 11,207,256 18,329 1,440 3,501,803 1,622,890 4,911 60,463 11,083 5,986, ,734 19,716 1,438, ,223 1,261, ,016 1,261, ,016 9, BIG HORN 3,800,730 15,314 1,860 1,638, ,695 2,006 16,547 4,471 1,741, ,419 23, , , , ,697 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 2 of 6

14 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax BASIN 1,100, , , ,050 1, , ,053 49, ,975 41,723 BYRON 507, ,824 53, , ,101 95,089 22,703 83,055 19,254 COWLEY 560, ,957 59, , , ,031 25,076 91,738 21,268 DEAVER 152,423 69,286 16, ,067 28,543 6,815 24,930 5,780 GREYBULL 1,605, , , ,259 1, , ,171 70, ,688 59,971 23,531 LOVELL 2,028, , ,406 1,124 9,276 2, , ,432 90, ,538 76,628 7,666 MANDERSON 97,619 44,374 10, ,313 18,280 4,364 15,967 3,702 BURLINGTON 246, ,103 26, , ,895 46,182 11,026 40,337 9,351 FRANNIE-BH 118,171 53,716 12, ,221 22,129 5,283 19,328 4,481 Sub Totals 10,218,272 15,314 1,860 4,541,746 1,055,096 5,559 45,859 12,392 4,540, ,419 23,080 1,870, ,700 1,634, ,854 31, FREMONT 15,879,520 50,067 7,740 9,190,408 1,427,062 31,486 51,251 28,591 5,092, ,895 54,977 3,883, ,604 29,081 80,204 DUBOIS 810, ,713 70,296 1,551 2,525 1, , ,281 29,979 60,905 HUDSON 353, ,535 33, , ,364 90,223 14,141 LANDER 5,942,433 3,490, ,026 11,959 19,466 10,860 1,867,427 1,474, , ,371 PAVILLION 178, ,700 16, ,638 45,506 7,132 SHOSHONI 509, ,586 46,985 1,037 1, , ,849 20,038 8,161 RIVERTON 8,549,980 4,949, ,479 16,956 27,599 15,397 2,772,474 2,091, , ,643 Sub Totals 32,223,886 50,067 7,740 18,706,714 2,904,729 64, ,320 58,197 10,328, ,895 54,977 7,904,003 1,238,789 29, , PARK 12,815,813 48,318 7,920 6,823,529 1,201, ,915 43,585 15,006 4,480, ,003 41,617 2,907, ,191 20, ,166 CODY 10,215,923 5,402, , ,103 34,505 11,880 3,661,379 2,301, , ,115 MEETEETSE 322, ,555 32,665 5,328 1, ,948 79,064 14,064 3,819 FRANNIE 18,493 10,781 1, ,411 4, POWELL 6,224,090 3,582, , ,870 22,885 7,879 1,876,885 1,526, ,563 78,679 Sub Totals 29,596,407 48,318 7,920 16,004,794 2,817, , ,230 35,198 10,120, ,003 41,617 6,819,600 1,213,087 20, ,706, LINCOLN 10,758,336 30,451 4,560 4,535,347 1,293,675 8,940 48,040 15,296 4,822, ,104 30,296 1,914, ,605 1,631, ,949 AFTON 2,254, , ,061 1,915 10,288 3, , , , ,361 99,576 11,456 COKEVILLE 630, ,928 77, , , ,807 33,672 97,806 27,877 2,448 DIAMONDVILLE 879, , , ,968 1, , ,155 46, ,735 38,403 14,555 KEMMERER 3,212,152 1,349, ,072 2,661 14,299 4,553 1,455, , , , ,396 94,507 THAYNE 429, ,029 53, , ,558 78,541 23,036 66,911 19,071 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 3 of 6

15 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax ALPINE 971, , , ,458 1, , ,683 52, ,371 43,144 LA BARGE 646, ,060 79, , , ,240 34, ,731 28,711 OPAL 112,686 48,795 13, ,196 20,601 6,042 17,550 5,002 STAR VALLEY RANCH 1,764, , ,908 1,506 8,092 2, , ,532 94, ,772 78,316 Sub Totals 21,660,418 30,451 4,560 9,202,847 2,625,045 18,141 97,480 31,037 9,650, ,104 30,296 3,885,411 1,139,575 3,310, , , CONVERSE 13,696,044 52,652 3,060 6,997, ,329 6,351 61,341 16,598 6,129, ,835 25,507 3,060, ,205 2,516, ,918 15,088 DOUGLAS 17,755,039 9,125, ,571 8,282 79,993 21,645 7,960,896 3,990, ,608 3,281, , ,637 GLENROCK 7,372,757 3,841, ,111 3,486 33,670 9,111 3,250,255 1,679, ,013 1,381,159 84,486 4,891 LOST SPRINGS 11,441 5, ,039 2, , ROLLING HILLS 1,258, ,093 40, ,751 1, , ,906 17, ,912 14,431 Sub Totals 40,093,767 52,652 3,060 20,626,656 1,262,535 18, ,809 48,924 17,900, ,835 25,507 9,019, ,064 7,416, , , NIOBRARA 1,638,157 7, ,007 65, , ,083,898 64,572 12, ,409 25, ,475 23, ,716 72,405 LUSK 1,896, , ,289 1,401 12,582 1, , ,728 48, ,021 45,676 39,989 MANVILLE 112,556 55,682 7, ,197 22,415 2,945 20,068 2,769 VAN TASSELL 17,772 8,792 1, ,610 3, , Sub Totals 3,665,061 7, ,455, ,778 2,221 19,944 2,932 1,974,692 64,572 12, ,091 76, ,733 72, ,716 72,405 39, HOT SPRINGS 1,790,815 9, , ,351 1,597 7,989 1, ,464 87,600 15, ,772 60, ,658 52,169 41,842 E THERMOPOLIS 285, ,450 25, , ,361 55,397 10,465 48,404 9,095 KIRBY 103,261 48,698 9, ,682 20,065 3,790 17,532 3,294 THERMOPOLIS 3,507,859 1,592, ,179 3,299 16,499 3,166 1,591, , , , , ,568 Sub Totals 5,687,023 9, ,547, ,047 5,275 26,385 5,063 2,612,471 87,600 15,394 1,049, , , , , JOHNSON 7,463,236 21,097 2,700 3,683, ,780 6,148 33,455 10,527 3,370, ,764 19,606 1,588, ,893 1,324, ,489 52,245 BUFFALO 9,044,976 4,538, ,747 7,575 41,223 12,972 4,031,119 1,956, ,608 1,631, , ,400 KAYCEE 513, ,324 23, , , ,242 9,958 93,606 8,516 1,955 Sub Totals 17,022,089 21,097 2,700 8,481, ,260 14,157 77,043 24,243 7,627, ,764 19,606 3,657, ,459 3,049, , , CAMPBELL 77,603, ,107 10,740 28,341,801 2,313,379 67, ,668 59,380 46,302, ,346 61,714 12,471,331 1,010,979 10,186, ,314 19,632,449 1,572,473 39,835 GILLETTE 110,861,591 56,324,508 4,597, , , ,007 49,052,424 24,784,648 2,009,148 20,243,490 1,652, ,043 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 4 of 6

16 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax WRIGHT 6,827,882 3,451, ,728 8,206 38,930 7,231 3,040,267 1,518, ,119 1,240, ,239 56,623 Sub Totals 195,292, ,107 10,740 88,117,828 7,192, , , ,619 98,395, ,346 61,714 38,774,762 3,143,246 31,670,271 2,584,648 19,632,449 1,572, , CROOK 4,893,559 11,735 1,200 1,639, ,779 5,575 23,379 8,519 2,885, ,065 17, , , , ,095 1,040, ,071 10,801 MOORCROFT 883, ,630 79,781 1,400 5,869 2, , ,116 32, ,224 28,644 4,392 SUNDANCE 1,057, ,206 93,460 1,640 6,876 2, , ,941 38, ,637 33,556 27,852 HULETT 346, ,248 30, , ,642 63,814 12,512 56,263 10,873 13,179 PINE HAVEN 427, ,899 38, ,850 1, ,963 81,642 16,008 71,982 13, Sub Totals 7,607,925 11,735 1,200 2,889, ,048 9,826 41,203 15,013 4,079, ,065 17,940 1,180, ,398 1,040, ,079 1,040, ,071 56, UINTA 5,447,207 29,019 4,020 2,344, ,924 8,166 23,876 9,565 2,517, ,898 33, , , , , EVANSTON 13,384,289 5,986,111 1,304,650 20,852 60,968 24,424 5,987,284 2,524, ,932 2,153, , ,039 LYMAN 2,242,364 1,024, ,265 3,568 10,433 4, , ,942 95, ,444 80,133 MOUNTAIN VIEW 1,363, , ,754 2,170 6,344 2, , ,637 58, ,028 48,724 BEAR RIVER 549, ,895 54, ,555 1, , ,790 23,510 90,238 19,626 Sub Totals 22,986,495 29,019 4,020 10,228,553 2,229,274 35, ,177 41,733 10,314, ,898 33,673 4,312, ,473 3,678, , , WASHAKIE 4,093,604 16,270 2,040 1,229, ,807 2,820 16,328 10,437 2,690, ,408 19, ,338 49, ,575 45,221 1,353, ,220 9,179 TEN SLEEP 234, ,710 11, , ,821 47,440 4,637 41,303 4,220 7,221 WORLAND 4,882,750 2,420, ,776 5,554 32,157 20,555 2,155,880 1,001,168 97, ,648 89,062 96,148 Sub Totals 9,210,387 16,270 2,040 3,764, ,325 8,638 50,009 31,966 4,951, ,408 19,565 1,556, ,177 1,355, ,503 1,353, , , WESTON 3,169,398 11,561 1, , ,392 3,916 13,823 5,873 1,462, ,301 18, , , , ,640 33,770 NEWCASTLE 4,132,008 1,290,250 1,000,083 5,369 18,952 8,053 1,809, , , , ,740 27,913 UPTON 1,281, , ,464 1,672 5,903 2, , , , , ,725 2,937 Sub Totals 8,582,515 11,561 1,440 2,633,103 2,040,939 10,958 38,677 16,434 3,829, ,301 18,080 1,064, , , ,105 64, TETON 37,473,153 64,159 9,840 13,392, ,022 68, ,602 52,579 22,730, ,639 33,870 5,834, ,859 4,815, ,041 8,752, ,955 1,703,069 JACKSON 22,588,171 10,946, ,614 56, ,128 42,976 10,598,868 4,768, ,376 3,936, ,849 1,295,734 TETON VILLAGE 2,711,363 2,711,363 1,739,337 76, ,426 Sub Totals 62,772,686 64,159 9,840 24,339,127 1,695, , ,730 95,556 36,041, ,639 33,870 10,602, ,235 8,752, ,891 8,752, ,955 1,739,337 76,599 3,894,230 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 5 of 6

17 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2012 Monthly Distribution Date: 6/29/2012 Penalty State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax 23 SUBLETTE 39,604,994 53,312 3,000 24,238,781 2,955,778 31, ,468 28,755 12,169, ,363 21,487 10,704,572 1,301,872 BIG PINEY 3,308,626 2,036, ,302 2,655 10,456 2,416 1,008, , ,364 PINEDALE 12,363,527 7,488, ,138 9,764 38,452 8,883 3,905,126 3,306, , ,936 MARBLETON 6,557,312 4,035, ,105 5,262 20,723 4,787 1,998,942 1,782, ,748 Sub Totals 61,834,459 53,312 3,000 37,798,628 4,609,323 49, ,099 44,842 19,081, ,363 21,487 16,693,007 2,030, , OUT OF STATE VENDORS 1,126,630 39, , ,156 Sub Totals 1,126,630 39, , , STATEWIDE VENDORS Sub Totals Totals 988,667,615 1,231, , ,025,522 59,390,478 2,362,812 4,808,597 1,595, ,099,114 6,495, , ,848,044 25,587, ,700,060 17,620,146 70,454,085 8,057,614 1,739,337 76, ,834 62,780 13,185,069 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 6 of 6

