§ 35-2-414 — Administration of finances; assessment and levy of tax

(a) The board of trustees of special hospital districts
shall administer the finances of such districts according to the
provisions of the Uniform Municipal Fiscal Procedures Act. The
assessor shall at the time of making the annual assessment of
his district also assess the property of each special hospital
district in his county and return to the county assessor at the
time of returning the assessment schedules, separate schedules
listing the property of each such district assessed by him. Said
separate schedules shall be compiled by the county assessor,
footed and returned to the board of county commissioners as
provided for other assessment schedules.
(b) The board of county commissioners, at the time of
making the levy for county purposes shall levy a tax for that
year upon the taxable property in such district in its county
for its proportionate share based on assessed valuation of the
estimated amount of funds needed by each such district, but in
no case shall the tax for such district exceed in any one (1)
year the amount of three (3) mills for operation on each dollar
of assessed valuation of such property except as provided by
subsection (c) of this section. There shall be no limit on the
assessment for the payment of principal and interest on bonds
approved by the board of county commissioners and approved by
the electors of the district as provided in W.S. 35-2-415. The
taxes and assessments of all special hospital districts shall be
collected by the county collector at the same time and in the
same manner as state and county taxes are collected, provided,
however, 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.
(c) Notwithstanding subsection (b) of this section, if the
board of trustees votes to increase the mill levy beyond three
(3) mills as authorized by 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
increased beyond three (3) mills. 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 trustees vote
to increase the mill levy beyond three (3) mills. In no event
shall the tax in a district exceed in any one (1) year the
amount of six (6) mills for operation and maintenance on each
dollar of assessed valuation of property. The increase in mill
levy is effective only if the question is approved by a majority
of those voting thereon within the hospital district. The cost
of any special election under this subsection shall be borne by
the board of trustees.
(d) If the proposition to authorize a mill levy is
approved, the same proposition or a proposition to impose a mill
levy in a different amount, not to exceed three (3) mills, shall
be submitted to the voters, until defeated, at the second
general election following the election at which the proposition
was initially approved and at the general election held every
four (4) years thereafter. If the proposition to impose or
continue the tax is defeated, the proposition shall not again be
submitted to the electors for at least twenty-three (23) months.