Wyo. Stat. » Wyo. Stat. / Title 21 - Education / Chapter 13 - SCHOOL FINANCE / Article 2 - COUNTY FINANCIAL SUPPORT
Wyoming Statutes

Wyo. Stat. § 21-13-207 (2026)

Apportionment of funds by county treasurer.

✓ current as of May 2026
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On the second Monday of each month the county treasurer shall
apportion all monies in the county treasury belonging to the
county school fund, including all interest earned thereon and
including fines and forfeitures, among the various school
districts of the county in the same percentages as provided by
W.S. 21-13-201(b) and shall immediately pay the amount to each
school district.
Notes of Decisions
Cited in 5 cases, 1980–1994 · leading case: Bd. of Cty. Com'rs v. Laramie Sch. Dist., 884 P.2d 946 (Wyo. 1994).
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Bd. of Cty. Com'rs v. Laramie Sch. Dist., 884 P.2d 946 (Wyo. 1994). · cites it 42× “Whether, under Wyo.Stat. § 21-13-207, taxes collected by the Laramie County Treasurer "belong" to the school district before the time of apportionment and distribution.”
Bd. of Cnty. Commissioners v. Laramie Cnty. Sch. Dist. No. One, 884 P.2d 946 (Wyo. 1994). · cites it 42× “Whether, under Wyo.Stat. § 21-13-207, taxes collected by the Laramie County Treasurer “belong” to the school district before the time of apportionment and distribution.”
Washakie Cnty. Sch. Dist. No. One v. Herschler, 606 P.2d 310 (Wyo. 1980). “1-223 [§ 21-13-207].” (Footnote added.) The share of the general county tax for all county purposes, as a general school tax, as provided by § 5, Art.”
Campbell Cnty. Sch. Dist. No. 1 v. Bd. of Cnty. Commissioners, 884 P.2d 960 (Wyo. 1994). · cites it 9× “We held that interest earned from taxes constituting elements of the “county school fund” and interest from taxes resulting from levies by the school district must be distributed by the county treasurer to the school district according to the mandate of Wyo.Stat. § 21-13-207…”
Platte Cnty. Sch. Dist. No. 1 v. Basin Elec. Power Coop., 638 P.2d 1276 (Wyo. 1982). · cites it 2× “39-2-401 and shall pay the *1279 taxes collected to the treasurer of each governmental unit or settle accounts with the county commissioners as hereafter provided:” Section 21-13-207, W.S.1977 read prior to the 1981 Amendment: “On the second Monday of December and the second…”
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