§ 37-13-105 — Basis of assessments

(a) Whenever any improvement authorized to be made by any
governing body by the terms of this chapter is ordered, the
governing body shall apportion the cost and expenses thereof as
in their judgment is fair and equitable in consideration of the
benefits accruing to the lots and land included within the
improvement district. Each lot or parcel of land shall be
separately assessed for the cost and expenses in proportion to
the number of square feet of such lot or parcel compared to the
total number of square feet included in the improvement
district, or assessed upon a frontage, zone or other equitable
basis in accordance with the benefits accruing to the property
by the improvements, as the same may be determined by the
governing body. The entire cost of the improvement shall be
assessed against the benefited property. If money for paying
part of the costs is available from any other source, in which
[that] event the money so available may be applied to reduce the
assessment.
(b) The cost and expenses to be assessed shall include:
(i) The conversion costs as determined by W.S.
37-13-129 or as estimated by the public utility, whichever is
less;
(ii) Engineering services;
(iii) Clerical services;
(iv) Advertising expenses;
(v) Costs of inspection;
(vi) Costs of collecting assessments;
(vii) Interest upon bonds if issued;
(viii) Costs for legal services for preparing
proceedings and advising in regard thereto; and
(ix) For any other necessary or reasonable expense
related to the intent of this act and determined by the
governing body to be appropriate for the favorable execution of
the improvement district.
(c) Fee lands of public entities, such as the federal
government, state of Wyoming, or any county, city or town, shall
not be subject to assessment for the payment of any of the cost
or expense of the improvement unless the public entity owning
lands within the boundaries of the improvement district files
its consent in writing with the governing body before the
governing body adopts a resolution declaring its intent to
create a local improvement district.