Section 39-13-111 – Distribution.
39-13-111. Distribution. (a) The following shall apply to the distribution of tax collections: (i) The county treasurer shall keep accurate records of taxes collected for each governmental entity for which a tax levy is made pursuant to W.S. 39-13-104(k) and shall pay the taxes collected to the treasurer of each governmental unit or settle accounts […]
Section 39-13-101 – Definitions.
39-13-101. Definitions. (a) As used in this article: (i) “Ad valorem” means according to value; (ii) “Ad valorem tax” means a property tax based on the assessed value of the property; (iii) “Agricultural land,” as used in W.S. 39-13-103(b)(x), means land which meets the requirements of W.S. 39-13-103(b)(x) for the purpose of tax assessment; (iv) […]
Section 39-13-102 – Administration; Confidentiality.
39-13-102. Administration; confidentiality. (a) Repealed by Laws 2017, ch. 26, § 2. (b) Repealed by Laws 2017, ch. 26, § 2. (c) The board of county commissioners of each county constitutes the county board of equalization. The county board shall meet at the office of the county commissioners at such times as necessary to perform […]