SF0107 - Special districts-tax elections.
|
2001 |
State of Wyoming |
01LSO-0285 |
SENATE FILE NO. SF0107
Special districts-tax elections.
Sponsored by: Senator(s) Case and Representative(s)
Tomassi
A BILL
for
1 AN ACT relating to
special districts; requiring elections
2 for
tax levies as specified; repealing inconsistent
3
provisions; making conforming amendments; and providing for
4 an
effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 22-29-120 is created to read:
9
10 22-29-120. Vote on continuation of tax.
11
12 (a) The board of
county commissioners of a county in
13 which is located a special district, shall
submit to the
14 votersof
the district the question of whether an existing
15 mill levy for the
special district, in the same or a
16 different amount not to exceed the mill levy
authorized for
Page 1
1 the
district, shall be authorized. The question shall be
2
submitted at the general election held in 2002 and at each
3
general election thereafter, until defeated. If the
4
proposition to authorize a mill levy under this section is
5
defeated, the proposition shall not be submitted to the
6
voters again until the next general election.
7
8 (b) This section shall apply to those
special
9
districts specified in subsection (d) of this section
10 regardless of whether an election was
required to initially
11 impose the mill levy.
12
13 (c) If a
proposition under this section to authorize
14 a mill levy for a special district is
defeated, the board
15 of county commissioners shall impose a levy
or assessment
16 upon the property of the district only as
necessary to pay
17 the existing indebtedness of the
district. The levy or
18 assessment imposed under this subsection
shall not exceed
19 any amount previously authorized and shall
continue only
20 until the existing indebtedness is paid.
21
22 (d) As used in
this section "special district" means
23 the following:
24
Page 2
1 (i) Each
district specified in W.S.
2 22-29-103(a)(i)
through (v) and (vii) through (x);
3
4 (ii) Regional
transportation authorities
5
established pursuant to W.S. 18-14-101 through 18-14-103;
6
7 (iii) Senior
citizen service district
8
established pursuant to W.S. 18-15-101 through 18-15-111;
9
10 (iv) Solid waste
disposal districts established
11 pursuant to W.S. 18-11-101 through 18-11-105;
12
13 (v) Water
conservancy districts established
14 pursuant to the Water Conservancy Act.
15
16 (e) For
purposes of this section "voter" shall be
17 determined in accordance with the following:
18
19 (i) If the
principal act specifies who may vote
20 on the mill levy renewal, "voter"
means those persons
21 entitled by the principal act to vote on the
renewal;
22
23 (ii) If the
principal act is silent on who may
24 vote on the renewal of a mill levy,
"voter" means those
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1
persons entitled by the principal act to vote on the
2
initial imposition of the mill levy;
3
4 (iii) If the
principal act is silent on both
5
issues, "voter" means as defined in W.S. 22-29-104.
6
7 Section
2. W.S.
11-5-111, 11-5-303(e),
8
11-16-134(c)(intro), 18-10-213(b), 18-11-103, 18-14-103(b),
9
18-15-102(d), 35-2-414(b), 35-2-708(c), 35-3-109,
10 35-8-314(b), 35-9-203(b), 35-9-211(a)(ii)(intro),
(B),
11 41-3-771, 41-3-775, 41-3-803(a), 41-10-114
are amended to
12 read:
13
14
11-5-111. Tax levied on
property in district; maximum
15 amount; weed and pest control fund.
16
17 Subject to W.S.
22-29-120, the county commissioners shall
18 annually levy a tax to carry out this act.
The tax shall be
19 levied upon all property in the district and
shall not
20 exceed one (1) mill on each one dollar
($1.00) of assessed
21 valuation. The tax is not part of the
general county or
22 city mill levies. All taxes levied and
collected shall be
23 remitted to the district for a separate fund
to be known as
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1 the
weed and pest control fund, which shall be used only to
2 carry
out this act.
