W.S. § 39-13-104 — Taxation rate

(a) Authorized mill levies. There shall be annually levied
and assessed upon the taxable value of property within Wyoming
the following state taxes when applicable:
(i) Not to exceed four (4) mills as certified by the
board to be credited to the state general fund;
(ii) Not to exceed one (1) mill as certified by the
board as provided by W.S. 9-4-302;
(iii) The number of mills necessary for the payment
of the state debt and interest thereon not to exceed the
limitation prescribed by article 16, section 1, Wyoming
constitution;
(iv) Not to exceed twelve (12) mills for school
purposes as certified by the board as provided by W.S.
21-13-303.
(b) There shall be annually levied and assessed upon the
taxable value of property within each Wyoming county the
following county taxes when applicable:
(i) Not to exceed twelve (12) mills as determined by
the board of county commissioners which shall include mill
levies, if any, for the following purposes:
(A) The number of mills to be dedicated to the
operation of a county hospital;
(B) The number of mills to be dedicated to the
operators of a county library;
(C) The number of mills to be dedicated to the
operation of a county fair;
(D) The number of mills to be dedicated to the
operation of a county museum;
(E) The number of mills to be dedicated to the
support of public assistance and social services;
(F) The number of mills to be dedicated to the
operation of an airport;
(G) The number of mills to be dedicated for
civil defense;
(H) The number of mills to be dedicated for a
county building fund as provided by W.S. 18-4-201;
(J) The number of mills to be dedicated to road
and bridge purposes;
(K) The number of mills to be dedicated for
recreation purposes as provided by W.S. 18-9-201;
(M) The number of mills to be dedicated for
public health purposes as provided by W.S. 35-1-304.
(ii) Six (6) mills for school purposes as provided by
W.S. 21-13-201;
(iii) The number of mills necessary for the payment
of the county debt and interest thereon not to exceed the
limitation prescribed by article 16, sections 3 and 5, Wyoming
constitution.
(c) There shall be annually levied and assessed upon the
taxable value of property within the limits of incorporated
cities and towns the following city and town taxes when
applicable:
(i) Not to exceed eight (8) mills which shall include
mill levies, if any, for the following purposes:
(A) Not to exceed one (1) mill for band
concerts;
(B) The number of mills to be dedicated for
police pensions;
(C) The number of mills to be dedicated for
recreation purposes as provided by W.S. 18-9-201;
(D) The number of mills to be dedicated for
public health purposes as provided by W.S. 35-1-304.
(ii) The number of mills necessary for the payment of
the city or town debt including interest thereon not to exceed
the limitation prescribed by article 16, section 5, Wyoming
constitution.
(d) There shall be annually levied and assessed upon the
taxable value of property within the limits of Wyoming school
districts the following school taxes when applicable:
(i) Not to exceed the number of mills provided by
W.S. 21-13-102;
(ii) Not to exceed two and one-half (2 1/2) mills for
vocational and adult education as provided by W.S. 21-12-103;
(iii) Not to exceed one (1) mill for recreation
purposes as provided by W.S. 18-9-201;
(iv) The number of mills necessary for the payment of
the school district debt plus interest thereon not to exceed the
limitation prescribed by article 16, section 5, Wyoming
constitution;
(v) The number of mills necessary for a school
building fund as provided by W.S. 21-13-501 through 21-13-503.
(e) There shall be annually levied and assessed upon the
taxable value of property within the limits of the following
special districts the following special district taxes when
applicable:
(i) Not to exceed ten (10) mills by a community
college district as provided by W.S. 21-18-304(a)(vii) and
21-18-311(f) plus the number of mills necessary for the payment
of the community college district debt plus interest thereon not
to exceed the limitations prescribed by W.S. 21-18-314(a);
(ii) Not to exceed six (6) mills by a hospital
district as provided by W.S. 35-2-414(b), (c) and (d) plus the
number of mills necessary for the payment of the district debt
plus interest thereon not to exceed the limitations prescribed
by W.S. 35-2-415;
(iii) Not to exceed three (3) mills by a special
cemetery district as provided by W.S. 35-8-314 plus the number
of mills necessary for the payment of the district debt plus
interest thereon not to exceed the limitations prescribed by
W.S. 35-8-316;
(iv) Not to exceed three (3) mills by a fire
protection district as provided by W.S. 35-9-203(b) plus the
number of mills necessary for the payment of the district debt
plus interest thereon not to exceed the limitations prescribed
by W.S. 35-9-204;
(v) Not to exceed one (1) mill by a sanitary and
improvement district as provided by W.S. 35-3-109 plus the
number of mills necessary for the payment of the district debt
plus interest thereon not to exceed the limitations prescribed
by W.S. 35-3-115;
(vi) Not to exceed one (1) mill by a special museum
district as provided by W.S. 18-10-213(b) plus the number of
mills necessary for the payment of the district debt plus
interest thereon not to exceed the limitations prescribed by
W.S. 18-10-214;
(vii) Not to exceed three (3) mills by a solid waste
disposal district as provided by W.S. 18-11-103(a);
(viii) Not to exceed one (1) mill for a county weed
and pest control district as provided by W.S. 11-5-111 and not
to exceed an additional one (1) mill as provided by W.S.
11-5-303;
(ix) Not to exceed eight (8) mills by a water and
sewer district as provided by W.S. 41-10-114 plus the number of
mills necessary for the payment of the district debt plus
interest thereon not to exceed the limitations prescribed by
W.S. 41-10-127 plus the number of mills to create a reserve fund
as authorized by W.S. 41-10-119;
(x) Not to exceed one (1) mill by a water conservancy
district as provided by W.S. 41-3-771 and 41-3-775;
(xi) Not to exceed four (4) mills by a rural health
care district as provided by W.S. 35-2-708(c);
(xii) Not to exceed one (1) mill by a soil and water
conservation district as provided by W.S. 11-16-133 and
11-16-134;
(xiii) Not to exceed two (2) mills by a senior
citizen service district as provided by W.S. 18-15-110;
(xiv) Not to exceed two (2) mills by a senior health
care district as provided by W.S. 35-2-1203.