18 LODGING TAX DISTRIBUTION Wyoming Statutes allow cities, towns, or counties to impose a tax of up to 4% upon lodging services to be used by the city, town, or county to promote tourism. This lodging tax is in addition to any applicable sales tax. County Wide Effective Distributions Distributions Distributions Distributions Lodging Tax Date FY-09 FY-10 FY-11 FY-12 Albany 1-May , , , ,239 Campbell 1-Jan , , , ,500 Carbon 1-Apr , , , ,478 Converse 1-Jun , , , ,616 Crook 1-Jun-89 57,724 57,258 56,706 56,644 Fremont 1-Jun , , , ,285 Goshen 1-Jan-91 68,391 98, , ,697 Hot Springs 1-Jun ,523 80, , ,410 Johnson 1-Jun , , , ,600 Laramie 1-Jul-87 1,091,206 1,125,844 1,388,756 1,365,939 Natrona 1-Jan-89 1,161, , ,001 1,192,839 Park 1-Mar-87 1,471,040 1,467,002 1,597,689 1,706,780 Sublette 01/01/01-06/30/09 260,179 29, Sweetwater 1-Aug , , , ,565 Teton 1-Apr ,795 3,894,230 Washakie 1-Oct-90 86,424 84,881 89, ,548 Weston 1-Jul-90 70,561 64,088 61,057 64,620 City / Town Effective Distributions Distributions Distributions Distributions Specific Date FY-09 FY-10 FY-11 FY-12 Afton 1-Jan-93 12,430 10,546 10,355 11,456 Cokeville 1-Jan-95 3,399 2,692 3,095 2,448 Diamondville 1-Jan-01 17,858 10,590 11,125 14,555 Evanston 1-Jan , , , ,039 Gillette 06/01/89-06/30/ Guernsey 01/01/91-06/30/09 8,460 3,255 7,177 9,658 Greybull 1-Jan-91 19,086 16,572 20,389 23,531 Kemmerer 1-Jan-01 27,096 68,829 95,511 94,507 Lovell 1-Jan-89 7,408 6,641 7,044 7,666 Lusk 1-Jul-90 34,174 30,628 33,443 39,989 Pinedale 1-Apr , ,936 Sheridan 1-Jan , , , ,293 Total Lodging Tax Distributed $ 7,968,745 $ 7,348,885 $ 8,090,122 $ 13,185,068 Lodging Taxes $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- FY-09 FY-10 FY-11 FY-12

19 RESORT DISTRICT TAX Authority: Rate: Purpose: W.S to and to Capped at 1% until July 1, After that, qualifying resort districts may levy up to an additional 3%. A resort district is an unincorporated town of less than 500 people whose main industry is tourism. The resort district tax is assessed in addition to the sales tax, and is distributed to the resort district board for general purposes. Resort District: Rate: Eff. Date: FY 08 FY 09 FY 10 FY 11 FY 12 Teton Village 1.00% 7/1/2004 $ 1,002,416 $ - $ - $ - Teton Village 2.00% 1/1/ $ 1,350,226 $ 1,610,492 $ 1,682,053 $ 1,815,936 ECONOMIC DEVELOPMENT TAX Authority: Rate: Purpose: W.S to and to Imposed in quarter percent increments not to exceed a rate of one percent The economic development tax is a local option tax assessed for the purpose of economic development and business assistance projects. County: Rate: Eff. Date FY 08 FY 09 FY 10 FY 11 FY 12 Goshen 0.25% 4/1/07-6/30/09 $ 377,361 $ 407,278 $55,722 $48,005 $473,614 INHERITANCE TAX Authority: Tax Rate: W.S to As set under the United States laws governing federal estate taxes and the IRS Code General Fund Fiscal Year Distributions 2000 $ 50,778, $ 7,858, $ 9,900, $ 15,083, $ 6,246, $ 3,085, $ 866, $ 2,510, $ 880, $ 112, $ 27, $ $ 47,559

20 IMPACT ASSISTANCE TAX PROGRAM Wyoming Statutes provide for counties that have a major construction project of $170.3 million or larger to receive extra revenue in direct proportion to any increase in their tax collections to help with the impact caused by the project. These funds are transferred from the State General Fund to the county treasurer. Entity Sales Tax Use Tax Total FY-2008 Converse County 270, , , Natrona County 36, , Johnson County 46, , , Campbell County 2,719, , ,296, Crook County 421, , , Albany County 2, , Carbon County 13, , Weston County 95, , , Sheridan County 50, , , Totals 3,655, , ,392, FY-2009 Carbon County 1,087, ,087, Albany County 150, , Converse County 1,252, , ,369, Natrona County 192, , , Campbell County 9,502, ,564, ,067, Weston County 199, , , Crook County 1,621, , ,878, Johnson County 123, , , Sheridan County 134, , , Totals 14,265, ,034, ,300, FY-2010 Albany 24, , , Campbell 124, ,527, ,651, Carbon 8, , , Converse , , Crook 29, , , Johnson , , Sheridan , , Sweetwater - 65, , Weston , , Totals 187, ,038, ,225, Entity Sales Tax Use Tax Total FY-2011 Albany 7, , , Campbell , , Carbon 22, , , Converse 28, , , Crook , , Johnson , , Natrona County 14, , Sheridan , , Weston , , Totals 73, , , Entity Sales Tax Use Tax Total FY-2012 N/A N/A N/A N/A

21 Sales Tax distributed to the General Fund $447,025,522 Use Tax distributed to the General Fund 59,390,478 Sales Tax distributed to Local Governments 406,647,727 Use Tax distributed to Local Governments 52,236,317 Lodging Taxes distributed to Local Governments 13,185,068 Economic Development Taxes distributed to Local 473,614 Governments Sales/use taxes distributed to the resort district 1,815,936 Cigarette Taxes distributed to the General Fund 17,701,346 Cigarette Taxes distributed to Local Governments 3,099,705 Other Tobacco products distributed to the General Fund 5,141,431 Penalty and interest distributions 3,958,766 Estate Tax collections 47,559 Taxpayer reserve & administrative fees 4,808,597 Fees distributed to the General Fund 154,128 Fiscal Year 2012 Totals $1,015,686,194

22 GROSS REVENUE VERSUS ESTIMATED POPULATION CHART This chart shows two sets of data: The FY 2012 gross revenues distributed to the counties and other local governments from Sales, Use and Lodging Taxes as a percentage of total distributed revenue, and the population of each county, using the 2010 decennial census. Some counties have a large population, some counties have a large tourism industry, and some counties have a large oil and gas industry. FY 2012 Gross Revenue vs 2010 Population Census County 2012FY 2000 Census 120 Albany 16,685,427 32,014 Big Horn 4,540,446 11,461 Campbell 98,395,408 33, Carbon 15,237,565 15,639 Converse 17,900,412 12,052 Crook 4,079,334 5, Fremont 10,328,031 35,804 Goshen 4,838,628 12,538 Hot Springs 60 2,612,471 4,882 Johnson 7,627,793 7,075 Laramie 56,432,328 81,607 Lincoln 40 9,650,858 14,573 Natrona 54,515,726 66,533 Niobrara 1,974,692 2,407 Park 20 10,120,953 25,786 Platte 5,986,339 8,807 Sheridan 16,304,663 26,560 Gross Revenues (Millions) Population (Thousands) Sublette 0 19,081,969 5,920 Sweetwater 60,650,091 37,613 Teton 36,041,049 18,251 Albany Uinta 10,314,089 19,742 Big Horn Campbell Carbon Converse Crook Fremont Goshen Washakie 4,951,439 8,289 Hot Springs Johnson Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Weston Weston 3,829,404 6, Gross Revenues by County % 2010 Population % 472,099,

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24 LIQUOR DISTRIBUTION DIVISION GENERAL INFORMATION Greg Cook, Administrator (307) Liquor Division 1520 East 5 th Street Cheyenne, WY Greg.Cook@wyo.gov Year Reorganized: Statutory References 1996, The Liquor Commission was incorporated into the Department of Revenue and became an operating Division. W.S repealed by Laws 1996, Chapter 74; Wyoming Liquor Division created under Department of Revenue; W.S et seq. Authorized Personnel 41 full time Organizational Structure Accounting, Purchasing, Warehouse, Compliance Clients Served Licensed alcoholic beverage retailers, county malt beverage permittees, city and county licensing authorities, malt beverage wholesalers, industry representatives, microbreweries, the entire consuming public of spirit, wine and malt beverage products. Division Biennium Budget $7,630,522 Division Fiscal Year Expenditures $4,357,551 Division Biennium Purchase Funds $175,000,000. Division Fiscal Year Expenditures Purchase Funds $76,011,519 Division Mission: The Liquor Division is charged with the dual mission of being the exclusive wholesaler of alcoholic beverages in the state and monitoring alcohol control laws. The division is also the exclusive authority to license malt beverage wholesalers and industry representatives. In addition, the division is charged with the duty of certifying to the local licensing authorities that applicants for liquor licenses meet statutory requirements.

25 Remittances to General Fund by Fiscal Year 16,000, ,000, $14,289,433 $12,315,315 $12,344,833 $12,413,057 $12,759,110 12,000, ,000, $10,100,463 8,000, $8,067,661 6,000, ,000, ,000, WY. State Statute allows the Liquor Division to purchase and sell alcholic liquors to licensees within the State of Wyoming. Profits not to exceed 17.6%. Remittances include licensee fees, excise taxes and profits. FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Dollars

26 Standard 9 Liter Case Sales by Fiscal Year 844, , , , , , , ,948 All different sizes that are sold by the Wyoming Liquor Division are converted to 9 Liter cases so that a true comparison can be made by fiscal year Cases

27 Licensed Wine "Direct" Shippers Comparison by Fiscal Year Effective 2001 Wyoming Statute allowed for the direct shipment of wine to individual household consumers and Wyoming licensed retailers. 775 FY06 FY07 FY08 FY09 FY10 FY11 FY12 Direct Shippers

28 Fiscal Year "Direct" Shipment Case Sales Comparison 12,601 12,984 11,393 10,445 4,485 4,576 4,861 3, Cases to Consumers Cases to Retailers This chart compares the direct shipment of cases sold to consumers and retailers by fiscal year. 11,847 FY08 FY09 FY10 FY11 FY12 Cases Sold

29 Comparison of Servers Trained by Fiscal Year for Training for Intervention Procedures ( TIPS ) 2,358 2,198 2,051 1,938 1,879 1,764 1,527 Statewide TIPS training is funded through the Wyoming Liquor Division and provided through a partnership with Wyoming State Liquor Association (WSLA). TIPS is a nationally recognized responsible alcohol service course. FY06 FY07 FY08 FY09 FY10 FY11 FY12

30 FY12 Percent Compliance 102.0% 100.0% 98.0% 96.0% 96.0% 97.2% 96.5% 93.2% 94.7% 95.2% 93.9% 100.0% 100.0% 99.6% 100.0% 98.0% 96.9% 94.0% 92.0% 90.0% 88.0% The Liquor Division conducts regular unannounced site inspections to ensure the establishment is operating pursuant to Title 12 requirements. The types of violations typically noted by the division include: sales tax or liquor license are not held by the same person or not properly displayed, alcohol purchased from someone other than the Liquor Division, underage persons working or in licensed dispensing room, liquor inventory stored somewhere outside licensed building. Liquor Division i i staff work with the licensee and the local l officials i to bring establishments t back into compliance. Local licensing and law enforcement officers are responsible for primary enforcement of liquor laws for establishments.

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32 MINERAL TAX DIVISION GENERAL INFORMATION Craig Grenvik, Administrator (307) Mineral Tax Division 122 West 25 th Street, 2 West Cheyenne, WY Craig.Grenvik@wyo.gov Statutory References W.S through ; through Authorized Personnel 17 full time Organizational Structure Team 1: Oil and gas registration and processing prior to posting. Team 2: Accounting, collection, and billing for all mineral taxpayers after posting. Team 3: Solid mineral registration and processing for severance and ad valorem tax prior to posting. Team 4: Reconciliation functions, Department of Audit liaison, and audit reviews. Clients Served Mineral taxpayers, other state agencies, other governmental entities Division Biennium Budget $2,946,833 Division Fiscal Year Expenditures $1,436,191 Division Mission: The mission of the Mineral Tax Division is to collect mineral severance taxes in a fair and efficient manner, and to provide county governments with an accurate certificate of the mineral production value in their respective counties for the assessment of ad valorem taxes. We believe in working closely with mineral taxpayers to arrive at the correct assessment and valuation of minerals so that state and local governments can receive their fair share of mineral revenues. We believe in honest and open communications between all stakeholders.