3
4 11-5-303. Program components; funding; rulemaking
5 authority; penalties.
6
7 (e) Subject to W.S. 22-29-120,
a district may levy
8 not
to exceed an additional one (1) mill on the assessed
9
value of the taxable property within the district to fund
10 its contributions under this section. Upon
request by the
11 district board, the board of county
commissioners may levy
12 the amount of tax requested not to exceed
the mill levy
13 authorized by W.S. 11-5-111 and this
subsection.
14
15
11-16-134. Imposition of
tax; vote of electors
16 required.
17
18 (c) Subject
to the limitation of subsection (b) of
19 this section, the proposition to initially impose a tax
20 under this act shall be submitted on an
election date
21 authorized under W.S. 22-21-103, or by mail
ballot pursuant
22 to W.S. 22-29-115 and 22-29-116. A notice of
election shall
23 be given by the county clerk in at least one
(1) newspaper
24 of general circulation published in the
county wherein the
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1
election is to be held and shall specify the object of the
2
election. The notice shall be
published at least once each
3
week for a thirty (30) day period preceding the election.
4 At
the election the ballots shall contain the words "for
5 the
conservation district tax" and "against the
6
conservation district tax". Upon Notwithstanding the
7 provisions of law under which a
conservation district tax
8 was initially imposed, the initial submission of
the
conservation district tax, or any renewal thereof, after
July
1, 1995, the conservation district board of
supervisors
shall choose one (1) of the following options
and
the words of the chosen option shall be clearly printed
in
the appropriate area on the election ballot: of any
14 conservation
district tax shall be subject to W.S.
15 22-29-120.
16
17
18-10-213. Administration
of finances; assessments
18 and taxation.
19
20 (b) Subject to W.S. 22-29-120, the board of
county
21 commissioners at the same time they levy for
county
22 purposes shall levy a tax not exceeding one
(1) mill upon
23 the taxable property in the district in its
county for its
24 proportionate share based on the assessed
valuation and the
Page 6
1 estimated
amount of funds needed by each district. The
2
taxes shall be collected at the same time and in the same
3
manner as state and county taxes. The tax levy provided by
4
this section shall not be construed as being a part of the
5
general county mill levy.
6
7 18-11-103. Taxation; limitation.
8
9 (a) A solid waste disposal district
board may submit
10 to the qualified electors of the district
the question of
11 whether or not the district shall annually
levy not to
12 exceed three (3) mills on the dollar of
assessed valuation
13 of the district to operate the district. The
question shall
14 be submitted by the county clerk as ordered
by the board of
15 county commissioners at an election called,
conducted,
16 canvassed and returned in the manner
provided for bond
17 elections by the Political Subdivision Bond
Election Law,
18 W.S. 22-21-101 through 22-21-112. The renewal of the tax
19 imposed
under this subsection shall be subject to W.S.
20 22-29-120.
21
22 (b) Subject to W.S. 22-29-120, the board of
county
23 commissioners at the time of making the levy
for county
24 purposes shall levy a tax upon the taxable
property within
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1 a
solid waste disposal district to be used solely to
2
operate the district. These monies shall be placed in an
3
account certified by the solid waste disposal district
4
governing board if the mill levy authorization has been
5
approved pursuant to subsection (a) of this section.
6
7 18-14-103. Taxation; limitation; submission to
8 voters; disposition
of revenue.
9
10 (b) If
the proposition is approved, the levy shall
11 expire four (4)
years from the date of initial imposition
and
the same proposition shall be submitted at the general
election
held four (4) years from the date the proposition
is
approved and until the proposition is defeated be
15 subject
to renewal as provided by W.S. 22-29-120.
If the
16 proposition to
impose or continue the levy is defeated, it
17 shall not again be
submitted to the electors for at least
18 twenty-three (23)
months.
19
20 18-15-102. Formation of district; mill levy.
