District Boundary Reporting - Wyoming Association of ...

[Pages:24]District Boundary Reporting

W.S. 39-11-102(b) and W.S. 39-11-102(c)(xxiv)

Purpose

Establish standards for reporting the formation and legal boundaries of entities with the authority to levy taxes to the Wyoming Department of Revenue (DOR), county assessors and county clerks, as required by Wyoming statutes

DOR Duties

Map and keep record of the geographical boundaries for all governmental entities with authority to levy a mill (W.S. 39-11-102(xxi)

Map and keep record of the geographical boundaries for all special districts (W.S. 39-11-102 (xxii))

Review boundaries for proposed special districts (W.S. 39-11-102 (xxiii))

Administer the rules and regulations necessary to map and keep record of the geographical boundaries for all special districts and governmental entities with authority to levy or require the levy of property taxes (W.S. 39-11-102 (xxiv))

Duties of the DOR, cont.

Determine if taxing authorities meet the compliancy requirements

Notification to taxing authorities of compliant or non-compliant status

Notification to county commissioners, county assessor and county clerk of compliant and noncompliant entities

Definitions

Tax entity/taxing authority: Any governmental entity with authority to levy or require the levy of property taxes

Levy: The imposition or collection of an assessment (1/1000th) Compliant: The entity has met the mapping and reporting

requirements to form and levy property taxes Non-compliant: The entity has failed to meet the mapping and

reporting requirements to form and levy property taxes GIS: Acronym for Geographic Information Systems Metes and bounds: Describes a property by reference to physical

features

Taxing Authorities

Two types of tax authorities

? Governmental Entities

State, County, School, Community Colleges, Cities and Towns

? Special Districts

Cemetery, Conservation, DDA, Fire Protection, Hospital, Improvement & Service, Museum, Resort, Rural Health, Water and Sewer, Weed and Pest, and many more.

These all have the ability to levy a mill.

Non-Taxing Authorities

By Statute some districts are not able to levy a mill

? Drainage, Joint irrigation, Livestock, Predatory animal control, Public irrigation and power, etc.

Typically receives funding through other means (e.g., fees)

Some special districts are formed under the "umbrella" of another authority with the ability to levy.

? Watershed Improvements formed under the umbrella of Conservation districts.

Filing Requirements

To be considered compliant, the DOR requires:

? Forming documents ? Official boundary map

and/or ? Legal description

All mapping rules and regulations can be found in Chapter 21 ? Tax District Mapping on the Property Tax Division website under Rules in the Tax Districts section.

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