33 History of Taxable Valuation of Mineral Production: Production Years $25,000,000,000 History of Total Mineral Taxable Value: $20,396,881,862 $20,000,000,000 $14,586,380,458 $16,186,681,635 $13,845,396,672 $15,493,428,253 $15,000,000,000 $12,583,815,584 $10,000,000,000 $5,000,000,000 $ Production Year *Taxable Value is determined by subtracting from the gross value of minerals the appropriate deductions and exemptions. *The taxable value is multiplied by the appropriate severance rate to determine the amount of severance tax due. *The taxable value is multiplied by the appropriate mill levy to determine the amount of ad valorem (county) tax due.

34 SEVERANCE TAX RATES 1/1/11 THROUGH 12/31/11 MINERAL EXEMPTION CLASSIFICATION RATE Natural Gas base 6.0% Lease Condensate base 6.0% Oil base 6.0% Oil stripper % Oil stripper % Oil teriary production 4.0% Bentonite base 2.0% Clay base 2.0% Decorative Stone base 2.0% Feldspar base 2.0% Gold base 2.0% Granite Ballast base 2.0% Gypsum base 2.0% Jade base 2.0% Leonardite base 2.0% Limestone base 2.0% Misc. Const. Material base 2.0% Moss Rock base 2.0% Sand & Gravel base 2.0% Shale base 2.0% Sodium Phosphate base 2.0% Surface Coal base 7.0% Trona base 4.0% Underground Coal base 3.75% Uranium base 4.0% Zeolite base 2.0%

35 Top 25 Taxpayers by Taxable Value Rank for 2011 Mineral Production TAXPAYER TAXABLE VALUE RANK TAXABLE VALUE Encana Oil & Gas (USA), Inc. 1 $ 1,195,775,566 Thunder Basin Coal Company, LLC. 2 $ 1,129,979,676 Peabody Powder River Mining, LLC. 3 $ 1,014,499,773 Ultra Resources, Inc. 4 $ 888,721,712 BP America Production Company 5 $ 883,185,098 Merit Energy Company 6 $ 603,890,437 Anadarko E & P Co., LLP. 7 $ 588,108,857 Marathon Oil Company 8 $ 552,791,967 Lance Oil & Gas Company 9 $ 543,274,598 Devon Energy Production Company, LP. 10 $ 529,841,423 QEP Energy Company 11 $ 514,219,693 SWEPI, LP. 12 $ 502,425,376 Alpha Coal West, Inc. 13 $ 453,906,565 Antelope Coal Company 14 $ 373,217,435 Cordero Mining Company 15 $ 358,116,339 Howell Petroleum Corporation 16 $ 349,495,006 Peabody Caballo Mining, LLC. 17 $ 346,269,084 WPX Energy Rocky Mountain, LLC. 18 $ 258,177,110 Samson Resources Company 19 $ 217,257,951 Buckskin Mining Company 20 $ 213,699,300 Exxon Mobil Corp. 21 $ 201,350,908 Chevron USA, Inc. 22 $ 197,800,155 EOG Resources, Inc. 23 $ 191,665,412 Yates Petroleum Corporation 24 $ 190,453,037 Wexpro Company 25 $ 181,367,276

36 History of Total Number of Producers: ,130 1,120 1,117 1,110 1,107 1,100 1,090 1,084 1,090 1,080 1,081 1,076 1,070 1,060 1, PRODUCTION YEAR Total producers of all types of minerals for which severance and ad valorem tax is assessed. Source: Annual Gross Products returns submitted to the Wyoming Department of Revenue.

37 Mineral Severance Tax Distribution The following Distribution Summary reflects the net amount transferred for each fiscal year. Fiscal Year General Fund Permanent WY Mineral Trust Fund Permanent WY Mineral Trust Fund Reserve Cities, Towns and Counties Budget Reserve WY Water Development Account Water Development Account II Water Development Account III DEQ Leaking Underground Storage Tanks WY Highway Fund Capital Construction Account Road Construction ,716, ,234, ,640, ,428, ,548, ,773, ,904, ,448, ,762, ,381, ,312, ,976, ,157, ,885, ,768, ,801, ,975, ,963, ,787, ,069, ,872, ,797, ,503, ,230, ,892, ,400, ,966, ,233, ,674, ,827, ,330, ,739, ,234, ,754, ,715, ,841, ,115, ,119, ,343, ,576, ,707, ,747, ,450, ,499, ,902, ,908, ,584, ,382, ,171, ,707, ,542, ,116, ,747, ,590, ,660, ,194, ,489, ,664, ,710, ,164, ,123, ,753, ,465, ,105, ,728, ,686, ,719, ,085, ,082, ,040, ,779, ,050, ,108, ,346, ,898, ,779, ,243, ,934, ,409, ,834, ,822, ,736, ,450, ,922, , ,716, ,269, ,474, ,071, ,356, ,442, ,223, ,448, ,394, ,503, ,638, ,690, ,764, ,317, ,242, ,323, ,290, ,950, ,400, ,500, ,980, ,108, ,298, ,441, ,858, ,412, ,439, ,717, ,386, ,495, ,860, ,340, ,133, ,984, ,274, ,552, ,291, ,884, ,386, ,495, ,003, ,945, ,784, ,579, ,200, ,660, , ,500, ,269, ,611, ,495, ,781,018.88, 346,588,460.81, 21,782,896.58, 228,678,827.19, 20,038,040.31, 3,493,592.43, 775, ,211,542.04, 8,159,373.34, 3,611,544.94, 4,495,041.43, ,635, ,081, ,200, ,214, ,297, ,229, , ,575, ,610, ,611, ,495, ,404, ,004, ,883, ,383, ,297, ,343, , ,211, ,065, ,611, ,495, ,486, ,059, ,264, ,350, ,982, ,297, ,254, , ,163, ,711, ,611, ,495, ,417, ,241, ,050, ,948, ,285, ,204, , ,868, ,503, ,611, ,495, Notes: Distribution to the School Foundation account ended in January 2000 due to the account reaching the statutory $20,000,000 cap.

38 $600,000,000 Taxable Valuation of Crude Oil by County $500,000,000 $400,000,000 $300,000,000 $200,000,000 $100,000,000 $0 County This is the total amount of crude oil and lease condensate value subject to severance and ad valorem tax produced in Source: 2011 Annual Gross Products Returns.

39 Taxable Valuation of Stripper Oil by County $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 County This is the total amount of crude oil and lease condensate value subject to the reduced severance rate on oil wells with an average of less than 10 bbls/day (15 bbl/day if the price is less than $20.00). Source: 2011 Annual Gross Products Returns.

40 Taxable Valuation of Natural Gas by County $4,000,000,000 $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 County Total Natural Gas includes the value of both processed and unprocessed gas for calendar year Source: 2011 Annual Gross Products Returns.

41 $4,000,000,000 Taxable Valuation Surface Coal by County $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 Campbell Carbon Converse Lincoln Sheridan Sweetwater County This chart and table shows the total taxable value of coal reported in each county by surface mining techniques for calendar year Source: 2011 Annual Gross Products Returns.

42 State Assessed Valuations: Production Year 2011 Mineral: Underground Coal * County Taxable Units Taxable Valuation Sweetwater 0 74,412,591 UNDGRND COAL Total 0 74,412,591 Mineral: Trona * County Taxable Units Taxable Valuation Sweetwater 0 431,369,858 TRONA Total 0 431,369,858 Mineral: Uranium * County Taxable Units Taxable Valuation Campbell 0 6,691,844 Carbon 0 0 Converse 0 36,186,437 Sweetwater 0 0 URANIUM Total 0 42,878,281 Mineral: Bentonite * County Taxable Units Taxable Valuation Big Horn 0 43,801,765 Crook 0 21,054,951 Fremont 0 103,740 Hot Springs 0 1,661,779 Johnson 0 3,706,570 Natrona 0 2,094,632 Washakie 0 2,620,231 Weston 0 128,850 BENTONITE Total 0 75,172,518 Mineral: Clay * County Taxable Units Taxable Valuation Uinta 0 124,926 CLAY Total 0 124,926 Mineral: Decorative Stone * County Taxable Units Taxable Valuation Carbon 0 0 Hot Springs 0 0 Johnson 0 0 Lincoln 0 479,233 Natrona 0 0 DECORATIVE STN Total 0 479,233 Mineral Feldspar * County Taxable Units Taxable Valuation Natrona 0 0 FELDSPAR Total 0 0

43 State Assessed Valuations: Production Year 2011 Mineral: Granite Ballast * County Taxable Units Taxable Valuation Albany 0 0 Laramie 0 9,306,720 GRANITE BALLAST Total 0 9,306,720 Mineral: Gypsum * County Taxable Units Taxable Valuation Albany 0 0 Big Horn 0 1,139,870 Crook 0 78,123 Park 0 782,261 GYPSUM Total 0 2,000,254 Mineral: Sand & Gravel * County Taxable Units Taxable Valuation Albany 0 160,773 Big Horn 0 311,484 Campbell 0 5,292,590 Carbon 0 1,085,904 Converse 0 3,900,140 Crook 0 1,080,800 Fremont 0 616,837 Goshen 0 68,808 Hot Springs 0 174,563 Johnson 0 1,135,080 Laramie 0 1,642,490 Lincoln 0 523,957 Natrona 0 979,390 Niobrara 0 69,365 Park 0 847,228 Platte 0 2,049,559 Sheridan 0 273,350 Sublette 0 1,792,095 Sweetwater 0 1,702,879 Teton 0 1,128,601 Uinta 0 324,400 Washakie 0 260,805 Weston 0 377,221 SAND & GRAVEL Total 0 25,798,319 Mineral: Silver * County Taxable Units Taxable Valuation Johnson 0 0 SODIUM SULPHATE Total 0 0

44 State Assessed Valuations: Production Year 2011 Mineral: Limestone * County Taxable Units Taxable Valuation Albany 0 1,998,564 Crook 0 1,236,927 Hot Springs 0 4,280 Platte 0 56,245 LIMESTONE Total 0 3,296,016 Mineral: Shale * County Taxable Units Taxable Valuation Albany 0 294,432 SHALE Total 0 294,432 Mineral: Gold * County Taxable Units Taxable Valuation Albany GOLD Total Mineral: Zeolite * County Taxable Units Taxable Valuation Sweetwater 0 0 ZEOLITE Total 0 0 Mineral: Leonardite * County Taxable Units Taxable Valuation Converse 0 538,198 LEONARDITE Total 0 538,198 Mineral: Jade * County Taxable Units Taxable Valuation Fremont 0 0 JADE Total 0 0 Mineral: Diamond * County Taxable Units Taxable Valuation Albany 0 0 DIAMOND Total 0 0 Mineral: Titaniferrous Magnetite * County Taxable Units Taxable Valuation Hot Springs 0 0 TITAN MAG Total 0 0 Mineral: Miscellaneous Construction Material * County Taxable Units Taxable Valuation Sublette 0 0 MISC CONST Total 0 0 Mineral: Moss Rock * County Taxable Units Taxable Valuation Albany 0 33,264 Carbon 0 14,760 Laramie 0 0 Natrona 0 0 MOSS ROCK Total 0 48,024 * The preceeding charts show the taxable value of the named mineral in calendar year 2011.

45 $6,000,000,000 $5,000,000,000 $4,000,000,000 $3,000,000,000 $2,000,000,000 $1,000,000,000 $0 Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Uinta Washakie Weston Teton Total Mineral Taxable Value: 2011 Production County This table and chart show the total taxable value of all minerals produced in each county for 2011 calendar year. Source: 2011 annual Gross products Returns.

46 County and Statewide Average 2012 Mill Levies Applies to 2011 Mineral Production County Average Mineral 2012 Mill Levies Total Ad Valorem Production Tax Assessed Albany $462,908 Big Horn $12,950,982 Campbell $286,683,369 Carbon $34,225,043 Converse $35,344,324 Crook $8,597,343 Fremont $43,987,730 Goshen $26,439 Hot Springs $12,502,366 Johnson $57,602,519 Laramie $5,161,727 Lincoln $28,614,034 Natrona $33,175,205 Niobrara $3,833,428 Park $38,236,464 Platte $165,004 Sheridan $8,741,765 Sublette $232,515,537 Sweetwater $132,446,001 Teton $65,001 Uinta $21,978,270 Washakie $4,123,229 Weston $5,060,894 Statewide $1,006,499,582 The mill levies determine the percentage of value that is assessed by the county for mineral production. One percent of tax equals 10 mills. Therefore, for example, for Albany County, the average mill levy of mills is equal to 6.395% of the value is due as ad valorem production tax.

