The Property Tax Division maps all governmental entities and special districts that have the ability to levy a mill, as well as annually publishing tax district maps and data that is used by both public and private agencies. County Assessor offices utilize this information to place properties in the correct tax districts using the statewide Computer Assisted Mass Appraisal system. Department assessed property owners use the information to file annual reports for property tax purposes. These property owners include, but not limited to, mines and mining claims, pipeline companies, electric utility companies, railroad companies, telephone/telegraph companies and other public utilities.
Several Wyoming Statutes provide instructions on the administration of tax districts. For a more comprehensive overview of these requirements, we recommend the following statues and rules:
- Wyoming Statute 39-13-102(p) provides that any governmental entity with authority to levy a mill are required, within 10 days of formation or boundary change, to provide the Property Tax Division the documents authorizing the formation or modifications to its boundaries. This includes the formation or change document, legal description and official map describing the boundary as it was formed or changed.
- Wyoming Statute 39-11-102(c)(xxiv) provides that the Property Tax Division create rules and regulations necessary to map and keep records of all governmental entities and special districts with the authority to levy a mill. The result of this statute was the creation of Chapter 21, Tax District Mapping rules that outline requirements for governmental entities to report formation, boundaries and boundary changes.
- Wyoming Statute 39-11-102(c)(xxi – xxiii) instructs the Property Tax Division to map, review and keep record of the geographical boundaries for all governmental entities, special districts and proposed special districts.
- Wyoming Statute 39-13-104(k)(iv)(A) instructs the Property Tax Division to create and issue a notice of compliance status to all special districts that have filed the proper documents accurately showing the boundary of the district. These requirements are described in detail in Chapter 21 – Tax District Mapping rules.
- Wyoming Statute 22-29-109(a) instructs any special district proposing to form or modify its boundaries that they must file a petition with the Wyoming Department of Revenue which the Property Tax Division reviews the boundaries for any conflict, overlap, gap or other boundary issues. The Division is responsible for responding to these boundary formation/changes to the petitioner within 60 days of receiving the documentation.