§ 35-9-215 — Distribution of assets and liabilities following division

(a) The division of the assets of the fire protection
districts shall be apportioned as follows:
(i) Through a mutual agreement signed by the
president of the original fire protection district board and the
person or persons appointed to represent the detracted district
pursuant to W.S. 35-9-213(c);
(ii) If a mutual agreement cannot be reached as
provided in paragraph (i) of this subsection and the assets are
located entirely within one (1) county, the board of county
commissioners of that county may impose an equitable division of
the assets;
(iii) If a mutual agreement cannot be reached as
provided in paragraph (i) of this subsection and the assets are
located in more than one (1) county, the boards of county
commissioners of the counties where the assets are located may
negotiate a division of the assets, with each board having an
equal vote regardless of the number of commissioners on the
respective boards;
(iv) If a mutual agreement cannot be reached as
provided in paragraph (i), (ii) or (iii) of this subsection, the
district court of the county where a majority of the original
district's electors reside shall have jurisdiction to equitably
divide the district assets, with each county responsible to pay
legal fees and costs in proportion to the division of assets
between or among the counties.
(b) Any detracted area shall remain liable for any
existing warrant and bonded indebtedness of the original
district, which indebtedness shall be apportioned between the
divided areas according to their respective taxable valuations.
(c) New fire protection districts created by a division of
a fire protection district pursuant to W.S. 35-9-212 through
35-9-215 shall not be treated as a new or reorganized taxing
entity for purposes of W.S. 39-13-104(m).