47 Wyoming Minerals for 2011 Taxable Production, Valuation and Taxes, Based on 2011 Production Taxable Units Valuation Taxable Average Estimated Average Sev. Estimated Average of Taxable Certified in Valuation Tax Levy Ad Valorem Tax Tax Severance Tax Sev. Tax Mineral Valuation May, 2012 Per Unit (Mills) Tax Levied Per Unit Rate % Collectible Per Unit Bentonite 4,575,784 $ 75,172,518 $ $5,122, $ $ 1,503,450 $ Clay 21,794 $ 124,926 $ $7, $ $ 2,499 $ Coal (Surface) ## 435,234,666 $ 4,210,559,516 $ $251,584, $ $ 294,739,166 $ Coal (Underground) 3,042,702 $ 74,412,591 $ $5,219, $ $ 2,790,472 $ Decorative Stone 6,857 $ 479,233 $ $30, $ $ 9,585 $ Granite Ballast 2,809,754 $ 9,306,720 $ $614, $ $ 186,134 $ Gypsum 320,131 $ 2,000,254 $ $144, $ $ 40,005 $ Leonardite 47,402 $ 538,198 $ $35, $ $ 10,764 $ Limestone 1,407,479 $ 3,296,016 $ $208, $ $ 65,920 $ Natural Gas # 2,236,582,699 $ 7,190,810,473 $ $443,983, $ $ 431,448,628 $ Oil-Crude # 44,208,071 $ 3,405,384,002 $ $220,139, $ $ 204,323,040 $ Oil-Stripper # 9,467,197 $ 714,207,574 $ $47,109, $ $ 28,568,303 $ Sand & Gravel 14,002,888 $ 25,798,319 $ $1,633, $ $ 515,966 $ Shale 178,446 $ 294,432 $ $18, $ $ 5,889 $ Moss Rock 622 $ 48,024 $ $3, $ $ 960 $ Trona 18,692,886 $ 431,369,858 $ $28,166, $ $ 17,254,794 $ Uranium * 1,474,584 $ 42,878,281 $ $2,581, $ $ 1,715,131 $ Gold 1 $ 700 $ $45.00 $ $ 14 $ Totals $ 16,186,681,635 $ 1,006,602,377 $ 983,180,706 # Taxable units for oil and gas are gross sales units. # Taxable units for crude and stripper (combined) is 53,675,268 barrels. ## Includes amounts collectible subject to $0.60 severance tax per ton limitation. * Taxable units for uranium are in pounds.

48

49

50 PROPERTY TAX DIVISION GENERAL INFORMATION Marvin N. Applequist, Administrator (307) Property Tax Division 122 West 25 th Street, 2 West Cheyenne, WY Statutory References marvin.applequist@wyo.gov W.S through ; through ; ; through ; through and Authorized Personnel 13 full time Organizational Structure Appraisal Services Group, Technical Services Group Clients Served Mineral taxpayers, other state agencies, other governmental entities Division Biennium Budget $6,779,810 Division Fiscal Year Expenditures $2,008,404 Division Mission: The mission of the Property Tax Division is to support, train, and guide local governmental agencies in the uniform assessment, valuation and taxation of locally assessed property; assess, value and allocate public utility property; as well as to administer, collect and distribute designated taxes in accordance with Wyoming Statutes and Rules for the benefit of Wyoming taxpayers and citizens.

51 Percentage of Local and State Assessed Values-2012 Locally Assessed Values State Assessed Values Real Property $7,358,440,138 Number of Companies or Producers Type of Company or Production Assessed Value Personal Property $281,792, Oil 4,119,591,576 TOTAL $7,640,232, Natural Gas 7,190,810, Coal 4,284,972,107 The values represent 30.3% of the total state value. 7 Bentonite 75,172,518 4 Trona 431,369,858 5 Uranium 42,878, Sand & Gravel 25,798, All Other Minerals 16,088, Natural Gas Pipelines 229,450, Cell./Reseller Telephones 14,832, Airlines 6,871, Rural Telephones 9,553, Major Telephones 19,445, Private Electrics/Gas 482,637, Municipal Electrics 12,912, Rural Electrics 145,034, Liquid Pipelines 83,728,993 3 Railroads 389,389, Cable and Satellite 21,873,951 TOTAL 17,602,411,727 The values represent 69.7% of the total state value.

52 Locally Assessed Valuations for the Year 2012 Total Irrigated Lands Total Dry Farm Total Range Lands Total Agricultural Lands Acres Valuation Acres Valuation Acres Valuation Acres Valuation Albany 68,513 2,037, ,596,267 6,374,211 1,664,780 8,411,440 Big Horn 111,368 13,148, ,754 1,923, ,122 15,072,009 Campbell ,903 95,732 2,578,951 2,162,884 8,029,664 2,259,544 10,707,518 Carbon 137,842 5,695,606 5, ,420 1,730,562 4,926,182 1,873,419 10,722,208 Converse 42,588 4,228,358 6, ,593 1,855,891 7,768,219 1,904,505 12,168,170 Crook 4, , ,653 3,113,939 1,237,540 8,591,233 1,368,323 12,128,036 Fremont 119,771 10,284, ,257 3,430, ,028 13,714,780 Goshen 110,591 12,265, ,226 4,240,214 1,002,788 7,773,227 1,268,605 24,278,937 Hot Springs 23,992 2,029, ,972 1,546, ,964 3,575,796 Johnson 58,174 7,197,620 2,785 70,959 1,458,899 8,359,242 1,519,858 15,627,821 Laramie 36,561 3,970, ,100 7,367,005 1,080,875 7,501,938 1,374,536 18,838,950 Lincoln 78,411 5,792,206 18, , ,389 1,978, ,550 8,297,749 Natrona 26,311 2,560,082 1,036 26,194 1,283,274 5,052,466 1,310,621 7,638,742 Niobrara 11,979 1,195,944 39,592 1,036,580 1,294,447 5,806,876 1,346,018 8,039,400 Park 111,191 12,703, ,618 3,222, ,809 15,926,332 Platte 75,232 7,305,307 86,685 2,318, ,849 3,714, ,766 13,337,546 Sheridan 63,532 7,070,504 25, , ,905 5,805, ,187 13,569,208 Sublette 133,567 3,971, ,731 4,000, ,298 7,972,516 Sweetwater 23,463 1,456, ,628,290 4,117,051 1,651,753 5,573,208 Teton 13,702 1,101,088 4, ,391 17, ,488 35,739 1,825,967 Unita 73,362 4,152, ,457 2,387, ,819 6,540,283 Washakie 43,799 5,665,243 2,931 62, ,176 1,861, ,906 7,589,435 Weston 2,919 91,234 31, , ,472 3,460,807 1,031,614 4,357,581 Totals 1,371, ,444, ,977 23,277,754 22,535, ,191,585 24,766, ,913,632

53 Locally Assessed Valuations for the Year 2012 Commercial Land Commercial Improvement s Commercial Personal Property Total Commercial Land, Improvements & Residential Land Residential Improvements Residential Personal Property Total Residential Land, Improvements Albany 11,783,037 51,185,536 9,837,332 72,805,905 55,906, ,212,576 1,918, ,037,119 Big Horn 1,386,819 5,251,959 6,438,106 13,076,884 11,977,280 39,535,057 1,759,682 53,272,019 Campbell 13,883,270 49,922,702 11,883,329 75,689,301 51,423, ,775,058 5,281, ,480,255 Carbon 3,655,447 16,405,843 6,372,085 26,433,375 21,353,729 60,478,978 2,004,965 83,837,672 Converse 3,494,270 11,508,320 6,197,401 21,199,991 18,777,781 62,101,498 1,658,099 82,537,378 Crook 858,195 4,966,631 3,482,306 9,307,132 16,297,043 26,403,443 1,225,933 43,926,419 Fremont 10,598,965 35,208,764 14,325,641 60,133,370 65,774, ,209,595 4,048, ,031,861 Goshen 1,722,516 6,417,157 6,151,396 14,291,069 8,890,840 52,364, ,425 62,193,691 Hot Springs 1,092,614 4,795,165 1,781,226 7,669,005 8,277,444 16,972,216 1,038,660 26,288,320 Johnson 3,265,385 9,467,870 4,042,888 16,776,143 22,067,383 46,314, ,589 68,838,499 Laramie 36,119, ,327,377 26,910, ,357, ,698, ,997,320 4,375, ,071,522 Lincoln 5,599,091 11,642,365 3,932,233 21,173,689 41,047, ,335,904 1,829, ,212,758 Natrona 34,215, ,663,257 50,190, ,069, ,549, ,535,893 4,574, ,659,225 Niobrara 353,497 1,216,809 1,297,979 2,868,285 2,199,582 8,416, ,931 10,876,051 Park 14,178,203 29,737,006 9,776,468 53,691,677 76,019, ,223,515 1,457, ,700,718 Platte 720,689 5,714,470 3,383,277 9,818,436 8,549,275 34,934,202 1,477,259 44,960,736 Sheridan 14,487,717 30,118,891 9,585,514 54,192,122 65,503, ,530,067 1,823, ,856,692 Sublette 7,857,775 9,694,562 12,917,320 30,469,657 36,452,487 56,636,274 2,121,216 95,209,977 Sweetwater 18,031,869 49,429,250 11,447,354 78,908,473 38,734, ,753,438 6,517, ,005,392 Teton 80,290,741 60,596,478 17,867, ,755, ,499, ,628, , ,954,369 Unita 4,921,098 15,441,063 8,187,871 28,550,032 22,509,458 77,380,602 1,831, ,721,890 Washakie 2,198,325 6,275,465 4,047,409 12,521,199 12,343,712 32,973, ,177 46,056,063 Weston 798,038 2,668,772 1,668,768 5,135,578 8,145,431 25,817,634 1,902,719 35,865,784 Totals 271,512, ,655, ,725,108 1,146,893,447 1,340,996,414 2,806,530,391 50,067,605 4,197,594,410

54 Locally Assessed Valuations for the Year 2012 Food Manufacturing Beveage Manufacturing Textile Mill Products Manufacturing Apparel Manufacturing Leather Manufacturing Wood Products Manufacturing Printing - Newspapers, Books, etc. Chemical Manufacturing Albany 2, , ,257 16,544 Big Horn 664, , Campbell ,354 0 Carbon ,176 67,346 0 Converse 113, ,032 7,610 51, ,307 Crook ,197, Fremont 531, ,262 47, ,286 32,982 Goshen 1,171, ,340 0 Hot Springs 0 395, , Johnson 396, , , Laramie 23,848 4,360 24, ,007 2,141,446 3,833,905 Lincoln 128, , , ,266,145 Natrona 4, , , ,710 Niobrara 9, Park 3, ,318 0 Platte 7, ,141 2,520 6,668 Sheridan ,634 0 Sublette 37,189 54, , ,255 Sweetwater ,685 20,594,122 Teton 0 97, ,006 0 Unita , Washakie 745,055 2,636, ,546 79,905 24,270 Weston , ,637 Totals 3,838,795 3,188,789 35,592 66,653 41,294 3,310,162 3,627,973 27,197,545

55 Locally Assessed Valuations for the Year 2012 Plastic & Rubber Product Manufacturing Non-Metallic Mineral Product Manufacturing Primay Metal Manufacturing Fabricated Metal Product Manufacturing Machinery Manufacturing Computer & Electronic Product Manufacturing Equip. Appliance, & Component Manufactruing Transportation Equipment Manufacturing Albany 516,438 6,016,926 4,600 68,432 1,939 15, Big Horn 0 8,941, , Campbell 29, , Carbon Converse 0 206, , ,690,269 Crook 0 314, ,736 Fremont 27, ,875 90,963 2,050 12, ,169 Goshen 608, , , , ,991 30,737 Hot Springs 0 371,209 3, , Johnson , ,574 Laramie 721,154 1,409, ,542, ,056 3, ,652 99,327 Lincoln 80, , , ,425 Natrona 1,331,588 1,794, ,972 2,560,285 5,854,753 11, , ,570 Niobrara 66, , , Park 0 19, , Platte 0 118,961 3,732 2, Sheridan , , Sublette 0 186, , Sweetwater 0 1,465, , Teton Unita Washakie 0 950, ,851, ,392 15,252 0 Weston 0 11, ,316 Totals 3,381,699 22,654, ,689 9,608,174 6,927, , ,945 3,523,770

