Administration of Finances; Assessment and Levy of Taxes.

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35-2-1203. Administration of finances; assessment and levy of taxes.

(a) The board of trustees of a senior health care district shall administer the finances of the district according to the provisions of the Uniform Municipal Fiscal Procedures Act, except that an annual audit in accordance with W.S. 16-4-121 is not required. Each senior health care district shall comply with the provisions of W.S. 9-1-507(a)(iii).

(b) The assessor shall assess the property of each senior health care district.

(c) The board of county commissioners, at the time of making the levy for county purposes shall levy a tax for that year upon the taxable property in the district in its county for its proportionate share based on assessed valuation of the estimated amount of funds needed by each senior health care district but in no case shall the tax for the district exceed in any one (1) year the amount of two (2) mills on each dollar of assessed valuation of the property.


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