Property taxation-limitation on amount collected.

WORKING DRAFT
2008
STATE OF
WYOMING
08LSO-0089

HOUSE BILL
NO.
HB0015

Property taxation-limitation on amount collected.

Sponsored by:
Representative(s) Wallis

A BILL

for

AN ACT relating to
taxation and revenue; providing for a limitation on the amount of mills to be levied as specified; providing procedures;
amending related provisions;
authorizing rules;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S.
21
‑
13
‑
102(a)(i)(A) and (ii)(A) and
39
‑
13
‑
104
by creating a new subsection (n)

are
amended to read:

21
‑
13
‑
102.

Maximum rate of school district tax; recapture of excess; equalization of permissive levies.

(a)

Except as otherwise provided by law, the maximum rate of school district tax that may be levied for all school purposes, exclusive of bond interest and redemption, for any school district in any school year on each dollar of assessed valuation within the school district is as follows:

(i)

In a unified school district:

(A)

Not to exceed t
wenty
‑
five (25) mills shall be levied for combined elementary, junior high and high school purposes.

(ii)

In any nonunified school district consisting of kindergarten through grade eight (8):

(A)

Not to exceed t
wenty-five (25) mills shall be levied for school purposes.

39
‑
13
‑
104.

Taxation rate.

(
n
)

The following shall apply to the limitation of taxes collected:

(i)

Subject to the provisions of this
sub
section, a governmental entity that is authorized to impose mills
shall not impose a mill levy which exceeds a
mill levy sufficient to generate
each year
the amount of property taxes actually assessed in
the previous
calendar year
as increased by
one-half
(1/2)
of the
previous three (3) year
average
annual
rate of inflation as calculated for that
region
by the department of administration and information
;

(
ii
)

A governmental entity may apply the levy calculated pursuant to
paragraph (i) of this subsection plus any additional levies authorized by the voters
or their authorized representatives
to all property in the governmental unit
;

(i
ii
)

The department shall promulgate rules and regulations for the administration and enforcement of this subsection.

Section 2.
This act shall apply to all property taxes levied on or after January 1, 200
9
.

Section 3.
This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

1
HB0015