(f) There shall be annually levied and assessed upon the
taxable value of the property indicated within the limits of the
political subdivision, governmental entity or special district
indicated, the following taxes when applicable:
(i) Not to exceed twelve (12) mills by a flood
control district upon real property as provided by W.S.
41-3-803;
(ii) Not to exceed one (1) mill as determined by a
board of county commissioners upon all property within the
county excluding property lying within an incorporated city or
town or rural fire district under W.S. 18-3-509;
(iii) Any special assessment as provided by law.
(g) Rail car companies. The department shall each year
make a levy equal to the statewide average county, school
district and state levy for the year immediately preceding
against the values assessed for each of the counties through
which the rail cars may have been operated. When the tax due is
determined the department shall send to each owner a statement
of the amount of the assessment, the rate of levy and the amount
of tax due, which shall be paid to the department of revenue.
When all these taxes have been collected the state treasurer
shall pay to the respective county treasurers the amount due
their counties.
(h) The following shall apply to property tax for
community colleges:
(i) Except as provided in paragraph (ii) of this
subsection, effective for calendar year 1990 and thereafter a
tax of four (4) mills shall be levied on the assessed value of
each county in this state in which there is located a community
college as defined by W.S. 21-18-102(a) and operated by a
community college district established under W.S. 21-18-301
through 21-18-317. The tax shall be assessed, levied and
collected at the same time and in the same manner as other
property taxes. Proceeds from the tax shall be paid to the
community college in the county in which the taxes are collected
and shall be used for the regular support and operation of the
college;
(ii) The tax imposed under paragraph (i) of this
subsection shall be reduced by the amount of tax levied against
the same property during the same tax year pursuant to W.S.
21-18-304(a)(vii). The tax under paragraph (i) of this
subsection shall not be imposed if the qualified voters of the
area of the county in which the tax under W.S. 21-18-304(a)(vii)
is not imposed vote to reject imposition of the tax under
paragraph (i) of this subsection before January 1, 1990. The
election shall be held in accordance with procedures provided by
W.S. 22-21-104 through 22-21-110 upon petition signed by at
least ten percent (10%) of the qualified electors residing in
that area of the county in which a tax under W.S.
21-18-304(a)(vii) is not imposed. The petition shall be
submitted to the board of county commissioners which shall pay
all costs incident to the election. The number of electors
required for a petition shall be determined by the number of
votes cast in that area in the last general election. The tax
under paragraph (i) of this subsection shall be imposed if no
election is held under this paragraph or if the voters vote to
not reject imposition of the tax. The ballot in an election
under this paragraph shall state the question substantially in
the following form:
"Shall a tax for .... community college of four (4) mills
be levied on the assessed value of property in the area of ....
county in which a property tax under W.S. 21-18-304(a)(vii) for
a community college is not currently imposed?"
Yes  No 
(j) On or before August 1 of each year, the state auditor
shall certify to the board the amount of all appropriations made
by the legislature of the state of Wyoming and the interest on
the public debt for which a levy must be made.
(k) The following shall apply to the certification of tax
levies:
(i) All governmental entities in Wyoming having the
power to levy or require the levy of ad valorem taxes shall
annually notify the board of county commissioners of the county
or counties in which the entity is located, of the amount of tax
to be collected against the taxable property of the district, as
follows:
(A) On or before the fourth Monday in May by
incorporated cities and towns under four thousand (4,000)
inhabitants;
(B) On or before July 31 by all governmental
entities subject to the Uniform Municipal Fiscal Procedures Act
and all special purpose districts having the authority under
general laws to levy taxes or impose assessments;
(C) On or before the first Monday in August by
the board for state purposes as provided by W.S. 9-4-302,
21-13-303 and this act.
(ii) Tax levies for all governmental entities as
certified by the board of county commissioners except as
otherwise provided by law following notification pursuant to
paragraph (a)(i) of this subsection shall be collected by the
county treasurer;
(iii) No levy certified by the board of county
commissioners shall exceed the statutory or constitutional
limitation for the governmental entity for which the levy is
made and the county treasurer shall not collect any levy in
excess of those limitations;
(iv) Each special district shall demonstrate to the
county commissioners that a combination of documents, in
accordance with the department's rules adopted pursuant to W.S.
39-11-102(c)(xxiv) governing tax districts, which includes a
legal description or map have been filed with the department,
the county clerk and the county assessor that accurately reflect
the property within the district, as follows:
(A) Annually, the department and the county
assessor shall issue a notice of compliance to each special
district that has filed a combination of documents, in
accordance with the department's rules adopted pursuant to W.S.
39-11-102(c)(xxiv) governing tax districts, which includes a
legal description or map accurately showing the geographical
boundaries of the district to date;
(B) Starting January 1, 2006, the board of
county commissioners shall not certify tax levies for any
special district without a notice of compliance.
(m) The following shall apply to the limitations on
taxation by new or reorganized taxing entities:
(i) A governmental entity authorized to levy general
property taxes which is formed or organized or which expands its
geographical boundaries after January 1 shall not make a tax
levy upon the new jurisdictional area for that calendar year.
Neither shall the commissioners of the county where the new
jurisdiction is located levy on behalf of the taxing entity
against property in the new jurisdictional area under the same
circumstances;
(ii) Taxable property located within an area
subjected to a reorganization between like taxing entities is
subject to taxation by the entity with controlling jurisdiction
on January 1.