21
22 (d) If
the proposition to authorize a mill levy is
23 approved by the qualified electors of the
proposed
24 district, the proposition to impose a levy in the same or
Page 8
1 at a different amount not to exceed two (2) mills, shall be
submitted to the resident electors
within the proposed
district at the first general
election held two (2) years
after the election authorizing the
district and at each
general election thereafter, until
defeated levy shall be
6 subject to renewal as provided by W.S.
22-29-120. If the
7 proposition to impose or
continue a mill levy is defeated,
8 the proposition shall not be submitted to the electors for
9 a period of not less than one (1) year.
10
11
35-2-414. Administration
of finances; assessment and
12 levy of tax.
13
14 (b) Subject to W.S. 22-29-120, the board of
county
15 commissioners, at the time of making the
levy for county
16 purposes shall levy a tax for that year upon
the taxable
17 property in such district in its county for
its
18 proportionate share based on assessed
valuation of the
19 estimated amount of funds needed by each
such district, but
20 in no case shall the tax for such district
exceed in any
21 one (1) year the amount of three (3) mills
for operation on
22 each dollar of assessed valuation of such
property except
23 as provided by subsection (c) of this
section. There shall
24 be no limit on the assessment for the
payment of principal
Page 9
1 and
interest on bonds approved by the board of county
2
commissioners and approved by the electors of the district
3 as
provided in W.S. 35-2-415. The taxes and assessments of
4 all
special hospital districts shall be collected by the
5
county collector at the same time and in the same manner as
6
state and county taxes are collected, provided, however,
7
said assessment and tax levied under the provisions of this
8 act
shall not be construed as being a part of the general
9
county mill levy.
10
11
35-2-708. Administration
of finances; assessment and
12 levy of taxes.
13
14 (c) Subject to W.S. 22-29-120, the board of county
15 commissioners, at the time of making the
levy for county
16 purposes shall levy a tax for that year upon
the taxable
17 property in the district in its county for
its
18 proportionate share based on assessed
valuation of the
19 estimated amount of funds needed by each
rural health care
20 district, but in no case shall the tax for
the district
21 exceed in any one (1) year the amount of two
(2) mills on
22 each dollar of assessed valuation of the
property.
23
Page 10
1 35-3-109. Annual tax levy authorized; certification
2 and collection;
treasurer designated.
3
4 Subject to W.S. 22-29-120, the
board of trustees may
5 annually levy and collect taxes for corporate purposes upon
6 property within the limits of such sanitary and improvement
7 district, to the amount of not more than one (1) mill on
8 the dollar of the actual valuation for general purposes and
9 file the resolution in the office of the county clerk who
10 shall record the
same in the county where the district
11 lies. The board
shall also certify the same to the county
12 assessor of the
counties in which the district is located,
13 who shall extend
the same upon the county tax list. The
14 same shall be
collected by the county treasurer in the same
15 manner as state
and county taxes. The county treasurer of
16 the county in
which the greater portion of the area of the
17 district is
located shall disburse the same on warrants of
18 the board of
trustees, and in respect to such fund the
19 county treasurer
shall be ex officio treasurer of the
20 sanitary and
improvement district.
21
22
35-8-314. Administration
of finances; assessment and
23 levy of taxes.
24
Page 11
1 (b) Subject to W.S. 22-29-120,
the board of county
2
commissioners, at the time of making the levy for county
3
purposes shall levy a tax for that year upon the taxable
4
property in such district in its county for its
5
proportionate share based on assessed valuation of the
6
estimated amount of funds needed by each such district, but
7 in
no case shall the tax for such district exceed in any
8 one
(1) year the amount of three (3) mills on each dollar
9 of
assessed valuation of such property. The taxes and
10 assessments of all special cemetery
districts shall be
11 collected by the county collector at the
same time and in
12 the same manner as state and county taxes
are collected,
13 provided, however, said assessment and tax
levied under
14 provisions of this act shall not be
construed as being a
15 part of the general county mill levy.
