1. District Boundary Reporting W.S. 39-11-102(b) and W.S. 39-11-102(c)(xxiv)

2. Purpose Establish standards for reporting the formation and legal boundaries of entities with the authority to levy taxes to the Wyoming Department of Revenue (DOR), county assessors and county clerks, as required by Wyoming statutes Establish standards for reporting the formation and legal boundaries of entities with the authority to levy taxes to the Wyoming Department of Revenue (DOR), county assessors and county clerks, as required by Wyoming statutes

3. DOR Duties Map and keep record of the geographical boundaries for all governmental entities with authority to levy a mill (W.S. 39-11-102(xxi ) Map and keep record of the geographical boundaries for all governmental entities with authority to levy a mill (W.S. 39-11-102(xxi ) Map and keep record of the geographical boundaries for all special districts (W.S. 39-11-102 (xxii)) Map and keep record of the geographical boundaries for all special districts (W.S. 39-11-102 (xxii)) Review boundaries for proposed special districts (W.S. 39-11-102 (xxiii)) Review boundaries for proposed special districts (W.S. 39-11-102 (xxiii)) Administer the rules and regulations necessary to map and keep record of the geographical boundaries for all special districts and governmental entities with authority to levy or require the levy of property taxes (W.S. 39-11-102 (xxiv)) Administer the rules and regulations necessary to map and keep record of the geographical boundaries for all special districts and governmental entities with authority to levy or require the levy of property taxes (W.S. 39-11-102 (xxiv))

4. Duties of the DOR, cont. Determine if taxing authorities meet the compliancy requirements Determine if taxing authorities meet the compliancy requirements Notification to taxing authorities of compliant or non-compliant status Notification to taxing authorities of compliant or non-compliant status Notification to county commissioners, county assessor and county clerk of compliant and non- compliant entities Notification to county commissioners, county assessor and county clerk of compliant and non- compliant entities

5. Definitions Compliant: The entity has met the mapping and reporting requirements to form and levy property taxes Compliant: The entity has met the mapping and reporting requirements to form and levy property taxes Non-compliant: The entity has failed to meet the mapping and reporting requirements to form and levy property taxes Non-compliant: The entity has failed to meet the mapping and reporting requirements to form and levy property taxes Entity/taxing authority: Any governmental entity with authority to Entity/taxing authority: Any governmental entity with authority to levy or require the levy of property taxes levy or require the levy of property taxes GIS: Acronym for geographic information systems GIS: Acronym for geographic information systems Levy: The imposition or collection of an assessment Levy: The imposition or collection of an assessment Metes and bounds: Describes a property by reference to physical features Metes and bounds: Describes a property by reference to physical features PLSS: Acronym for public land survey system which denotes the township, range, sections, and subsections (aliquots) PLSS: Acronym for public land survey system which denotes the township, range, sections, and subsections (aliquots)

6. Governmental Levies State levies State levies Cities and towns Cities and towns County levies County levies School districts School districts Community college districts Community college districts

7. Special District Levies Cemetery districts Cemetery districts Conservation districts Conservation districts Downtown development authority districts Downtown development authority districts Fire protection districts Fire protection districts Hospital districts Hospital districts Improvement and service districts Improvement and service districts Museum districts Museum districts Rural health care districts Rural health care districts Weed and pest districts Weed and pest districts And many more And many more

8. Formation Requirements Before a petition for formation is filed with county commissioners, the DOR shall review within 60 days of receiving notice of petition, the boundaries of proposed district for any conflict, overlap, gap or other boundary issues Before a petition for formation is filed with county commissioners, the DOR shall review within 60 days of receiving notice of petition, the boundaries of proposed district for any conflict, overlap, gap or other boundary issues (W.S. 22-29-109(a)) (W.S. 22-29-109(a))

9. Filing Requirements To be considered compliant, the DOR requires: To be considered compliant, the DOR requires: Forming documentsForming documents Official boundary mapOfficial boundary map and/or and/or Legal descriptionLegal description All mapping rules and regulations can be found in Rules and Regulations, Chapter 21-“Tax District Mapping,” under Department Key Reports on the Wyoming Department of Revenue website All mapping rules and regulations can be found in Rules and Regulations, Chapter 21-“Tax District Mapping,” under Department Key Reports on the Wyoming Department of Revenue website

10. Non-Taxing Authorities Some entities do not have the ability to levy mills, such as watershed improvement districts, which are formed as a sub-district of a conservation district. Some entities do not have the ability to levy mills, such as watershed improvement districts, which are formed as a sub-district of a conservation district. Normally, these are fee based only and do not have the ability to levy a mill Normally, these are fee based only and do not have the ability to levy a mill

11. Forming Document Requirements Documents authorizing formation must have: Documents authorizing formation must have: Name of new districtName of new district Date of formationDate of formation States that it is organizedStates that it is organized Citation to the law under which the entity was formed (i.e. W.S. 18-12-101)Citation to the law under which the entity was formed (i.e. W.S. 18-12-101) Signed by the County CommissionerSigned by the County Commissioner Let’s look at a Formation Document Let’s look at a Formation Document

13. Forming Document Requirements, cont. If formation documents are not available, submit a letter outliningIf formation documents are not available, submit a letter outlining Official name and mailing address Official name and mailing address Date entity was formed Date entity was formed Names of Board members and contact person Names of Board members and contact person Statute under which it was formed Statute under which it was formed This is also called an In Lieu Of (ILO) documentThis is also called an In Lieu Of (ILO) document Here’s an ILO document Here’s an ILO document

