§ 21-20-110 — Additional special school district tax; election; limitations; special community college district levy

Wyoming § 21-20-110

• Jurisdiction: Wyoming
• Title 21: Education
• Ch. 20: COOPERATIVE EDUCATIONAL SERVICES
• Art. 1: IN GENERAL

Text

(a) The school districts comprising any board of
cooperative educational services established under this act and
providing post secondary education services may impose an
additional special school district levy not to exceed two (2)
mills on the assessed value of the member districts. Any
additional levy imposed under this section is in addition to any
tax levied under W.S. 21-20-109.
(b) Except as provided by subsection (h) of this section,
no additional tax shall be levied under this section until a
proposition to impose the levy is submitted to a vote of the
qualified electors of the member school districts comprising the
board and a majority of all votes cast within the member
districts vote in favor of imposing the additional tax levy. The
proposition to impose the additional levy shall be submitted at
an election held on a date authorized under W.S. 22-21-103. The
board shall publish notice of the election within a newspaper of
general circulation in the affected districts and the election
shall be conducted in accordance with the procedures provided by
W.S. 22-22-301 through 22-22-304. Each member school district
shall pay all costs incident to the election within its district
or if a concurrent election, an equally proportioned share of
the costs as determined by the county clerk.
(c) At the election, the ballot shall contain the words
"for the .... mill (not to exceed two (2) mills) additional
special school district tax for maintenance of post secondary
education services offered by the .... Board of Cooperative
Educational Services" and "against the .... mill (not to exceed
two (2) mills) additional special school district tax for
maintenance of post secondary education services offered by the
.... Board of Cooperative Educational Services".
(d) Each county clerk of the counties involved shall
immediately give notice of the election results to the county
commissioners and if the proposition is authorized by the
electors of all participating school districts, each involved
county commission shall levy the additional special school
district tax in the manner provided by law.
(e) If the additional tax levy is approved, the
proposition of continuing the additional special school district
levy shall be submitted by the board at each second general
election following approval of the proposition until the
proposition for continuing the additional levy is defeated. The
ballot shall contain the words "for continuing the .... mill
(not to exceed two (2) mills) additional special school district
tax for maintenance of post secondary education services offered
by the .... Board of Cooperative Educational Services" and
"against continuing the .... mill (not to exceed two (2) mills)
additional special school district tax for maintenance of post
secondary education services offered by the .... Board of
Cooperative Educational Services".
(f) If the proposition to impose or continue the increased
tax is defeated, the proposition shall not again be submitted to
electors of the member school districts for at least eleven (11)
months. If the proposition is defeated at any general election
following initial adoption of the additional tax, the 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. 21-20-109.
(g) Revenues generated from any additional special school
district levy under this section shall not be:
(i) Considered as a part of any local revenues to be
included in any community college district budget or as a part
of the operating budget of the University of Wyoming, except for
tuition and fees collected for post secondary education services
offered by and included within the budget of any community
college or the University of Wyoming. The revenues shall be
identified in the community college biennial funding report
under W.S. 21-18-205(b); or
(ii) Used for building any capital construction
project.
(h) In addition to subsection (a) of this section, the
board of trustees of any community college district
participating in an agreement under W.S. 21-20-104 may levy a
special levy of not to exceed one-half (1/2) mill on the
assessed value of the district for a period not to exceed two
(2) years. Any levy imposed under this subsection shall be used
solely for purposes of maintaining programs offered by the board
of cooperative educational services of which the district is a
participant and when combined with any levy imposed under
subsection (a) of this section, shall not exceed two (2) mills.
A determination by the board to impose the levy shall be made at
a regular or special meeting following a public hearing
announced by the board. Any tax imposed under this subsection
may be renewed by the board for an additional two (2) years
subject to public hearing requirements specified under this
subsection. Revenues collected under this subsection shall be
identified as district revenue in 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.