16
17
35-9-203. Powers and
duties of board of directors
18 generally; administration of finances; assessment and levy
19 of taxes.
20
21 (b) Subject to W.S. 22-29-120, the board of
county
22 commissioners, at the time of making the
levy for county
23 purposes shall levy a tax for the year upon
the taxable
24 property in such district in its county for
its
Page 12
1
proportionate share based on assessed valuation of the
2
estimated amounts of funds needed by each district. In no
3
case shall the tax for each district exceed in any one (1)
4
year the amount of three (3) mills for operation on each
5
dollar of assessed valuation of such property. There shall
6 be
no limit on the assessment for payment of principal and
7
interest on bonds approved by the board of and the electors
8 of
the districts as provided in W.S. 35-9-204. The taxes
9 and
assessments of all fire protection districts shall be
10 collected by the county collector at the
same time and in
11 the same manner as state and county taxes
are collected.
12 The assessment and tax levied under the
provisions of W.S.
13 35-9-201 through 35-9-209 shall not be construed
as being a
14 part of the general county mill levy.
15
16
35-9-211. Formation of
county commission fire
17 protection districts; procedures; conditions.
18
19 (a) As
an alternative to the procedures provided by
20 W.S. 35-9-210, a county commission fire
protection district
21 comprised of lands within unincorporated
areas of the
22 county which are not within existing fire
protection
23 districts and which are currently receiving
fire protection
Page 13
1
from an existing fire department funded by the county may
2 be
created under the following procedure:
3
4 (ii) If the establishment of the
district is
5
defeated at the election, or if renewal of
the tax levy is
6 defeated under W.S. 22-29-120, the board may refuse to
7 provide fire protection to the area within the proposed
8 district commencing with the succeeding fiscal year. If a
9 majority of the voters in the proposed district voting at
10 the election vote
for the establishment of the district,
11 the board of
county commissioners shall enter that fact
12 upon its records
and the district is established.
13 Following
establishment of the district:
14
15 (B) Subject to W.S. 22-29-120, the board of
16 county commissioners shall annually levy a
tax on the
17 taxable property in the district as provided
by W.S.
18 35-9-203 and shall expend the proceeds of
the tax solely
19 for the support of the fire department or
agency providing
20 fire protection for the property within the
district.
21
22 41-3-771. Methods of levying and collecting; class A.
23
Page 14
1 To
levy and collect taxes under class A as provided in W.S.
2 41-3-770,
the board shall, in each year, determine the
3
amount of money necessary to be raised by taxation, taking
4
into consideration other sources of revenue of the
5
district, and shall fix a rate of levy which when levied
6
upon every dollar of assessed valuation of property within
7 the
district, and with other revenues will raise the amount
8
required by the district, to supply funds for paying
9
expenses of organization, for surveys and plans, paying the
10 costs of construction, operating and
maintaining the works
11 of the district; provided, however, that
said rate shall
12 not exceed one-half (1/2) mill on the
dollar, prior to the
13 delivery of water from the works, and
thereafter not to
14 exceed one (1) mill on the dollar, of
assessed valuation of
15 the property within the district, except in
the event of
16 accruing defaults and/or deficiencies where
an additional
17 levy may be made as provided in W.S. 41-3-775.
The board
18 shall on or before the third Monday of July
of each year,
19 certify to the board of county commissioners
of each county
20 within the district or having a portion of
its territory in
21 the district, the rate so fixed with
direction that at the
22 time and in the manner required by law for
levying of taxes
23 for county purposes, such board of county commissioners
24 shall levy such tax upon the assessed
valuation of all
Page 15
1
property within the district, in addition to such other
2
taxes as may be levied by such board of county
3
commissioners, at the rate so fixed and determined;
4
provided, however, that said assessment and tax levied
5
under the provisions of this act shall not be construed as
6
being a part of the general county mill levy. The tax
7 levied pursuant to this section is subject to W.S.
