The bill establishes the framework for the creation and operation of early childhood development special districts in Wyoming. It outlines the definitions, formation process, and powers of these districts, which are designed to provide early childhood development services to children from birth to eight years old. The bill specifies that a district can be formed within county boundaries upon approval from the board of county commissioners or through a petition signed by a sufficient number of qualified electors. The districts will be governed by a board of trustees elected by the residents, and they will have the authority to impose a tax levy not exceeding two mills on taxable property within the district to fund their services.

Additionally, the bill amends existing tax law to include a provision for the early childhood development special districts, allowing them to levy a tax of up to two mills as specified in the new section W.S. 18-17-110. The revenues generated from this tax will be allocated solely for early childhood development services and related expenses, with strict guidelines on how these funds can be used. The act is set to take effect on July 1, 2023.

Statutes affected:
Introduced: 39-13-104