Wyo. Stat. § 41-3-771 (2026)

To levy and collect taxes under class A as provided in W.S. 41-
3-770, the board shall, in each year, determine the amount of
money necessary to be raised by taxation, taking into
consideration other sources of revenue of the district, and
shall fix a rate of levy which when levied upon every dollar of
assessed valuation of property within the district, and with
other revenues will raise the amount required by the district,
to supply funds for paying expenses of organization, for surveys
and plans, paying the costs of construction, operating and
maintaining the works of the district; provided, however, that
said rate shall not exceed one-half (1/2) mill on the dollar,
prior to the delivery of water from the works, and thereafter
not to exceed one (1) mill on the dollar, of assessed valuation
of the property within the district, except in the event of
accruing defaults and/or deficiencies where an additional levy
may be made as provided in W.S. 41-3-775 and except as
authorized in this section for major maintenance projects. The
board shall on or before the third Monday of July of each year,
certify to the board of county commissioners of each county
within the district or having a portion of its territory in the
district, the rate so fixed with direction that at the time and
in the manner required by law for levying of taxes for county
purposes, such board of county commissioners shall levy such tax
upon the assessed valuation of all property within the district,
in addition to such other taxes as may be levied by such board
of county commissioners, at the rate so fixed and determined;
provided, however, that said assessment and tax levied under the
provisions of this act shall not be construed as being a part of
the general county mill levy. The amount to be raised under this
section may include an amount for major maintenance projects for
any aging irrigation infrastructure project. An amount not to
exceed one (1) additional mill may be assessed for the purpose
of major maintenance projects. All amounts assessed for major
maintenance projects shall be held in a separate major
maintenance account and funds in the account may be invested
with the state treasurer in local government investment equity
pools.