Per Wyoming State Statute: 22-29-103 through 119, special districts are created either by resolution of the Board of County Commissioners or by petition of local landowners. All of the above require public notification and some may require a referendum. The method of creation is determined by the type of district. Special District Board members are elected not appointed. Ad valorem taxes may be levied for funding upon voter approval.
The Assessor's Office requests the following information if you are using Albany County to collect fees and/or mills:
1. Report the specific amount to be applied to each parcel. If you are collecting for more than 1 (example: water and meters) then list the specific amount for each. The County Assessor will not determine this value for you, but instead will use your figures to balance.
2. Total dollar amount to be collected for the entire district.
3. List of properties to be collected on, including the Assessor account number (ex: R0000123). Please do not use the PIDN number or the tax ID number.
4. Please notify in writing, as soon as possible, if your special district will not require Albany County to be the collection agent for the current tax year.
5. Current information for the district's point of contact, including phone number and email address. This information may be put on the County's website to assist taxpayers should they have any questions concerning your district.
6. A copy of your current budget.
For balancing purposes, please email the requested information on an excel spreadsheet to firstname.lastname@example.org, by July 31st.
All Wyoming Department of Revenue approved special districts are now available on our online ownership map. You can map the boundaries of the district using the foreground layer labeled Special Districts. In July, our office will email an excel spreadsheet of the past year's landowners within district to each designated official.
Any questions pertaining to the fees administered by a specific district should be directed to the district. All special district director and budget information can be found on the County Commissioner Special Districts webpage.