56 Locally Assessed Valuations for the Year 2012 Furniture & Related Product Manufacturing Medical Equipment & Supplies Manufacturing Jewelry, Silverware & Plated Ware Manufacturing Oil and Gas Extraction Coal Mining Metal Ore Mining Non-Metal Mining & Quarrying Petroleum & Coal Product Manufacturing Albany 90, , ,923 0 Big Horn ,663, , ,390 Campbell ,596, ,803, ,356 Carbon ,510, ,435 60, ,011,790 Converse ,138,404 31,685,499 7,064, ,997,306 Crook ,678, ,206, Fremont 34,522 2, ,632, ,369 84,283 Goshen ,522, , ,576 Hot Springs 0 16, ,569,265 46,164 34, , ,861 Johnson ,559, ,806 0 Laramie 233, ,958 4,324, ,196 39,368,409 Lincoln 148, ,598,445 12,757, ,580 32,726,041 Natrona ,456, ,384,384 6,641,616 Niobrara ,996, ,784 Park ,471, Platte ,837, ,888 Sheridan 103, ,248, , ,057 Sublette ,106, Sweetwater ,523,080 40,513, ,914,386 0 Teton ,525 0 Unita ,999, ,509 Washakie ,075, , ,344 Weston ,419, ,047 13,506,049 Totals 610,602 18, ,958 1,118,170, ,496,833 7,159, ,602, ,782,618

57 Locally Assessed Valuations for the Year 2012 Basic Chemical Manufacturing Pipeline Transportation Unspecifed Other Vacant Industrial Land Tobacco Manufacturing Paper Manufacturing Total Industrial Property Albany , , ,310,822 Big Horn 1,450 46, , , ,336,689 Campbell ,411,828 64, ,997,385 Carbon 0 0 1,839, , ,203,144 Converse 0 12,054,834 1,316, , ,304,163 Crook ,370 31, ,174,998 Fremont 1,743, ,436,359 37, ,759,605 Goshen ,280 46, ,756,124 Hot Springs , ,696,260 Johnson 0 0 1,397, ,447,198 Laramie 24,786,347 7,393 1, , ,161,691 Lincoln , , ,326,446 Natrona 77, ,225 4,811, , ,196 79,023,495 Niobrara ,453 31, ,488,071 Park 0 162,944 7,571, , ,485,860 Platte ,606 22, ,732,917 Sheridan 0 0 1,822, ,784,309 Sublette ,726 81, ,610,255 Sweetwater 7,744, ,354 6,985, , ,678,308 Teton , ,903 Unita 0 0 7,276,531 65, ,364,245 Washakie 0 137, ,120 84, ,972,957 Weston 190, , , ,653,517 Totals 34,542,911 13,412,324 60,332,075 4,468, ,196 2,049,831,362

58 Locally Assessed Valuations for the Year 2012 Total Agricultural Land Valuation Total Residential Land, Improvements & Personal Property Total Commercial Land, Improvements & Personal Property Total Industrial Property Total Locally Assessed Albany 8,411, ,037,119 72,805,905 8,310, ,565,286 Big Horn 15,072,009 53,272,019 13,076,884 14,336,689 95,757,601 Campbell 10,707, ,480,255 75,689, ,997, ,874,459 Carbon 10,722,208 83,837,672 26,433, ,203, ,196,399 Converse 12,168,170 82,537,378 21,199,991 80,304, ,209,702 Crook 12,128,036 43,926,419 9,307,132 8,174,998 73,536,585 Fremont 13,714, ,031,861 60,133,370 93,759, ,639,616 Goshen 24,278,937 62,193,691 14,291,069 4,756, ,519,821 Hot Springs 3,575,796 26,288,320 7,669,005 7,696,260 45,229,381 Johnson 15,627,821 68,838,499 16,776,143 89,447, ,689,661 Laramie 18,838, ,071, ,357,576 83,161, ,429,739 Lincoln 8,297, ,212,758 21,173, ,326, ,010,642 Natrona 7,638, ,659, ,069,442 79,023, ,390,904 Niobrara 8,039,400 10,876,051 2,868,285 2,488,071 24,271,807 Park 15,926, ,700,718 53,691,677 20,485, ,804,587 Platte 13,337,546 44,960,736 9,818,436 2,732,917 70,849,635 Sheridan 13,569, ,856,692 54,192,122 25,784, ,402,331 Sublette 7,972,516 95,209,977 30,469, ,610, ,262,405 Sweetwater 5,573, ,005,392 78,908, ,678, ,165,381 Teton 1,825, ,954, ,755, ,903 1,120,098,345 Unita 6,540, ,721,890 28,550,032 52,364, ,176,450 Washakie 7,589,435 46,056,063 12,521,199 11,972,957 78,139,654 Weston 4,357,581 35,865,784 5,135,578 17,653,517 63,012,460 Totals 245,913,632 4,197,594,410 1,146,893,447 2,049,831,362 7,640,232,851

59 State Assessed Valuations for the Year 2012 Airlines Major Electrics Municipal Electrics REA Electrics Gas Distribution Gas Pipelines Liquid Pipelines Railroads Albany 438,468 16,695,878-1,250,333 1,039,229 10,018,261 2,064,111 20,148,854 Big Horn - 1,561,009 92,092 1,208, , ,899 3,800,772 9,158,886 Campbell 644,070 65,990,676 7,801,234 56,615,705 1,558,760 21,433,381 1,567,542 48,929,508 Carbon ,070,275-2,164,778 1,759,455 21,216,122 6,123,781 17,146,652 Converse - 130,166, , ,282 8,894,605 2,231,260 62,839,215 Crook - 273,276-2,347,717 62,118 19,579 1,822,266 5,280,822 Fremont 377,358 3,535,773-3,764,737 2,513,744 2,152,182 2,320,403 5,964,791 Goshen - - 2,360,164 2,312, , ,179 3,578,943 32,418,568 Hot Springs - 1,548, , , ,766 2,435,950 3,756,520 Johnson - 1,406,307-1,603,556 25, , ,025 - Laramie 1,381,712 28,025, ,760 3,879,956-6,849,592 5,681,512 33,047,551 Lincoln 60 25,649,110-3,146, ,834 45,011,623 1,756,432 10,342,813 Natrona 1,273,727 15,390, ,425 3,389,380 3,274,134 10,534,777 10,474,628 Niobrara , ,730 47, ,425,453 24,253,474 Park 322,689 3,948,254 1,625,013 1,226, ,431 1,835, ,649 4,693,662 Platte - 222, ,555 53,844, ,793 7,340,311 4,600,956 17,599,429 Sheridan 345,480 2,255,521-2,271,528-88, ,754 15,182,422 Sublette - 4,767, ,485 1,615,209 1,441 45,931 - Sweetwater 537,112 77,040, ,348 2,600,372 63,185,780 19,536,195 33,377,871 Teton 1,388, ,702,654 1,427, Unita - 38,819, ,586 1,100,541 35,710,397 6,218,438 14,598,228 Washakie 161,534 2,064, , , ,908 2,239,409 3,347,452 Weston - 1,637,129-1,085, ,708-2,951,434 16,828,244 Totals 6,871, ,068,859 12,912, ,034,648 20,568, ,450,085 83,728, ,389,590

60 State Assessed Valuations for the Year 2012 Cellular Telephones Major Telephones Telephone s Telephone s Cable & Satellite Totals Non-Minerals Minerals TTL of All State Assessed Albany 608,342 1,128,743 10,604 91, ,936 54,331,921 54,331,921 7,232,933 61,564,854 Big Horn 129, ,119 2, , ,010 18,113,453 18,113, ,735, ,849,143 Campbell 531,474 1,140,820 3, ,506 1,240, ,596, ,596,314 4,824,594,718 5,032,191,032 Carbon 316,380 1,237,827 39, , ,969 92,281,217 92,281, ,849, ,130,828 Converse 287, ,383 2,855 55, , ,657, ,657, ,245, ,902,934 Crook 126,429 13,153 4, , ,460 10,398,872 10,398, ,794, ,193,062 Fremont 304,544 1,059, , , ,898 23,757,582 23,757, ,158, ,916,504 Goshen 205, ,579 7,512 30, ,875 42,369,421 42,369, ,808 42,758,229 Hot Spring 136,166 10,732 18, , ,716 9,591,868 9,591, ,453, ,045,299 Johnson 289, ,033 4, , ,001 5,254,932 5,254, ,230, ,485,892 Laramie 2,368,688 3,273,323 1,777, ,658 9,417,574 96,409,169 96,409,169 76,802, ,211,816 Lincoln 497, ,483 2,798 1,210, ,831 88,932,601 88,932, ,305, ,238,509 Natrona 1,419,590 2,727,034 2,118, ,495 2,540,042 53,975,407 53,975, ,641, ,617,143 Niobrara 55,093 88,843 5,509 7,083 25,126 27,992,499 27,992,499 55,962,449 83,954,948 Park 421, ,706 19, , ,270 17,887,321 17,887, ,242, ,129,756 Platte 393, ,481 6,299 89,409 98,359 85,499,321 85,499,321 2,318,194 87,817,515 Sheridan 387,673 1,136,090 13, , ,549 22,905,370 22,905, ,944, ,850,134 Sublette 87,183 20,271 9, ,395 90,734 7,394,198 7,394,198 3,957,490,903 3,964,885,101 Sweetwater 688,442 2,197,738 86, , , ,734, ,734,226 2,007,299,074 2,208,033,300 Teton 850, ,174 32,736 95,257 1,402,793 9,771,437 9,771,437 1,128,601 10,900,038 Unita 236,424 1,367,596 12,200 1,535, , ,642, ,642, ,916, ,558,496 Washakie 116,280 88,769 6, , ,851 10,943,101 10,943,101 59,361,731 70,304,832 Weston 59,671 2,487 8, , ,023 23,290,054 23,290,054 71,582,308 94,872,362 Totals 10,518,126 19,445,732 4,313,960 9,553,898 21,873,951 1,415,730,092 1,415,730,092 16,186,681,635 17,602,411,727

61 Comparison of State and Local Assessed Valuation for the Years State Assessed Locally Assessed Total Assessed Total 2012 Total vs '11 Total 2012 Total vs '11 Total 2012 Total 2011 '12 vs '11 Albany 61,564,854 61,621,639-56, ,565, ,336,961 2,228, ,130, ,958,600 2,171,540 Big Horn 198,849, ,013,661 27,835,482 95,757,601 93,002,983 2,754, ,606, ,016,644 30,590,100 Campbell 5,032,191,032 4,652,764, ,426, ,874, ,800,535 34,073,924 5,839,065,491 5,425,565, ,500,284 Carbon 624,130, ,730,373-55,599, ,196, ,404,287 17,792, ,327, ,134,660-37,807,433 Converse 806,902, ,172, ,730, ,209, ,137,871 15,071,831 1,003,112, ,310, ,802,142 Crook 150,193, ,261,341 19,931,721 73,536,585 74,774,703-1,238, ,729, ,036,044 18,693,603 Fremont 630,916, ,992,136 63,924, ,639, ,159, ,708 1,016,556, ,152,044 64,404,076 Goshen 42,758,229 37,096,744 5,661, ,519,821 99,921,607 5,598, ,278, ,018,351 11,259,699 Hot Springs 203,045, ,093,948 24,951,351 45,229,381 45,096, , ,274, ,190,330 25,084,350 Johnson 904,485,892 1,090,568, ,082, ,689, ,218,885-9,529,224 1,095,175,553 1,290,787, ,612,138 Laramie 173,211, ,479,103 30,732, ,429, ,397,159 25,032,580 1,007,641, ,876,262 55,765,293 Lincoln 546,238, ,605,157-8,366, ,010, ,792,240-25,781, ,249, ,397,397-34,148,246 Natrona 542,617, ,606,687 52,010, ,390, ,566,471 21,824,433 1,250,008,047 1,176,173,158 73,834,889 Niobrara 83,954,948 66,807,705 17,147,243 24,271,807 23,145,614 1,126, ,226,755 89,953,319 18,273,436 Park 563,129, ,832,475 75,297, ,804, ,902, , ,934, ,734,910 76,199,433 Platte 87,817,515 81,472,433 6,345,082 70,849,635 67,486,982 3,362, ,667, ,959,415 9,707,735 Sheridan 154,850, ,317,503-34,467, ,402, ,433,445-19,031, ,252, ,750,948-53,498,483 Sublette 3,964,885,101 4,080,511, ,626, ,262, ,378,388 6,884,017 4,377,147,506 4,485,890, ,742,754 Sweetwater 2,208,033,300 1,915,225, ,807, ,165, ,994,759 17,170,622 2,853,198,681 2,543,220, ,978,050 Teton 10,900,038 10,998,029-97,991 1,120,098,345 1,136,391,158-16,292,813 1,130,998,383 1,147,389,187-16,390,804 Unita 446,558, ,544,828 51,013, ,176, ,576,625 4,599, ,734, ,121,453 55,613,493 Washakie 70,304,832 64,165,296 6,139,536 78,139,654 77,003,730 1,135, ,444, ,169,026 7,275,460 Weston 94,872,362 77,198,729 17,673,633 63,012,460 55,695,472 7,316, ,884, ,894,201 24,990,621 Totals 17,602,411,727 16,795,081, ,330,095 7,640,232,851 7,544,618,600 95,614,251 25,242,644,578 24,339,700, ,944,346

