Wyo. Stat. § 35-9-203 (2026)

generally; administration of finances; assessment and levy of
taxes.
     (a) The board of directors of any fire protection district
is hereby authorized to enact such ordinances as may be
necessary to establish and operate a fire protection district
and shall file them with the county clerk for each county in
which the district is located. The board of directors of fire
protection districts shall administer the finances of such
districts according to the provisions of the Wyoming Uniform
Municipal Fiscal Procedure Act, except that an annual audit in
accordance with W.S. 16-4-121 is not required. Each fire
protection district shall comply with the provisions of W.S. 9-
1-507(a)(iii). The assessor shall, at the time of making the
annual assessment of his county, also assess the property of
each fire protection 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 fire
protection 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 the
year upon the taxable property in such district in its county
for its proportionate share based on assessed valuation of the
estimated amounts of funds needed by each district. In no case
shall the tax for each district exceed in any one (1) year the
amount of three (3) mills for operation on each dollar of
assessed valuation of such property. There shall be no limit on
the assessment for payment of principal and interest on bonds
approved by the board of and the electors of the districts as
provided in W.S. 35-9-204. The taxes and assessments of all fire
protection districts shall be collected by the county collector
at the same time and in the same manner as state and county
taxes are collected. The assessment and tax levied under the
provisions of W.S. 35-9-201 through 35-9-209 shall not be
construed as being a part of the general county mill levy.

     (c) A fire protection district formed pursuant to this act
may, as a condition for a position with the district, require
applicants to submit to fingerprinting in order to obtain state
and national criminal history record information.