2023 Wyoming Statutes › Title 18 - Counties › Chapter 12 - Improvement and Service Districts › Section 18-12-119 - Duty of County Officials to Levy and Collect Taxes.

18-12-119. Duty of county officials to levy and collect taxes.
(a) The body having authority to levy taxes or make assessments within each county shall levy the taxes or assessments authorized herein and all officials charged with the duty of assessing property and collecting taxes shall assess property and collect proceeds at the time and in the form and manner with like interest and penalties as property is assessed and other taxes are collected, and when collected they shall pay the same to the district ordering the assessment or levy and collection. The payment of the collections shall be made monthly to the treasurer of the district and paid into its depository to the credit of the district. All taxes levied under this act, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same, constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be administered as and on a parity with the tax lien of other general taxes.
(b) For any district established to provide emergency medical services, at the time of making the levy for county purposes, the county shall levy a tax for that year upon the taxable property in the district in its county for its proportionate share based on assessed valuation of the estimated amount of funds needed by each district providing emergency medical services as provided in this subsection. If the district was formed under W.S. 18-12-105(a) and is providing emergency medical services under W.S. 18-12-112(a)(xxii), the tax for the district shall not exceed in any one (1) year the amount of two (2) mills on each dollar of assessed valuation of the property unless up to an additional two (2) mills is approved by the board of directors and approved by the electors as provided in subsection (c) of this section. If the district was formed under W.S. 18-12-105(b) as a district to provide emergency medical services, the tax for the district shall not exceed four (4) mills if the mills are approved by the board of directors and approved by the electors as provided in subsection (c) of this section.
(c) If the board of directors votes to impose mills that require approval by the electors under subsection (b) of this section, the board of county commissioners shall call an election within the district upon the question of whether the mill levy should be imposed. The election shall be called, conducted and canvassed as provided for bond elections by the Political Subdivision Bond Election Law, W.S. 22-21-101 through 22-21-112, on the first date authorized under W.S. 22-21-103 which is not less than sixty (60) days after the board of directors votes to impose any mill levy that requires the approval of the electors under subsection (b) of this section. In no event shall the tax in a district providing emergency medical services exceed in any one (1) year the amount of four (4) mills on each dollar of assessed valuation of property. The mill levy is effective only if the question is approved by a majority of those voting thereon within the district providing emergency medical services. The cost of any special election under this subsection shall be borne by the board of directors.
(d) If the proposition to authorize a mill levy is approved, the tax shall remain in effect until a petition to discontinue the tax, signed by not less than ten percent (10%) of the voters of the district, is received by the board of county commissioners, at which time the proposal to discontinue the tax shall be submitted to the voters of the district at the expense of the county at the next general election. If the proposition to impose or discontinue the tax is defeated, the proposition shall not again be submitted to the electors for at least twenty-three (23) months.
(e) The board of directors shall administer the finances of the district providing emergency medical services in accordance with W.S. 16-4-101 through 16-4-124.