62 Motor Vehicle and Trailer Valuation Valuation of Property 2011 Gross Gross Valuation Omitted on 2011 Valuation as of 6/30/2012 Tax Roll Albany 163,407,373 85,095,337 0 Big Horn 70,500,157 38,063,325 0 Campbell 408,746,958 22,189,339 6,123,727 Carbon 108,295 55,904 8,536,555 Converse 3,331,380 1,954,219 23,262 Crook 55,762,578 52,317, ,408 Fremont 270,964, ,083, ,153,462 Goshen 78,655,636 41,452,467 23,553 Hot Springs 36,504,583 20,016, ,830 Johnson 85,050,597 45,656,139-2,174,573 Laramie 270,820, ,934, ,498 Lincoln 130,868,992 64,889,773-1,963,136 Natrona 522,457, ,656,834 15,992,741 Niobrara 20,363,804 12,048,728 0 Park 202,841, ,405, ,537 Platte 67,125,764 38,389, ,471 Sheridan 198,809, ,871,158 2,298 Sublette 135,061,570 57,132,030 14,369,094 Sweetwater 343,117, , ,065 Teton 201,789, ,957,582 6,039,009 Uinta 144,636,839 76,662,466 10,026,901 Washakie 63,738,332 34,176,164 3,452 Weston 51,384,710 28,740,232-23,332 Totals 3,526,047,281 1,653,138,512 1,006,531,748

63 County Taxes Levied for the Year 2012 Airport Operations Building Fund Civil Defense Fair Operation County Fire Protection Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany , Big Horn Campbell Carbon , Converse , Crook , Fremont , Goshen , Hot Springs , , , Johnson , Laramie , Lincoln , Natrona Niobrara , Park , Platte , Sheridan Sublette , , ,777, ,166 Sweetwater ,843, Teton ,507 Uinta Washakie , Weston , Totals 446,268-67,449 6,531,237 1,340,673

64 County Taxes Levied for the Year 2012 Other GeneralFund HospitalOperation Library Operation Museum Operation Ag. &Home Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany ,615, , Big Horn ,207, , Campbell ,527, Carbon ,975, , , , Converse ,288, ,274, ,009, Crook ,144, , Fremont ,462, ,561, , Goshen ,408, , Hot Springs ,743, , , , ,551 Johnson ,017, , , Laramie ,572, ,015, Lincoln ,414, ,291, Natrona ,000, Niobrara ,136, , Park ,767, ,512, , Platte ,481, , Sheridan ,919, Sublette ,424, ,321, , ,149 Sweetwater ,205, , ,058, , Teton ,103, ,748, , Uinta ,993, , Washakie ,486, , , Weston ,552, , Totals 249,448,155 5,247,767 16,679,960 2,104, ,700

65 County Taxes Levied for the Year 2012 Public Health Purposes Recreation System Road and Bridge Purpose Levy Grand Total Under 12- Mill Limit TTL County Bond/Interest Grand Total County Levies Mills Amount Mills Amount Mills Amount Mills Amount Mills Mills Amount Albany ,381, ,381,562 Big Horn ,535, ,535,281 Campbell ,527, ,527,513 Carbon , ,527, ,527,927 Converse , , ,037, ,037,351 Crook ,684, ,684,756 Fremont , ,198, ,198,673 Goshen ,779, ,779,337 Hot Springs , , ,979, ,979,296 Johnson ,142, ,142,107 Laramie ,091, ,091,699 Lincoln ,205, ,205,991 Natrona ,000, ,000,097 Niobrara ,298, ,298,721 Park , ,787, ,787,212 Platte ,904, ,904,006 Sheridan ,919, ,919,030 Sublette , ,103, ,064, ,518, ,518,342 Sweetwater , , ,238, ,238,384 Teton ,549, ,549,463 Uinta ,628, ,628,819 Washakie ,781, ,781,334 Weston ,894, ,894,617 Totals 1,133,321 1,957,299 7,542, ,611, ,611,518

66 Levies for K-12 Education State Foundation Program 12- Mills 6-Mill Mandatory County School Levy 25-Mill Mandatory Levy Boards of Cooperative Education Vocational & Adult Bonds & Education Recreation Interest Grand Total K - 12 Education Albany 4,381,562 2,190,781 9,128, ,130-16,065,727 Big Horn 3,535,281 1,767,640 7,365,169 69, ,607-13,032,415 Campbell 70,068,786 35,034, ,976,637 2,919,533 5,839, ,838,414 Carbon 10,527,927 5,263,963 21,933, ,583 1,136, ,327 1,856,706 42,413,445 Converse 12,037,352 6,018,676 25,077, ,654 1,003,113-44,620,611 Crook 2,684,756 1,342,378 5,593, , ,732,240 Fremont 12,198,673 6,099,337 25,413, , , ,137 1,047,918 46,426,076 Goshen 1,779, ,668 3,706,952 73, ,277-6,597,868 Hot Springs 2,979,296 1,489,648 6,206, , ,275-11,234,429 Johnson 13,142,107 6,571,053 27,379, , ,588-48,187,725 Laramie 12,091,699 6,045,849 25,191,039-1,007,642 44,336,229 Lincoln 10,934,990 5,467,495 22,781, , ,535 1,343,495 41,660,450 Natrona 15,000,097 7,500,048 31,250, ,004 1,250,008-55,625,358 Niobrara 1,298, ,361 2,705, ,227-4,761,978 Park 10,787,212 5,393,606 22,473, , ,935-39,758,604 Platte 1,904, ,003 3,966,678 79, ,667-7,060,687 Sheridan 5,919,030 2,959,515 12,331,312 38, , ,396 21,924,713 Sublette 52,525,770 26,262, ,428,687 2,301,883 4,377, ,896,372 Sweetwater 34,238,384 17,119,192 71,329,967 2,035, ,144 2,853, , ,324,115 Teton 13,571,981 6,785,990 28,274, ,400 1,017,898-50,103,228 Uinta 7,628,819 3,814,410 15,893,373 1,250, , ,755 30,116,873 Washakie 1,781, ,667 3,711, , ,878 7,272,435 Weston 1,894, ,309 3,947,121 65, ,885-7,012,213 Totals 302,911, ,455, ,066,113 13,366,317 1,589,829 24,082,092 6,530,249 1,131,002,205

67 Special County District Taxes Levied for the Year 2012 Special County Other Special County District Taxes Total Special Special Weed & Pest Levies Fire District District Taxes Mills Amount Taxes Amount District Types District Type Code Key Amount , ,153 1,513,257 A.B,G.L 2,232, , ,066 3,198,013 A,C,J,K,L,P 4,484, ,447-22,873,861 A,C,G A - Hospital 23,329, ,040-3,004,886 C,D,F,G,J,K,L B - Fire 3,726, ,003,113-2,120,535 A,C,H,J, L C - Cemetery 3,123, , ,919 A, M D - Museum 1,342, ,890,794 2,962,520 3,670,246 C,G,J,L E - Recreation 8,523, , , ,292 C,G,L F - Water Conservancy 834, , , ,241 C,G G - Water & Sewer 1,463, ,095, ,376 6,322,449 A,C,K,L H - Improvement & Service 8,018, ,511,463 1,423,350 1,209,087 G,H,J,L,O I - Weed & Pest 4,143, , ,683 3,334,891 A,C J - Solid Waste Disposal 4,808, ,250,008 2,305, ,898 G,O K - Rural Health Care 3,898, , , ,042 A,L,P L - Conservation 1,383, ,934 2,509,637 4,550,528 A,C,D,L M - Sanitary & Improvement 7,959, , ,458 1,438,579 A,C,L,P N - Flood Control 2,393, , ,571 - B O - Downtown Development 1,894, ,059,270-9,411,380 C,H,K P - Senior Citizens' Service 10,470, ,115,601 1,652,830 6,697,884 A,C,G,H,J 9,466, ,130, ,979 5,243,708 A,G,L 6,767, ,008 1,335, ,899 F,G,L 2,264, , , ,235 C,J,L 1,368, , ,584 1,247,941 A,J,D,G,H 1,964,505 17,696,453 18,505,624 79,658, ,860,848

68 Municipal Taxes Levied for the Year 2012 Total Municipal Taxes Under Bonds & Grand Total Municipal 8-Mill Limit Interest Levies Albany 1,725,720-1,725,720 Big Horn 281,709 29, ,715 Campbell 1,763,108-1,763,108 Carbon 1,238,995-1,238,995 Converse 467, ,876 Crook 188, ,546 Fremont 967, ,450 Goshen 310, ,613 Hot Springs 173, ,569 Johnson 323, ,336 Laramie 4,318,974-4,318,974 Lincoln 563, ,732 Natrona 3,855,335-3,855,335 Niobrara 63,536-63,536 Park 756, ,930 Platte 253, ,626 Sheridan 1,374,264-1,374,264 Sublette 271, ,408 Sweetwater 2,674,299-2,674,299 Teton Uinta 812, ,419 Washakie 203, ,799 Weston 184, ,187 Totals 22,773,431 29,006 22,802,437

69 Levies for Community Colleges Community College Operating (4 Mills) Community College Operating (up to 1 mill Board Approved) Community College BOCES (0.5 Mills) Community College Operating (up to 5 mills Voter Approved) Community College Bonds & Interest Grand Total Community Colleges Albany - Big Horn - Campbell - Carbon - Converse - Crook - Fremont 4,066,224 1,016, , ,762 6,558,820 Goshen 593,112 74, , ,529 Hot Springs - Johnson - Laramie 4,030,566 1,007,642 5,038,208 Lincoln - Natrona 5,000,032 1,250, ,004 2,362,515 9,237,559 Niobrara - Park 3,595, ,934 4,494,671 Platte - Sheridan 1,973, , ,626 2,712,889 Sublette - Sweetwater 11,412,794 2,853, ,970 14,907,963 Teton - Uinta - Washakie - Weston - Totals 30,671,475 7,593,731 2,170,156-3,330,277 43,765,639

70 Grand Total All Taxes Levied Grand Total County Levies Grand Total Municipal Total Special District Taxes Grand Total All State General Grand Total All Taxes Average Mill Mills Amount Levies Education Fund Levied Levy Albany ,381,562 1,725,720 2,232,540 16,065,727 None 24,405, Big Horn ,535, ,715 4,484,293 13,032,415 None 21,362, Campbell ,527,513 1,763,108 23,329, ,838,414 None 349,458, Carbon ,527,927 1,238,995 3,726,926 42,413,445 None 57,907, Converse ,037, ,876 3,123,648 44,620,611 None 60,249, Crook ,684, ,546 1,342,379 9,732,240 None 13,947, Fremont ,198, ,450 8,523,560 52,984,896 None 74,674, Goshen ,779, , ,202 7,413,397 None 10,337, Hot Springs ,979, ,569 1,463,527 11,234,429 None 15,850, Johnson ,142, ,336 8,018,001 48,187,725 None 69,671, Laramie ,091,699 4,318,974 4,143,900 49,374,437 None 69,929, Lincoln ,205, ,732 4,808,332 41,660,450 None 57,238, Natrona ,000,097 3,855,335 3,898,177 64,862,917 None 87,616, Niobrara ,298,721 63,536 1,383,123 4,761,978 None 7,507, Park ,787, ,930 7,959,099 44,253,275 None 63,756, Platte ,904, ,626 2,393,371 7,060,687 None 11,611, Sheridan ,919,030 1,374,264 1,894,075 24,637,602 None 33,824, Sublette ,518, ,408 10,470, ,896,372 None 258,156, Sweetwater ,238,384 2,674,299 9,466, ,232,078 None 189,611, Teton ,549,463-6,767,685 50,103,228 None 66,420, Uinta ,628, ,419 2,264,363 30,116,873 None 40,822, Washakie ,781, ,799 1,368,869 7,272,435 None 10,626, Weston ,894, ,187 1,964,505 7,012,213 None 11,055, Totals 292,611,518 22,802, ,860,848 1,174,767,844 1,606,042, Percent of Taxes 18.22% 1.42% 7.21% 73.15% %

