This bill amends existing laws related to taxation for recreational purposes, special school taxes, and boards of cooperative educational services in Wyoming. It introduces a requirement that any proposed tax levy for recreational facilities or special school district taxes must be submitted to a vote of the qualified electors within the respective county or school district. The bill specifies that these elections must occur on the same date as the general election, and a majority of votes must be in favor for the levy to be imposed. Additionally, the term of the tax levy is set at four years, with provisions for renewal through subsequent elections.

The bill also includes provisions for the expiration of existing tax levies, stating that any levy imposed prior to the effective date of this act will expire on December 31, 2028, or when a proposition for a new levy is submitted to voters, whichever comes first. If the new levy is approved, it will continue as per the law. The amendments aim to enhance transparency and accountability in the imposition of tax levies for educational and recreational purposes, ensuring that the electorate has a direct say in such financial decisions.

Statutes affected:
Introduced: 18-9-201, 21-20-109, 21-20-110