2024 24LSO-0183
STATE OF WYOMING
SENATE FILE NO. SF0056
Special districts-limit on tax levy.
Sponsored by: Joint Revenue Interim Committee
A BILL
for
1 AN ACT relating to taxation; authorizing the restriction of
2 tax levies for special districts based upon accumulated
3 reserves; and providing for an effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section 1. W.S. 39-13-104(k) by creating a new
8 paragraph (v) is amended to read:
9
10 39-13-104. Taxation rate.
11
12 (k) The following shall apply to the certification of
13 tax levies:
14
15 (v) The board of county commissioners may
16 decline to certify tax levies for a special district whose
1 SF0056
 2024 STATE OF WYOMING 24LSO-0183
1 total accumulated reserves exceed three (3) times the
2 special district's current adopted budget under W.S.
3 16-12-408.
4
5 Section 2. This act is effective January 1, 2025.
6
7 (END)
2 SF0056


Statutes affected:
Introduced: 39-13-104