Wyoming Statutes

Wyo. Stat. § 35-2-708 (2026)

Administration of finances; assessment and levy

✓ current as of May 2026
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of taxes.

    (a)   Repealed by Laws 2017, ch. 62, § 3.

     (b) The assessor shall assess the property of each rural
health care district.

     (c) The board of county commissioners, at the time of
making the levy for county purposes shall levy a tax for that
year upon the taxable property in the district in its county for
its proportionate share based on assessed valuation of the
estimated amount of funds needed by each rural health care
district, but, except as provided in this subsection, in no case
shall the tax for the district exceed in any one (1) year the
amount of two (2) mills on each dollar of assessed valuation of
the property. Up to an additional two (2) mills may be imposed
on each dollar of assessed valuation of the property if approved
by the board of trustees and if approved by the electors as
provided in subsection (d) of this section.

     (d) If the board of trustees votes to increase the mill
levy beyond two (2) mills as authorized by subsection (c) of
this section, the board of county commissioners shall call an
election within the district upon the question of whether the
mill levy should be increased beyond two (2) mills. The
election shall be called, conducted and canvassed as provided
for bond elections by the Political Subdivision Bond Election
Law, W.S. 22-21-101 through 22-21-112, on the first date
authorized under W.S. 22-21-103 which is not less than sixty
(60) days after the trustees vote to increase the mill levy
beyond two (2) mills. In no event shall the tax in a district
exceed in any one (1) year the amount of four (4) mills on each
dollar of assessed valuation of property. The increase in mill
levy is effective only if the question is approved by a majority
of those voting thereon within the rural health care district.
The cost of any special election under this subsection shall be
borne by the board of trustees.

     (e) If the proposition to authorize an additional mill
levy is approved, the tax shall remain in effect until a
petition to discontinue the tax, signed by not less than ten
percent (10%) of the voters of the district, is received by the
board of county commissioners, and the proposal to discontinue
the tax is approved by the voters. The proposal to discontinue
the tax shall be submitted to the voters of the district at the
expense of the county at the next general election. If the
proposition to impose or continue the tax is defeated, the
proposition shall not again be submitted to the electors for at
least twenty-three (23) months.