|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||
|
|
PERMANENT
WYOMING MINERAL
TRUST FUND |
|
|
|||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
Severance Tax
Distributions |
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||||
Year |
General |
PWMTF |
Cities,
Towns |
Budget |
Education |
Compensation |
Water |
LUST* |
Wyoming |
Capital |
|||||||||||||||||||||||||||||||||||
|
Fund |
|
Counties |
Reserve |
|
Reserve |
Development
|
Accounts |
Highway |
Facilities |
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
Funds |
|
Fund |
Account |
|||||||||||||||||||||||||||||||||||
1988 |
66,442,529 |
58,617,466 |
23,710,370 |
2,718,107 |
|
|
18,881,341 |
|
25,742,258 |
16,645,564 |
|||||||||||||||||||||||||||||||||||
1989 |
65,879,852 |
50,788,173 |
23,038,087 |
28,355,081 |
|
|
19,366,643 |
|
23,219,712 |
17,723,584 |
|||||||||||||||||||||||||||||||||||
1990 |
75,481,855 |
56,348,413 |
26,196,005 |
31,525,285 |
|
|
19,838,961 |
|
21,800,544 |
18,494,945 |
|||||||||||||||||||||||||||||||||||
1991 |
81,448,019 |
59,532,144 |
28,067,682 |
33,252,405 |
|
|
20,904,215 |
|
23,223,371 |
19,045,328 |
|||||||||||||||||||||||||||||||||||
1992 |
70,716,330 |
53,234,067 |
22,640,452 |
31,428,737 |
|
|
24,322,222 |
2,904,536 |
21,448,514 |
21,606,142 |
|||||||||||||||||||||||||||||||||||
1993 |
67,762,034 |
53,381,267 |
23,312,006 |
44,976,123 |
10,175,147 |
1,399,322 |
20,042,968 |
6,768,414 |
9,801,190 |
19,693,024 |
|||||||||||||||||||||||||||||||||||
1994 |
66,975,733 |
51,963,898 |
22,787,185 |
39,069,045 |
|
|
19,670,194 |
6,503,039 |
18,230,924 |
0 |
|||||||||||||||||||||||||||||||||||
1995 |
57,892,926 |
43,400,425 |
16,966,251 |
29,233,577 |
|
|
18,502,473 |
7,330,216 |
14,739,195 |
323,879 |
|||||||||||||||||||||||||||||||||||
1996 |
64,234,238 |
48,754,014 |
18,715,495 |
29,841,991 |
|
|
20,235,137 |
5,343,586 |
17,576,837 |
121,461 |
|||||||||||||||||||||||||||||||||||
1997 |
72,707,640 |
56,747,014 |
23,450,208 |
33,499,478 |
|
|
20,810,450 |
8,584,975 |
17,382,751 |
41,474 |
|||||||||||||||||||||||||||||||||||
1998 |
75,171,024 |
56,707,432 |
21,542,519 |
34,116,785 |
|
|
23,337,660 |
7,660,595 |
19,194,741 |
188,523 |
|||||||||||||||||||||||||||||||||||
Total |
764,712,180 |
613,452,573 |
250,426,260 |
338,016,614 |
10,175,147 |
1,399,322 |
225,912,264 |
45,095,361 |
212,360,037 |
113,883,924 |
|||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
*The Wyoming
Constitution
Article 15, Section 16 requires all monies raised from fuel
taxes to be used
on the State roads and highway. The
money distributed |
|
|
|||||||||||||||||||||||||||||||||||||||||||
from
severance taxes to the
Leaking Undergound Storage Tank (LUST) fund is offset by the
one (1) cent
LUST tax collected in the gasoline and fuel
tax. |
|
|
|||||||||||||||||||||||||||||||||||||||||||
PERMANENT WYOMING
TRUST FUND DEPOSITS AND EARNINGS |
|
|
|||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||||||
TABLE
4H |
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||||||
Year |
Severance
Tax |
Fines
& |
Interest |
Interest
to |
Balance |
|
|||||||||||||||||||||||||||||||||||||||
|
Deposits |
Forfeitures |
Earnings |
General
Fund |
|
|
|||||||||||||||||||||||||||||||||||||||
1974 |
|
|
|
|
- |
|
|||||||||||||||||||||||||||||||||||||||
1975 |
9,070,534 |
|
