Wyoming Statutes

Wyo. Stat. § 21-13-301 (2026)

Distribution to school districts of money in

✓ current as of May 2026

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common school account for use of public schools.

Between January 1 and June 30 of each year, if there is any
money to the credit of the common school account within the
permanent land income fund for the use of the public schools in
the state treasury, the state treasurer shall, after making any
distributions necessary under W.S. 21-15-108(a), distribute the
income in the account to the school foundation program. The
state treasurer may make distributions to the school foundation
program under this section at such times and in such amounts as
may be advantageous for the state’s investment program and cash
management, but all income shall be credited to the school
foundation program not later than June 30 of each year.

Notes of Decisions

Cited in 2 cases, 1980–1987 · leading case: Washakie Cnty. Sch. Dist. No. One v. Herschler, 606 P.2d 310 (Wyo. 1980).

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Washakie Cnty. Sch. Dist. No. One v. Herschler, 606 P.2d 310 (Wyo. 1980). · cites it 3× “1977, except the Land Income Fund which, by § 21-13-301, W.S.1977, must be distributed among the counties according to the number of pupils in each, as determined by •statutory direction.”

Simons v. Laramie Cnty. Sch. Dist. No. One, 741 P.2d 1116 (Wyo. 1987). · cites it 4× “1 that the previous assessment of lands and lots was below the State Board's requirement and an adjustment was therefore required pursuant to W.S. § 21-13-301(c), and stating `this adjustment affects the assessed valuation for your district and will be reflected when the…”

— Wyo. Stat. § 21-13-301(c) — 1 case

Simons v. Laramie Cnty. Sch. Dist. No. One, 741 P.2d 1116 (Wyo. 1987). “1 that the previous assessment of lands and lots was below the State Board's requirement and an adjustment was therefore required pursuant to W.S. § 21-13-301(c), and stating `this adjustment affects the assessed valuation for your district and will be reflected when the…”

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