Wyo. Stat. § 18-3-509 (2026)

(a) The board of county commissioners may provide fire
protection for persons and property within the boundaries of the
county, and may:

          (i) Contract to give or receive fire protection to or
from one (1) or more municipal corporations or private
organizations;

          (ii) Provide fire protection jointly with one (1) or
more municipal corporations or private organizations;

          (iii) Contribute toward the support of any fire
department in return for fire protection service;

          (iv) Contract to participate in the emergency fire
suppression account program pursuant to W.S. 36-1-401 through
36-1-404.

     (b) The board of county commissioners of any county
contracting with any municipal corporation, private organization
or fire department in return for fire protection service may
make an appropriation in its annual budget for the purchase of
fire equipment or for the maintenance and support of the fire
protection and may annually levy a tax of not more than one (1)
mill on the taxable valuation of the property in the county
except property within any incorporated city or town or rural
fire district. The levy shall be made at the same time as other
levies for county and school purposes and the proceeds from the
levy shall be kept in a special fund by the county treasurer and
used solely for the purpose of fire protection:
          (i) The administration and expenditures of the
special fund is the responsibility of the board of county
commissioners. The board of county commissioners of any county
entering into a contract with any municipal corporation or
private organization shall provide that the municipal
corporation or private organization shall reimburse the county
for the use of fire fighting equipment on such terms as the
contracting parties may agree.