§ 39-13-111 — Distribution

Wyoming § 39-13-111

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 13: AD VALOREM TAXATION

Text

(a) The following shall apply to the distribution of tax
collections:
(i) The county treasurer shall keep accurate records
of taxes collected for each governmental entity for which a tax
levy is made pursuant to W.S. 39-13-104(k) and shall pay the
taxes collected to the treasurer of each governmental unit or
settle accounts with the county commissioners as hereafter
provided. Prior to any payment, the county may deduct and credit
to the county treasury any extraordinary costs including out of
county court costs and associated attorney fees, as certified by
the board of county commissioners, that the county incurred in
order to collect any portion of the tax:
(A) On the first day of each month in the case
of cities, towns, irrigation districts, drainage districts,
county libraries and the state and statewide levies. One-half
percent (.5%) shall be deducted from payments to cities and
towns and credited to the county treasury as reimbursement for
county expenses in collecting taxes for the city or town;
(B) On November 25, May 25 and when the board of
county commissioners requires, settle county accounts with the
board of county commissioners;
(C) To school districts as provided by W.S.
21-13-207;
(D) On the second Monday of each month including
all interest received in the case of community colleges;
(E) On November 10, January 10 and May 10 for
all other governmental entities.
(ii) Upon sale of property for the nonpayment of
taxes, the proceeds thereof shall be distributed as follows:
(A) The portion attributable to school district
levies is payable to the proper school district;
(B) The portion attributable to a levy by a city
or town is payable to the proper city or town;
(C) The balance is payable to the county general
fund.
(iii) The county treasurer shall credit all taxes
collected from rail car companies to a separate account and
after the regular state, county and school district levies are
made, distribute them in the same manner property taxes are
distributed. To determine the entitlement to the state, county
and school districts the county treasurer shall apportion the
taxes to the various school districts through which the rail
cars may have operated on the ratio that main track mileage in
each school district bears to the total main track mileage
within the county.
(b) If taxes are paid under protest to the extent of and
due to an appeal pending before the board or any court of
competent jurisdiction, the county treasurer shall deposit that
protested amount under appeal in an interest bearing escrow
account and withhold distribution until a final decision on the
appeal has been rendered. To the extent the taxpayer prevails in
the appeal, the county treasurer shall refund that amount under
appeal, plus interest earned thereon, to the taxpayer within
thirty (30) days from the day the final decision is rendered. If
the taxpayer pays to the county an amount in excess of the
protested amount under appeal, the excess shall be distributed
as provided by law.
(c) If a county is unable to collect some or all of the
tax due because of nonpayment by a taxpayer, through bankruptcy
or otherwise, the county shall not be liable to any other
governmental entity for any amount of the tax that is not
collected from the taxpayer.
(d) Taxes collected pursuant to W.S. 39-13-113 shall be
distributed by the county treasurer on or before the tenth day
of the month following the month of receipt, except as otherwise
provided in this subsection. Taxes collected following final
reconciliation of the taxes under W.S. 39-13-113(b) shall be
distributed by the county treasurer on or before the tenth day
of the month following the month of collection. The county
treasurer shall not distribute taxes collected under W.S. 39-13-
113 to governmental entities that do not levy or are not
authorized to levy taxes under W.S. 39-13-104(k) for the
applicable tax year, and any taxes collected on behalf of a
governmental entity that are not authorized or imposed under
W.S. 39-13-104(k) shall be held by the county treasurer pending
the final reconciliation of the taxes under W.S. 39-13-113(b)
for distribution in accordance with this section.