011-21 Wyo. Code R. § 21-6

Current through April 27, 2019

Section 21-6 - Department's Rights, Duties, and Responsibilities

(a) Upon receipt of the documents specified in Section 5 of these rules, the Department shall review them for compliance with the rules. The Department shall determine whether the documents authorizing formation and modification include all information required in Section 5(a) and 5(b), and whether the maps and/or legal descriptions comply with Section 5(c) and permit the Department to render the entity's boundaries on the Department's tax district maps.

(b) Within sixty (60) days of receipt of the documents specified in Section 5, the Department shall notify the entity whether the documents are compliant with the statutes and these rules. If any of the documents are noncompliant, the Department shall notify the entity of all instances of noncompliance and indicate the deadline for correcting them.

(c) No later than March 1 of each year the Department shall issue notification to each special district advising them of their compliance or noncompliance with the statutes and these rules. Concurrently, the Department shall issue a letter to the county commissioners, county assessor and county clerk of each a county setting forth the names and other identifying information of all special districts within the county that are not in compliance and therefore not eligible for any property tax levy on their behalf.

(d) No later than October 15 of each year the Department shall contact the county clerk of each county to determine whether any special districts have had elections to form new special purpose districts or to change the boundaries of existing entities.

(e) The Property Tax Division (formerly known as the Ad Valorem Tax Division) of the Department shall assure that all tax district boundaries in the state of Wyoming are plotted on a uniform set of tax district maps that can be easily reproduced and distributed. When these tax district maps are complete each County Assessor shall confirm the tax district boundaries with the assistance of the taxing bodies through W.S. 39-13-102(p).

011-21 Wyo. Code R. § 21-6