16-4-106. Property tax levy.
The amount of estimated revenue from property tax required by the budget shall constitute the basis for determination of the property tax to be levied for the corresponding tax years subject to legal limitations. The amount of tax shrinkage allowed shall not exceed the actual percentage of uncollected taxes to the total taxes levied for the preceding fiscal year or preceding two (2) fiscal years pursuant to W.S. 16-4-104(h). This section also applies to entities described in W.S. 16-4-125(c).
Structure Wyoming Statutes
Title 16 - City, County, State and Local Powers
Chapter 4 - Uniform Municipal Fiscal Procedures; Public Records, Documents and Meetings
Article 1 - Uniform Municipal Fiscal Procedures
Section 16-4-101 - Short Title.
Section 16-4-102 - Definitions.
Section 16-4-103 - Budget Requirements.
Section 16-4-104 - Preparation of Budgets; Contents; Review; Subsequent Authorized Projects.
Section 16-4-105 - Accumulated Retained Earnings or Fund Surplus; Capital Improvements Reserve.
Section 16-4-106 - Property Tax Levy.
Section 16-4-107 - Authorized Purchases or Encumbrances.
Section 16-4-108 - Limitation on Expenditures or Encumbrances; Documentation of Expenditures.
Section 16-4-109 - Budget Hearings.
Section 16-4-110 - Limitation on Appropriations.
Section 16-4-111 - Adoption of Budget.
Section 16-4-112 - Transfer of Unencumbered or Unexpended Appropriation Balances.
Section 16-4-113 - General Fund Budget Increase.
Section 16-4-114 - Emergency Expenditures.
Section 16-4-115 - Appropriations Lapse; Prior Claims.
Section 16-4-116 - Transfer of Special Fund Balances.
Section 16-4-117 - Interfund Loans.
Section 16-4-118 - Special Assessments.
Section 16-4-119 - Financial Statements and Reports; Public Inspection.
Section 16-4-120 - Prescribed Accounting Systems.
Section 16-4-122 - Required Annual Audits; Reports; Contents and Filing.