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13 chapters · 263 sections in this title.
W.S. § 16-12-404 Accumulated reserves or fund surplus
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Accumulated reserves or fund surplus. (a) A special district or other specified entity may accumulate reserves in any fund. With respect to the general fund the accumulated fund balance may be used to meet any legal obligation of the special district or other specified entity or …
W.S. § 16-12-405 Property tax levy
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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.
W.S. § 16-12-406 Budget hearings
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Budget hearings. (a) At the request of the board of county commissioners and prior to adopting a budget, special districts or other specified entities shall hold a prehearing with the county commissioners. The special district or other specified entity shall hold a budget hearing…
W.S. § 16-12-407 Limitation on appropriations
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Limitation on appropriations. A special district or other specified entity shall not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue and reserves of the fund for the budget year.