71 Property Tax Comparison, All Taxes Levied Amount of Increase or Decrease Percent of Increase or Decrease 2011 Property Taxes 2012 Property Taxes Albany 24,241,676 24,405, , % Big Horn 19,100,804 21,362,704 2,261, % Campbell 324,367, ,458,343 25,090, % Carbon 58,921,730 57,907,293 (1,014,437) % Converse 51,067,920 60,249,486 9,181, % Crook 12,789,607 13,947,921 1,158, % Fremont 69,962,155 74,674,579 4,712, % Goshen 9,567,550 10,337, , % Hot Springs 14,586,628 15,850,821 1,264, % Johnson 81,624,528 69,671,169 (11,953,359) % Laramie 65,976,929 69,929,010 3,952, % Lincoln 59,402,602 57,238,505 (2,164,097) % Natrona 82,595,168 87,616,526 5,021, % Niobrara 6,202,618 7,507,358 1,304, % Park 58,431,123 63,756,516 5,325, % Platte 10,999,548 11,611, , % Sheridan 37,384,617 33,824,971 (3,559,646) % Sublette 264,044, ,156,772 (5,888,080) % Sweetwater 170,672, ,611,076 18,938, % Teton 66,945,220 66,420,376 (524,844) % Uinta 37,283,286 40,822,474 3,539, % Washakie 10,084,615 10,626, , % Weston 9,519,843 11,055,522 1,535, % Totals 1,545,773,454 1,606,042,647 60,269, %

72 City and Town Assessed Valuation and Taxes Levied for the Year 2012 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Afton 16,239, A,I 246, , , ,074,772 Albin 617, B,I,J,L 12, , , ,690 Alpine 9,242, A,I 172, , , ,343 Baggs 2,172, C,D,F,I,J,L 39, , , ,508 Bairoil 59,540, I,J 805, ,225, , ,507,729 Bar Nunn 12,887, I 270, , , ,042,458 Basin 6,543, A,I,K,L 153, , , ,287 Bear River 3,773, I,L 49, , , ,736 Big Piney 3,075, C,I,K 45, , , ,620 Buffalo 38,856, A,C,I,K,L 729, ,709, , ,749,996 Burlington 1,292, A,B,C,I,L 35, , , ,878 Burns 2,140, B,I,J,L 42, , , ,378 Byron 2,050, A,C,I,J,L,P 52, , , ,743 Casper 427,014, I 5,551, ,157, ,416, ,125,099 Cheyenne 533,191, I,L 7,464, ,126, ,265, ,856,598 Chugwater 1,278, B,C,I,L,P 35, , , ,052 Clearmont 660, I 9, , , ,205 Cody 111,082, A,B,C,I 2,443, ,443, , ,442,239 Cokeville 2,528, B,C,I 43, , , ,804 Cowley 3,548, A,C,I,L,P 80, , , ,405 Dayton 5,633, I 78, , , ,114 Deaver 772, A,C,I,L,P 17, , , ,848 Diamondville 3,149, A,B,C,I 50, , , ,749 Dixon 474, C,D,F,I,J,L 9, , , ,010 Douglas 41,517, I,L 552, ,851, , ,735,982 Dubois 9,729, B,C,I,J,L 204, , , ,181 E. Thermopolis 1,152, C,I 17, , , ,604 Edgerton 797, I 10, , , ,133 Elk Mountain 4,182, I,L 57, , , ,373 Encampment 3,218, I,L 44, , , ,459 Evanston 78,104, I,L 1,028, ,639, , ,293,243

73 City and Town Assessed Valuation and Taxes Levied for the Year 2012 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Evansville 18,330, I 238, , , ,336,143 Frannie (B/H) 570, A,C,I,L,P 13, , , ,680 Frannie (Park) 92, A,C,I 1, , ,869 Ft. Laramie 1,119, C,I,L 18, , , ,049 Gillette 209,944, A,C,I 3,151, ,342, ,679, ,173,797 Glendo 1,474, I,L,P 33, , , ,362 Glenrock 14,319, A,C,I,L 319, , , ,067,499 Granger 1,392, A,I 21, , , ,084 Greybull 9,993, A,C,I,K,L 264, , , ,452 Green River 75,711, A,I 1,165, ,778, , ,549,314 Guernsey 7,150, I,L,P 164, , , ,869 Hanna 4,112, I,L 56, , , ,752 Hartville 401, I,L,P 9, , , ,285 Hudson 2,600, I,J,L 46, , , ,310 Hulett 3,900, A,I 70, , , ,066 Jackson 214,288, A,I,L 2,806, ,492, ,299,970 Kaycee 1,560, A,C,I,K,L 29, , , ,432 Kemmerer 16,202, A,B,C,I 266, , , ,145,754 Kirby 774, C,I 11, , , ,836 LaBarge 4,072, A,C,I 64, , , ,438 LaGrange 953, C,I,L 14, , , ,897 Lander 61,823, I,J,L 1,096, ,242, , ,833,442 Laramie 214,438, A,I,L 3,645, ,435, ,715, ,796,222 Lingle 2,840, I,L 42, , , ,354 Lost Springs 233, I,L 3, , ,501 Lovell 10,380, A,C,I,L,P 254, , , ,526 Lusk 7,456, A,I,L,P 160, , , ,026 Lyman 11,241, F,I,L 159, , , ,159 Manderson 547, A,I,K,L 12, , , ,629 Manville 485, A,I,L,P 10, , , ,711 Marbleton 6,127, C,I,K 90, , , ,651 Medicine Bow 1,389, I,K,L 24, , , ,722

74 City and Town Assessed Valuation and Taxes Levied for the Year 2012 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Meeteetse 1,700, A,B,C,D,I,L 35, , , ,451 Midwest 2,878, I 37, , , ,789 Mills 20,008, I 260, ,038, , ,458,400 Moorcroft 6,174, A,I 111, , , ,108 Mountain View 8,432, C,F,I,L 136, , , ,776 Newcastle 16,565, A,D,I,L 364, , , ,233,750 Opal 352, A,B,C,I 5, , , ,937 Pavillion 758, C,I,J 13, , , ,596 Pine Bluffs 7,930, B,I,J,L 158, , , ,879 Pine Haven 4,798, A,I 86, , , ,462 Pinedale 24,723, C,I,K 347, ,100, , ,645,697 Powell 38,186, A,B,C,I 771, ,899, , ,861,965 Ranchester 5,293, I 74, , , ,843 Rawlins 50,493, I,L 697, ,471, , ,573,594 Riverside 703, I,L 9, , , ,689 Riverton 74,475, B,C,I,J 1,622, ,794, , ,790,019 Rock River 1,276, A,I,L 21, , , ,112 Rock Springs 192,970, I,J 2,865, ,634, ,543, ,043,401 Rolling Hills 2,648, A,C,I,L 59, , , ,420 Superior 802, I,J 11, , , ,427 Saratoga 14,520, C,I,L 244, , , ,006,629 Sheridan 160,195, I 2,242, ,929, ,281, ,454,001 Shoshoni 3,120, C,I,J 53, , , ,270 Sinclair 73,605, I,L 1,017, ,602, , ,209,283 Star Valley Ranch 20,748, C,A,I 325, , , ,383,583 Sundance 8,695, A,I 156, , , ,353 Ten Sleep 1,887, C,I,J,L 37, , , ,786 Thayne 3,637, A,C,I 55, , , ,714 Thermopolis 19,768, C,I 295, , , ,347,776 Torrington 33,426, I,L 501, ,671, , ,440,106 Upton 6,457, A,D,I,L 141, , , ,707 Van Tassell 113, A,B,I,L,P 2, , ,759 Wamsutter 3,869, I,J 52, , , ,517

75 City and Town Assessed Valuation and Taxes Levied for the Year 2012 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Wheatland 21,877, I,L,P 503, , , ,651,768 Worland 37,738, B,I,J,L 792, ,892, , ,873,822 Wright 10,443, A,C,G,I 240, , , ,623 Yoder 486, I,L 7, , , ,497 Totals 3,174,167,290 48,985, ,042,115 22,802, ,830,546 SPECIAL DISTRICTS: A - Hospital F - Water Conservancy L - Conservation B - Fire G - Water & Sewer M - Sanitary & Improvement C - Cemetery H - Improvement & Service N - Flood Control D - Museum I - Weed & Pest O - Downtown Development E - Recreation J - Solid Waste Disposal P - Senior Citizens' Services K - Rural Health Care

76 Private Railroad Cars Valuation and Taxes Valuation Taxes Albany 2,808, ,803 Big Horn 1,015,471 63,555 Campbell 3,731, ,535 Carbon 2,408, ,728 Converse 4,289, ,449 Crook 456,614 28,576 Fremont 661,483 41,390 Goshen 2,550, ,614 Hot Springs 406,643 25,450 Johnson - - Laramie 4,282, ,995 Lincoln 1,472,247 92,142 Natrona 1,136,434 71,125 Niobrara 1,285,205 80,436 Park 638,533 39,963 Platte 1,582,283 99,029 Sheridan 1,414,889 88,553 Sublette - Sweetwater 4,692, ,679 Teton - - Uinta 2,077, ,993 Washakie 373,057 23,348 Weston 1,569,303 98,217 Total 38,851,997 2,431,580

77 Wyoming Ad Valorem Taxes Levied State County Special District School Municipal Year Taxes Taxes Taxes Taxes Taxes Total Taxes ,017,035 6,212, ,146 15,633,392 2,080,438 25,123, ,091,678 6,263, ,514 17,125,928 2,083,435 26,689, ,152,934 7,005, ,437 18,492,271 2,305,312 29,223, ,201,050 7,142, ,686 19,664,493 2,293,841 30,562, ,244,468 7,492, ,860 21,519,680 2,623,381 33,295, ,620 8,015, ,474 23,289,675 2,594,398 35,173, ,793 8,726, ,477 26,250,551 2,583,799 38,873, ,565 8,701, ,177 29,049,040 2,629,283 41,809, ,010,061 9,270, ,768 30,835,400 2,715,469 44,432, ,046,266 9,756, ,285 33,085,830 2,814,471 47,418, ,089,965 10,638, ,799 34,673,718 3,103,325 50,183, ,122,981 10,706, ,314 37,204,421 3,232,129 53,156, ,148,551 11,442, ,317 38,758,869 3,178,283 55,523, ,168,237 11,280, ,192 40,862,467 3,151,311 57,382, ,927,163 11,734,782 1,131,159 45,538,786 3,552,116 64,884, ,362,337 11,692,107 1,253,249 49,641,718 3,173,887 68,123, ,855,438 12,629,357 1,415,164 55,067,293 3,303,065 74,270, None 13,397,336 1,724,859 59,892,482 3,258,763 78,273, None 14,044,345 1,861,143 64,595,494 3,317,388 83,818, None 15,071,008 2,147,068 68,297,268 3,277,412 88,792, None 15,788,644 2,032,623 72,787,731 3,141,527 93,750, None 19,338,778 2,510,767 81,817,966 3,270, ,938, None 24,091,368 3,441,977 99,969,410 3,580, ,082, None 28,578,062 4,208, ,694,563 4,199, ,680, None 31,142,489 5,932, ,919,850 4,202, ,196, None 36,504,254 9,101, ,859,368 4,286, ,750, None 43,193,181 10,544, ,363,624 4,683, ,785, None 52,070,694 11,159, ,012,808 5,172, ,415, None 74,155,321 16,290, ,100,366 5,474, ,020, None 86,927,788 29,043, ,913,443 5,947, ,832, None 100,771,128 33,984, ,729,274 7,098, ,582, None 98,489,102 29,182, ,208,573 7,779, ,659, None 99,014,833 26,029, ,913,694 7,781, ,740,057

