Wyoming Statutes

Wyo. Stat. § 15-2-201 (2026)

Fiscal year; appropriations; taxes;

✓ current as of May 2026

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certification; expenditures; contracts and expenses; exception.

     (a) The fiscal year of each town begins July 1 in each
year. Except as provided in W.S. 16-4-104(h), the governing
body, within the last quarter of each fiscal year, shall pass an
annual appropriation ordinance for the next fiscal year in which
it may appropriate an amount of money necessary to defray all
expenses and liabilities of the town. The ordinance shall
specify the objects and purposes for which the appropriations
are made and the amount appropriated for each object or purpose.
No further appropriation may be made at any other time within
the fiscal year, except as provided in W.S. 16-4-112 through
16-4-114. The total amount appropriated shall not exceed the
probable amount of revenue that will be collected during the
fiscal year.

     (b) The governing body of each incorporated town, prior to
adoption of the budget, shall determine the amount of general
taxes necessary to provide for the current expenses of the town
and determine the amount of any special tax or assessment
levies.

     (c) After the governing body has passed an ordinance
fixing the amount of taxes necessary as provided by subsection
(b) of this section, the town clerk under the supervision of the
mayor shall certify the amount of money to be collected to the
county clerk.

     (d)   Repealed by Laws 1985, ch. 152, § 4.

     (e) No contract or expenditure shall be made by the
governing body or any committee or member thereof, or any of the
officers of the town, unless an appropriation therefor has been
previously made.

     (f) The provisions of this section do not apply to towns
during the first year of their corporate existence.

Notes of Decisions

Cited in 2 cases, 1985–2013 · leading case: Bauer v. State Ex Rel. Wyoming Worker's Comp. Div., 695 P.2d 1048 (Wyo. 1985).

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Bauer v. State Ex Rel. Wyoming Worker's Comp. Div., 695 P.2d 1048 (Wyo. 1985). · cites it 2× “"The well-recognized rule is that a representation as to a matter of law will not ordinarily support an action for fraud or deceit, nor constitute an estoppel to rely upon the statute of limitations, the reason for the rule being that representations as to matters of law are…”

Sheridan Fire Fighters Local No. 276, IAFF, AFL-CIO, CLC v. City of Sheridan, Wyoming, 2013 WY 36 (Wyo. 2013). · cites it 2× “" Wyo. Stat. Ann. § 15-2-201 (a) (LexisNexis 2011).”

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