361,804 |
|
9,432,338 |
|
|||||||||||||||||||||||||||||||||||||||
1976 |
19,790,756 |
|
342,153 |
703,957 |
28,861,290 |
|
|||||||||||||||||||||||||||||||||||||||
1977 |
22,845,050 |
|
2,629,994 |
2,629,995 |
51,706,339 |
|
|||||||||||||||||||||||||||||||||||||||
1978 |
26,806,289 |
|
3,483,189 |
3,483,189 |
78,512,628 |
|
|||||||||||||||||||||||||||||||||||||||
1979 |
36,537,587 |
|
6,716,382 |
6,716,382 |
115,050,215 |
|
|||||||||||||||||||||||||||||||||||||||
1980 |
40,680,788 |
|
11,992,118 |
11,992,118 |
155,731,003 |
|
|||||||||||||||||||||||||||||||||||||||
1981 |
52,597,909 |
|
24,707,475 |
18,408,875 |
214,627,512 |
|
|||||||||||||||||||||||||||||||||||||||
1982 |
128,542,677 |
14,426 |
26,894,428 |
26,121,955 |
343,957,088 |
|
|||||||||||||||||||||||||||||||||||||||
1983 |
127,056,703 |
(14,426) |
48,723,474 |
47,535,826 |
472,187,013 |
|
|||||||||||||||||||||||||||||||||||||||
1984 |
126,052,631 |
45,367 |
56,170,521 |
54,973,937 |
599,481,595 |
|
|||||||||||||||||||||||||||||||||||||||
1985 |
131,436,950 |
|
64,292,994 |
67,815,059 |
727,396,480 |
|
|||||||||||||||||||||||||||||||||||||||
1986 |
124,573,235 |
|
70,985,945 |
72,356,166 |
850,599,494 |
|
|||||||||||||||||||||||||||||||||||||||
1987 |
62,469,489 |
|
76,365,747 |
74,925,726 |
914,509,004 |
|
|||||||||||||||||||||||||||||||||||||||
1988 |
58,617,466 |
|
78,424,035 |
72,274,883 |
979,275,622 |
|
|||||||||||||||||||||||||||||||||||||||
1989 |
50,788,173 |
84,595 |
81,694,739 |
72,518,001 |
1,039,325,128 |
|
|||||||||||||||||||||||||||||||||||||||
1990 |
56,348,413 |
196,560 |
86,123,351 |
83,560,274 |
1,098,433,178 |
|
|||||||||||||||||||||||||||||||||||||||
1991 |
59,529,207 |
162,091 |
93,849,608 |
95,106,407 |
1,156,867,677 |
|
|||||||||||||||||||||||||||||||||||||||
1992 |
53,234,067 |
|
86,780,396 |
92,724,655 |
1,204,157,485 |
|
|||||||||||||||||||||||||||||||||||||||
1993 |
53,381,267 |
|
94,230,245 |
88,342,155 |
1,263,426,842 |
|
|||||||||||||||||||||||||||||||||||||||
1994 |
76,163,898 |
|
86,042,101 |
109,095,543 |
1,316,537,298 |
|
|||||||||||||||||||||||||||||||||||||||
1995 |
46,543,901 |
|
85,608,439 |
85,608,439 |
1,363,081,199 |
|
|||||||||||||||||||||||||||||||||||||||
1996 |
44,144,890 |
|
86,526,783 |
86,526,783 |
1,407,226,089 |
|
|||||||||||||||||||||||||||||||||||||||
1997 |
50,645,427 |
|
92,221,049 |
92,221,049 |
1,457,871,516 |
|
|||||||||||||||||||||||||||||||||||||||
1998 |
64,055,864 |
|
101,271,457 |
101,271,457 |
1,521,927,387 |
|
|||||||||||||||||||||||||||||||||||||||
LEGISLATIVE ALLOCATION OF THE PERMANENT
FUNDS |
|
||||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
See
Notes |
Statutory
|
Outstanding |
Amount |
|
||||||||||||||||||||||||||||||||||||||||
Program |
Below |
Allotment |
Investments |
Available |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Farm
Loans |
A |
$ 275,000,000 |
$ 156,668,497 |
$ 118,331,503 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Irrigation
Loans |
A |
60,000,000 |
16,282,077 |
43,717,923 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Joint Powers
Loans |
A |
80,000,000 |
24,850,437 |
55,149,563 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Cheyenne-Stage II |
B,F |
35,360,965 |
28,551,778 |
6,809,187 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Student
Loans |
D |
