Wyo. Stat. § 35-8-314 (2026)

of taxes.

     (a) The assessor shall at the time of making the annual
assessment of his district also assess the property of each
special cemetery district in his county and return to the county
assessor at the time of returning the assessment schedules,
separate schedules listing the property of each such district
assessed by him. The separate schedules shall be compiled by the
county assessor, footed and returned to the board of county
commissioners as provided for other assessment schedules.

     (b) 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 such district in its county
for its proportionate share based on assessed valuation of the
estimated amount of funds needed by each such district, but in
no case shall the tax for such district exceed in any one (1)
year the amount of three (3) mills on each dollar of assessed
valuation of such property. The taxes and assessments of all
special cemetery districts shall be collected by the county
collector at the same time and in the same manner as state and
county taxes are collected, provided, however, said assessment
and tax levied under provisions of this act shall not be
construed as being a part of the general county mill levy.