§ 21-13-201 — Levy, collection and distribution of 6 mill school tax

(a) Pursuant to article XV, section 17 of the constitution
of the state of Wyoming, there shall be levied each year, by the
county commissioners in each county in the state, a tax of six
(6) mills on the dollar of assessed valuation of the property
within the county for the support and maintenance of the public
schools. This tax shall be collected by the county treasurer.
(b) On or before September 1 of each year, the state
department of education shall notify the treasurer of each
county of the percentage proportion to be allocated from the
countywide six (6) mill school levy to each school district in
his respective county. The computation of the distribution of
the countywide six (6) mill levy shall be made by the department
of education on the basis of the average daily membership (ADM)
for the previous year. This number, for each district, shall be
converted into a percentage of the total average daily
membership (ADM) for all school districts within the county.
The county treasurer shall distribute the revenue arising from
the countywide six (6) mill levy among the school districts of
the county according to the percentage computed above and
pursuant to W.S. 21-13-207.