§ 18-12-119 — Duty of county officials to levy and collect taxes

Wyoming § 18-12-119

• Jurisdiction: Wyoming
• Title 18: Counties
• Ch. 12: IMPROVEMENT AND SERVICE DISTRICTS

Text

(a) The body having authority to levy taxes or make
assessments within each county shall levy the taxes or
assessments authorized herein and all officials charged with the
duty of assessing property and collecting taxes shall assess
property and collect proceeds at the time and in the form and
manner with like interest and penalties as property is assessed
and other taxes are collected, and when collected they shall pay
the same to the district ordering the assessment or levy and
collection. The payment of the collections shall be made monthly
to the treasurer of the district and paid into its depository to
the credit of the district. All taxes levied under this act,
together with interest thereon and penalties for default in
payment thereof, and all costs of collecting the same,
constitute, until paid, a perpetual lien on and against the
property taxed, and such lien shall be administered as and on a
parity with the tax lien of other general taxes.
(b) For any district established to provide emergency
medical services, at the time of making the levy for county
purposes, the county 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 district providing emergency
medical services as provided in this subsection. If the district
was formed under W.S. 18-12-105(a) and is providing emergency
medical services under W.S. 18-12-112(a)(xxii), the tax for the
district shall not exceed in any one (1) year the amount of two
(2) mills on each dollar of assessed valuation of the property
unless up to an additional two (2) mills is approved by the
board of directors and approved by the electors as provided in
subsection (c) of this section. If the district was formed under
W.S. 18-12-105(b) as a district to provide emergency medical
services, the tax for the district shall not exceed four (4)
mills if the mills are approved by the board of directors and
approved by the electors as provided in subsection (c) of this
section.
(c) If the board of directors votes to impose mills that
require approval by the electors under subsection (b) 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 imposed. 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 board of
directors votes to impose any mill levy that requires the
approval of the electors under subsection (b) of this section.
In no event shall the tax in a district providing emergency
medical services exceed in any one (1) year the amount of four
(4) mills on each dollar of assessed valuation of property. The
mill levy is effective only if the question is approved by a
majority of those voting thereon within the district providing
emergency medical services. The cost of any special election
under this subsection shall be borne by the board of directors.
(d) If the proposition to authorize a 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, at which time 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 discontinue the tax is defeated, the
proposition shall not again be submitted to the electors for at
least twenty-three (23) months.
(e) The board of directors shall administer the finances
of the district providing emergency medical services in
accordance with W.S. 16-4-101 through 16-4-124.