§ 21-18-311 — Election for increase of tax mill levy; additional levy in excess of four mills; distribution of additional levy revenues

(a) In any community college district in which the
qualified electors have previously approved the levy of a tax of
less than four (4) mills for the operation of a community
college, the community college district board may submit to the
electors of the community college district the question of
increasing the existing tax levy of the district to not to
exceed four (4) mills on the dollar of assessed valuation.
(b) Whenever a community college district board resolves
to submit the question of increasing the existing tax levy to
the electors of the district, the board shall give notice.
(c) An election for increasing the tax levy shall be held
on a date authorized under W.S. 22-21-103 and otherwise
conducted in all respects the same as a board election.
(d) The ballot in the election shall be in substantially
the following form:
"Shall the existing mill levy of .... mills of the ....
Community College District be increased to not exceed four (4)
mills?"

Four (4) Mills Yes

Four (4) Mills No
(e) The county clerk shall immediately give notice of the
result of the election to the county commissioners of the county
or counties involved and if the increase has been authorized by
the electors of the district it may be assessed against the
taxable property of the community college district in the manner
provided by the law.
(f) If the qualified electors of any community college
district have previously approved a tax levy of four (4) mills
for the regular support and operation of a community college,
the community college district board may submit to the electors
of the district a proposition calling for an additional levy of
not to exceed five (5) mills on the assessed value of the
district for community college purposes. For elections held
pursuant to this subsection on or after April 1, 2007, the
additional mills may be used for the regular support and
operation and for the capital outlay needs of a community
college as provided under subsection (h) of this section. The
proposition shall be submitted at an election held on a date
authorized under W.S. 22-21-103. Subsections (b) and (c) of this
section apply to any election held under this subsection. At the
election, the ballot shall contain the words "for the additional
.... mill levy (not to exceed five (5) mills) of the ....
Community College District" and "against the additional ....
mill levy (not to exceed five (5) mills) of the .... Community
College District". Following the election, each county clerk of
the counties involved shall immediately give notice of the
election result to the county commissioners and:
(i) If the additional levy is approved by the
district electors, each involved board of county commissioners
shall levy the additional tax and the same proposition shall be
submitted at each second general election following approval of
the additional levy until the proposition is defeated. The tax
shall be levied and collected separate from the four (4) mill
levy imposed under W.S. 21-18-304(a)(vii), and any levy imposed
under W.S. 21-18-303(b), and for elections held pursuant to this
subsection before April 1, 2007, shall be distributed in
accordance with subsection (g) of this section;
(ii) If the additional levy is defeated, the
proposition shall not again be submitted to the district
electors for at least eleven (11) months. If the proposition is
defeated at any general election following initial adoption of
the additional levy, the additional tax is repealed effective
December 31 of that calendar year in which defeated and the levy
imposed by the county commissioners for the following calendar
year shall not exceed the levy authorized under W.S.
21-18-303(b) and 21-18-304(a)(vii).
(g) The county treasurer shall distribute revenues
collected under any additional levy authorized under subsection
(f) of this section at an election held before April 1, 2007, to
the treasurer of the appropriate community college district
board of trustees, who shall deposit the revenue collections as
follows:
(i) The total amount collected in a separate account
for expenditure by the district in accordance with this
paragraph. Revenues deposited pursuant to this paragraph shall
be included within the district's estimated and reportable
revenues for purposes of the biennial funding report of the
district under W.S. 21-18-205(b) but shall be restricted only as
provided in this paragraph. Expenditure by the district of
revenues within the account shall be limited to the following:
(A) Covering unanticipated local revenue
shortfalls;
(B) Funding expenses incurred by the district
due to a significant variation in student full-time equivalency
enrollment;
(C) Emergency and preventative maintenance and
repair expenses for college physical facilities;
(D) Making payments on district outstanding
bonded indebtedness due to an inability to meet scheduled
payments; or
(E) Funding specific district program needs.
(ii) Repealed by Laws 1993, ch. 95, § 2.
(h) The county treasurer shall distribute revenues
collected under any additional levy authorized under subsection
(f) of this section at an election held on or after April 1,
2007, to the treasurer of the appropriate community college
district board of trustees in the same manner as revenues from
the levy imposed under W.S. 21-18-304(a)(vii). Revenues
distributed pursuant to this subsection shall be included within
the district's estimated and reportable revenues for purposes of
the biennial funding report of the district under W.S.
21-18-205(b) but shall not be restricted by the commission in
any manner. The revenues may be used for the regular support
and operation of a community college and subject to approval of
the commission and legislature pursuant to W.S. 21-18-205(g),
for purposes of capital outlay for district capital facility
repair, maintenance, construction and renovation needs.