8 22-29-120.
9
10
41-3-775. Considerations
affecting annual levies and
11 assessments; deficiencies; additional assessments.
12
13 The board in making the annual assessments
and levies as
14 herein provided, shall take into account the
maturing
15 indebtedness for the ensuing year as
provided in its
16 contracts and/or the maturing of bonds and
interest on all
17 bonds, and deficiencies and defaults of
prior years, and
18 shall make ample provision for the payment
thereof. In case
19 the proceeds of such levies and assessments
made under the
20 provisions of this act, together with other
revenues of the
21 district, are not sufficient to punctually
pay the annual
22 installments on its contracts and/or bonds,
and interest
23 thereon and to pay defaults and
deficiencies, then the
24 board shall make such additional levies of
taxes and/or
Page 16
1
assessments as may be necessary for such purposes and
2
notwithstanding any limitations by contract, order, tax
3
lien, or otherwise, such taxes and assessments shall be
4
made to continue until the indebtedness of the district
5
shall be fully paid; provided, however, that the amount of
6
such additional levies of taxes under class A as provided
7 in
W.S. 41-3-770, shall not in any one (1) year exceed an
8
amount that would be raised by a levy of one-half (1/2)
9
mill against the assessed value of such property as fixed
10 for general tax purposes; provided, that
such levies for
11 defaults and deficiencies shall not at any
time be so made
12 as to impose upon class A as herein
provided, payments in
13 excess of twenty-five percent (25%) of the
anticipated
14 revenue from all sources to be raised for
the specific
15 purpose of payment of existing defaults and
deficiencies;
16 and provided further, that in making such
additional levies
17 and/or assessments, the board shall take
into account all
18 sources of revenue and equitably distribute
the burden of
19 such defaults and deficiencies according to
the uses and
20 benefits as provided in this act. The tax levied pursuant
21 to
this section is subject to W.S. 22-29-120.
22
Page 17
1 41-3-803. Special tax authorized; power of board to
2 enter into
cooperative agreements; authority to make rules
3 and hire employees.
4
5 (a) Subject to W.S. 22-29-120, the board of county
6
commissioners of the county wherein each district is
7
situated shall, at the time of the annual levy of general
8 taxes,
levy an additional special tax upon the real
9
property in the amount certified to it by the district
10 board of directors under W.S. 41-3-802, but
not to exceed
11 twelve (12) mills on each dollar of assessed
valuation on
12 all real property in the respective
districts for the
13 equipping and operational expenses of such
district and for
14 the payment of the bonded indebtedness of
the same. The
15 district board may receive voluntary
donations and
16 appropriations of money from any other
source, and such
17 donation hereinafter provided, by the county
treasurer upon
18 request of the district board. Nothing in
this act shall be
19 construed to prohibit boards of county
commissioners from
20 appropriating funds, paying any money or
cooperating with
21 any district so established under this act
for the purpose
22 of controlling or eradicating floods and all
aforementioned
23 moneys shall be turned over to the county
treasurer to be
24 kept in a fund designated as "....
Flood Control District
Page 18
1 of
.... County Fund." Authority for such appropriations,
2
payments or cooperation by boards of county commissioners
3 is
hereby authorized.
4
5 41-10-114. Authority of board to levy and collect
6 taxes generally;
maximum levy.
7
8 Subject to W.S. 22-29-120, in addition to the
other means
9
providing revenue for such districts, the board shall have
10 power and authority to levy and collect
general (ad
11 valorem) taxes on and against all taxable property
within
12 the district. No district shall levy a tax
to exceed eight
13 (8) mills on the dollar in any one (1) year,
except for the
14 payment of its public debt and the interest
thereon.
15
16 Section 3. W.S. 11-16-134(c)(i) and (ii) is repealed.
17
18 Section 4. This act is effective July 1, 2001.
19
20 (END)
Page 19