Wyo. Stat. § 41-10-119 (2026)

revenue for purpose of creating a reserve fund.

Whenever any indebtedness has been incurred by a district, it
shall be lawful for the board to levy taxes and collect revenue
for the purpose of creating a reserve fund in such amount as the
board may determine, which may be used to meet the obligations
of the district, for maintenance and operating charges and
depreciation, and provide extension of and betterments to the
improvements of the district.