15. Legal Description Requirements Legal descriptions must: Legal descriptions must: Reference a PLSS grid or use metes and bounds systemReference a PLSS grid or use metes and bounds system Include townships, ranges, sections and aliquot parts (i.e., T13N R66W S8 SW1/4SW1/4) Include townships, ranges, sections and aliquot parts (i.e., T13N R66W S8 SW1/4SW1/4) Metes and bounds call in bearings and distances in the proper format (i.e., S89 0’ 0’’E 1326’)Metes and bounds call in bearings and distances in the proper format (i.e., S89 0’ 0’’E 1326’) Contain a complete description of boundary from beginning to end pointContain a complete description of boundary from beginning to end point

16. Legal Description Issues Legal descriptions that refer to a specific page in book located in county clerk office and use of personal names Legal descriptions that refer to a specific page in book located in county clerk office and use of personal names E.g., Thence along the northwest boundary of said parcel owned by John Smith recorded in book 711, page 670 recorded in office of Teton County ClerkE.g., Thence along the northwest boundary of said parcel owned by John Smith recorded in book 711, page 670 recorded in office of Teton County Clerk The use of witness points to an undefined location The use of witness points to an undefined location E.g., Proceed generally in NE direction 100’ more or less to a witness pointE.g., Proceed generally in NE direction 100’ more or less to a witness point Legal descriptions should reference points that are globally known, not locally known Legal descriptions should reference points that are globally known, not locally known E.g., Point of beginning is large oak tree north of townE.g., Point of beginning is large oak tree north of town

17. Example of Legal Descriptions The following is an example of correct and accurate legal description:

19. Public Land Survey System (PLSS) Consist of Township, Range, Section & Aliquots Township values run North and South Range values is from East to West Township/Range = 36 square miles Section = 1 square mile 36 Sections = 1 Township/Range 640 Acres = 1 Section 160 Acres = Quarter Section (i.e. NW) 40 Acres = 1 Quarter/Quarter Section (i.e. NWSW) PLSS Examples

22. Mapping Requirements Maps must include: Maps must include: TitleTitle Clear & complete reference to township, range and sectionClear & complete reference to township, range and section Clearly marked boundary linesClearly marked boundary lines North arrowNorth arrow Appropriate scale to show boundaries in complete detailAppropriate scale to show boundaries in complete detail May submit digital maps in PDF format May submit digital maps in PDF format GIS data must be in shapefile or format readable by ESRI products GIS data must be in shapefile or format readable by ESRI products

23. Examples of Maps The following are examples of correct and accurate maps:

26. Examples of Documents And those not so correct and accurate… And those not so correct and accurate…

29. What may cause an entity to be considered non-compliant? Missing two of the three required documents Missing two of the three required documents Incomplete documents, such as legal, forming document and map Incomplete documents, such as legal, forming document and map Boundary map and legal description do not coincide Boundary map and legal description do not coincide District overlaps an existing district of same type District overlaps an existing district of same type Required paperwork filed after the deadline date Required paperwork filed after the deadline date

30. Wyoming Department of Revenue Rights & Responsibilities Upon receiving documentation, the DOR will review for compliance Upon receiving documentation, the DOR will review for compliance Within 60 days, the DOR will notify the entity of their compliant status. If non- compliant, the DOR will issue a deadline for correcting information Within 60 days, the DOR will notify the entity of their compliant status. If non- compliant, the DOR will issue a deadline for correcting information DOR will issue notification to all special districts of their compliancy status no later than March 1st of each year DOR will issue notification to all special districts of their compliancy status no later than March 1st of each year

31. Notify county commissioners, county assessor, and county clerk of all compliant and non-compliant entities in their county Notify county commissioners, county assessor, and county clerk of all compliant and non-compliant entities in their county Assure that all tax district boundaries are plotted on a uniform set of district maps that can be easily reproduced or distributed Assure that all tax district boundaries are plotted on a uniform set of district maps that can be easily reproduced or distributed Maps are available on our CAMA website at: http://cama.wy.gov/districts Maps are available on our CAMA website at: http://cama.wy.gov/districts Maps available in PDF format, GIS shapefile or Google EarthMaps available in PDF format, GIS shapefile or Google Earth DOR Rights & Responsibilities, cont.

32. If district changes its boundary, they must notify the county assessor, county clerk, and DOR within 10 days (39-13-102(p)) If district changes its boundary, they must notify the county assessor, county clerk, and DOR within 10 days (39-13-102(p)) Districts do not need to re-submit boundary information unless changes are made to existing boundaries Districts do not need to re-submit boundary information unless changes are made to existing boundaries District Responsibilities

33. Timeline January 1: Assessment date January 1: Assessment date January 31: DOR completes tax maps and processes data January 31: DOR completes tax maps and processes data March 1: DOR notice of compliancy March 1: DOR notice of compliancy March/April: Notices of value for local assessment March/April: Notices of value for local assessment May: Deadline for filing appeals May: Deadline for filing appeals June: DOR certifies values to counties June: DOR certifies values to counties August: County commissioners certifying mill levy August: County commissioners certifying mill levy October: Assessors pass tax roll to treasurer October: Assessors pass tax roll to treasurer December: DOR assessed utilities are notified of all taxing authority boundary changes December: DOR assessed utilities are notified of all taxing authority boundary changes January 10: DOR deadline for accepting change January 10: DOR deadline for accepting change (must be dated from the prior year) (must be dated from the prior year)

34. Contact Information Wyoming Department of Revenue Property Tax Division 122 West 25th Street Herschler Building, 2 nd Floor West Cheyenne, Wyoming 82002-0110 Telephone: (307) 777-5289 Facsimile: (307) 777-7527 Web Page: http://revenue.wyo.gov District Maps: http://cama.wy.gov/districts