78 Wyoming Ad Valorem Taxes Levied State County Special District School Municipal Year Taxes Taxes Taxes Taxes Taxes Total Taxes 1986 None 90,475,805 26,918, ,019,128 7,314, ,727, None 69,150,015 21,700, ,750,651 7,105, ,706, None 69,347,458 21,379, ,969,575 7,000, ,696, None 67,172,304 21,957, ,195,376 6,665, ,990, None 70,515,290 23,784, ,307,983 6,406, ,013, None 74,859,655 25,129, ,879,835 6,080, ,949, None 71,104,002 24,251, ,839,399 6,538, ,733, None 72,301,589 25,872, ,906,471 6,543, ,623, None 73,153,872 27,243, ,056,864 7,190, ,644, None 72,148,611 28,305, ,800,863 7,752, ,007, None 74,296,778 30,137, ,317,088 8,258, ,010, None 82,396,282 32,582, ,112,032 8,962, ,052, None 85,770,335 34,341, ,020,323 9,419, ,551, None 81,070,433 32,700, ,502,782 9,642, ,916, None 91,245,828 35,821, ,165,577 10,189, ,421, None 121,296,576 44,955, ,723,972 10,958, ,934, None 128,367,852 46,910, ,788,327 11,386, ,452, None 119,082,631 46,860, ,819,233 12,204, ,967, None 158,215,719 58,903, ,943,176 13,110, ,173, None 190,355,489 69,518, ,575,327 14,493,894 1,044,942, None 245,426,871 89,250, ,132,486 16,191,853 1,331,002, None 255,109,317 95,130,951 1,007,898,085 18,786,210 1,376,924, None 257,315, ,199,271 1,025,256,292 21,362,225 1,408,133, None 339,582, ,631,016 1,357,680,471 22,550,689 1,851,444, None 246,098, ,394, ,609,943 22,383,177 1,362,485, None 282,071, ,090,503 1,131,179,096 22,432,613 1,545,773, None 292,611, ,860,848 1,174,767,844 22,802,437 1,606,042,647

79 Miscellaneous Tax Information for the Year 2012 Total State Assessed Valuation 25,242,644,578 Total Taxes Levied Collectible 1,606,042,647 Average Tax Levy for All Purposes, in Mills (Not including Municipal Levies) Average Tax Levy for Municipalities, in Mills (All Purposes) State Tax Levy, in Mills (General Fund) None Foundation Program Fund Levy, in Mills County Tax Levy, in Mills (Average) Special District Tax Levy, in Mills (Average) School Tax Levy, in Mills (Average) Municipal Tax Levy, in Mills (Average) Proportion of State Taxes to Total Taxes 0.000% Proportion of County Taxes to Total Taxes % Proportion of Special District Taxes to Total Taxes 7.214% Proportion of School District Taxes to Total Taxes % Proportion of Municipal Taxes to Total Taxes 1.420% TOTAL % Taxes Under State Control (General Fund) 0.000% Taxes Under Local Control % Foundation Program Fund % TOTAL %

80 Proportion of. Taxable Valuation Contributed by Each County for the Year All Taxes Contributed by Each County for the Year Taxable Valuation of Various Classes of Property for the Tax Year Campbell % 1 Campbell % 1 Natural Gas Production % 2 Sublette % 2 Sublette % 2 Coal Production % 3 Sweetwater % 3 Sweetwater % 3 Residental Lands and Improvements % 4 Natrona 4.952% 4 Natrona 5.455% 4 Oil Production % 5 Teton 4.481% 5 Fremont 4.650% 5 Industrial and Manufacturing Property 8.121% 6 Johnson 4.339% 6 Laramie 4.354% 6 Commercial Lands and Improvements 3.625% 7 Fremont 4.027% 7 Johnson 4.338% 7 Electric/Gas Distribution 1.912% 8 Laramie 3.992% 8 Teton 4.136% 8 Trona Production 1.709% 9 Converse 3.974% 9 Park 3.970% 9 Railroads 1.543% 10 Lincoln 3.610% 10 Converse 3.751% 10 Agricultural Lands 0.974% 11 Park 3.561% 11 Carbon 3.606% 11 Commercial Personal Property 0.918% 12 Carbon 3.476% 12 Lincoln 3.564% 12 Natural Gas Pipelines 0.909% 13 Uinta 2.518% 13 Uinta 2.542% 13 Electric-Cooperatives 0.575% 14 Sheridan 1.954% 14 Sheridan 2.106% 14 Liquid Pipelines 0.332% 15 Albany 1.446% 15 Albany 1.520% 15 Bentonite Production 0.298% 16 Big Horn 1.167% 16 Big Horn 1.330% 16 Residential Personal Property 0.198% 17 Hot Springs 0.984% 17 Hot Springs 0.987% 17 Uranium Production 0.170% 18 Crook 0.886% 18 Crook 0.868% 18 Sand and Gravel Production 0.102% 19 Platte 0.629% 19 Platte 0.723% 19 Cable/Satellite 0.087% 20 Weston 0.625% 20 Weston 0.688% 20 Major Telecommunications 0.077% 21 Washakie 0.588% 21 Washakie 0.662% 21 All Other Minerals 0.064% 22 Goshen 0.587% 22 Goshen 0.644% 22 Cellular/Reseller Telecommunications 0.059% 23 Niobrara 0.429% 23 Niobrara 0.467% 23 Municipal Electric 0.051% TOTAL % TOTAL % 24 Rural Telecommunications 0.038% 25 Airlines 0.027% TOTAL %

81 Veterans Exemption Valuations and Benefits Granted for the Year 2012 Real - Personal Property Motor Vehicle and Trailer* Number of Total Tax Valuation Taxes Valuation Taxes Exemptions Benefit Granted Albany 2,731, , ,095 26, , , Big Horn 1,497, , ,837 7, , Campbell 2,157, , ,048 25, , Carbon 1,297,371 88, ,399 21, , Converse 1,461,331 96, ,763 13, , Crook 1,085,936 70, ,069 7, , Fremont 4,356, , ,217, , , , Goshen 1,920, , ,417 19, , Hot Springs 830,998 56, ,183 19, , Johnson 1,612, , ,715 9, , Laramie 15,257,843 1,066, ,208, , ,397 1,312, Lincoln 1,628, , ,763 6, , Natrona 6,879, , ,456,594 73, , , Niobrara 359,201 26, ,180 3, , Park 4,115, , ,015,133 30, , , Platte 1,719, , ,970,692 22, , Sheridan 3,403, , ,165,999 64, , , Sublette 910,666 56, ,983 7, , Sweetwater 3,297, , ,228,801 36, , , Teton 923,788 53, ,776 4, , Uinta 1,916, , ,507 22, , Washakie 1,128,100 83, ,380 9, , Weston 1,039,392 75, ,603 5, , Totals 61,530,389 4,334, ,283, , ,692 5,304, * Includes POW, Disabled and Indian License Fee Exemption

82 Wyoming State Mill Levies and Taxable Valuation Year Levies Taxable Valuation Year Levies Taxable Valuation Mills 829,645, None 8,389,156, Mills 880,619, None 7,830,714, Mills 915,793, None 5,972,690, Mills 963,565, None 5,894,142, Mills 1,010,061, None 5,729,686, Mills 1,046,266, None 6,074,431, Mills 1,089,966, None 6,386,986, Mills 1,122,980, None 6,053,341, Mills 1,148,549, None 5,175,049, Mills 1,168,236, None 6,291,213, Mills 1,170,865, None 6,231,754, Mills 1,181,169, None 6,423,400, Mills 1,236,958, None 7,145,869, None 1,317,876, None 7,441,470, None 1,384,453, None 7,025,478, None 1,435,955, None 7,896,856, None 1,486,086, None 10,542,096, None 1,708,945, None 11,169,306, None 2,168,456, None 10,340,086, None 2,489,382, None 13,679,536, None 2,804,216, None 16,445,084, None 3,251,778, None 20,978,659, None 3,702,626, None 21,491,267, None 4,515,133, None 21,898,331, None 6,176,290, None 29,219,533, None 8,107,583, None 21,316,477, None 7,936,540, None 24,339,700, None 7,945,490, None 25,242,644,578

83 County Valuations and Classification 2012 Class Gross Valuation Real & Personal Property Gross Valuation Motor Vehicles as of July 1, 2012 Private Railroad Car Valuations Total Gross Valuation Albany First 365,130,140 85,095,337 2,808, ,034,472 Big Horn First 294,606,744 38,063,325 1,015, ,685,540 Campbell First 5,839,065,491 22,189,339 3,731,417 5,864,986,247 Carbon First 877,327,227 55,904 2,408, ,791,467 Converse First 1,003,112,636 1,954,219 4,289,276 1,009,356,131 Crook First 223,729,647 52,317, , ,503,978 Fremont First 1,016,556, ,083, ,483 1,166,301,468 Goshen First 148,278,050 41,452,467 2,550, ,280,842 Hot Springs First 248,274,680 20,016, , ,697,653 Johnson First 1,095,175,553 45,656,139-1,140,831,692 Laramie First 1,007,641, ,934,357 4,282,038 1,289,857,950 Lincoln First 911,249,151 64,889,773 1,472, ,611,171 Natrona First 1,250,008, ,656,834 1,136,434 1,540,801,315 Niobrara First 108,226,755 12,048,728 1,285, ,560,688 Park First 898,934, ,405, ,533 1,009,978,466 Platte First 158,667,150 38,389,812 1,582, ,639,245 Sheridan First 493,252, ,871,158 1,414, ,538,512 Sublette First 4,377,147,506 57,132,030-4,434,279,536 Sweetwater First 2,853,198, ,144 4,692,415 2,858,280,240 Teton First 1,130,998, ,957,582-1,233,955,965 Uinta First 635,734,946 76,662,466 2,077, ,474,445 Washakie First 148,444,486 34,176, , ,993,707 Weston First 157,884,822 28,740,232 1,569, ,194,357 Totals 25,242,644,578 1,653,138,512 38,851,997 26,934,635,087

84 Department Assessed Valuations Top 25 Non-Mineral Taxpayers 2012 Company Name Industry Type 2012 Value PacifiCorp Electric - IOU 231,228,288 Union Pacific Railroad Company Railroad 227,982,488 Burlington Northern Santa Fe Railway Railroad 161,039,275 Basin Electric Power Cooperative Electric - REA 65,924,713 Top of The World Wind Energy Electric - Wind 47,690,857 Wyoming Interstate Company. Ltd. Natural Gas Pipeline 40,568,906 Ruby Pipeline Company Natural Gas Pipeline 33,493,889 Overthrust Pipeline Company Natural Gas Pipeline 32,923,350 Cheyenne Light, Fuel and Power Company Electric - IOU 28,655,334 Rockies Express Pipeline, LLC Natural Gas Pipeline 28,494,482 Black Hills Power, Inc. Electric - IOU 24,548,288 Three Buttes Wind Power, LLC Electric - Wind 24,299,661 Idaho Power Company Electric - IOU 24,246,490 Kern River Gas Transmission Natural Gas Pipeline 22,918,003 Tri-State Generation & Transmission, Inc. Electric - REA 20,382,148 Bison Pipeline. LLC Natural Gas Pipeline 19,187,478 Powder River Energy Corporation Electric - REA 14,045,228 Colorado Interstate Gas Company Natural Gas Pipeline 13,495,248 Rocky Mountain Pipeline Systems, LLC Liquid Pipeline 13,400,139 NextEra Energy Resources, Wyo., LLC Electric - Wind 13,229,983 Questar Pipeline Company Natural Gas Pipeline 13,155,327 Mountain Wind Power 2, LLC Electric - Wind 12,887,142 Qwest Corporation Telecommunications 12,811,656 Bresnan Communications Cable/Satellite 12,246,125 Express Pipeline Partnership Liquid Pipeline 11,528,884

85 Expenditure of Property Tax Dollars 2012 CITY School 68.07% County 21.79% Municipal 10.14% State 0.00% % COUNTY School 74.20% County 18.48% Special District 7.32% State 0.00% % Beneficiaries of Property Tax Collections 2012 School 54.29% County 18.22% Foundation Program 18.86% Special Districts 7.21% Municipalities 1.42% State 0.00% %

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