25,000,000 |
7,684,878 |
17,315,122 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Small
Business Assistance
Act |
D |
35,000,000 |
10,973,284 |
24,026,716 |
|
||||||||||||||||||||||||||||||||||||||||
&
FHA |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Mortgage
Loans |
E |
60,000,000 |
5,530,385 |
54,469,615 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Hot Springs
State Park |
G |
2,000,000 |
961,945 |
1,038,055 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Clean Coal
Investments |
F |
30,000,000 |
20,700,000 |
9,300,000 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Green
River/Rock Springs
Water |
C |
24,000,000 |
12,000,000 |
12,000,000 |
|
||||||||||||||||||||||||||||||||||||||||
Treatment
Plant |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Natrona
County Water
Project |
C |
23,000,000 |
15,000,000 |
8,000,000 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Shsoshone
Municipal
Pipeline |
C |
16,500,000 |
15,522,291 |
977,709 |
|
||||||||||||||||||||||||||||||||||||||||
Treatment
Plant |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Sheridan Area
Water |
C |
6,750,000 |
6,750,000 |
- |
|
||||||||||||||||||||||||||||||||||||||||
Treatment
Project |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Laramie
Territorial |
H |
10,000,000 |
10,000,000 |
- |
|
||||||||||||||||||||||||||||||||||||||||
Park
Loan |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Reimbursement
to Counties
for |
L |
10,000,000 |
22,503 |
9,977,497 |
|
||||||||||||||||||||||||||||||||||||||||
Deferred
Taxes |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Student Loan
Stand-by
Commitment |
D,I |
175,000,000 |
- |
175,000,000 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Industrial
Development
Bonds |
|
25,000,000 |
- |
25,000,000 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Univeristy of
Wyoming
Heritage |
J |
6,000,000 |
- |
6,000,000 |
|
||||||||||||||||||||||||||||||||||||||||
Center |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Wyoming
Community
Development |
K |
25,000,000 |
16,672,949 |
8,327,051 |
|
||||||||||||||||||||||||||||||||||||||||
Authority
Mortgage Bonds |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
$ 923,610,965 |
$ 348,171,024 |
$ 575,439,941 |
|
||||||||||||||||||||||||||||||||||||||||
|
|
100% |
37.70% |
62.30% |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
Most of the
statutory
allotments identified above have been designated from the
Permanent Wyoming
Mineral Trust Fund (PMTF). |
|
||||||||||||||||||||||||||||||||||||||||||||
However, the
University of
Wyoming American Heritage Center is funded by the University
Permanent Land
Fund, and the Wyoming |
|
||||||||||||||||||||||||||||||||||||||||||||
Community
Development
Authority Bonds are funded by the Common School Permanent Land
Fund. |
|
|
|||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
A. Completed loans are
purchased from the
State Lands & Investments Board, which has the
responsibility for
approving, |
|
||||||||||||||||||||||||||||||||||||||||||||
processing and servicing these
loans. |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
B. These are involved in a
trust arrangement:
portions of these loans have been sold by the State Lands &
Investments
Board to |
|
||||||||||||||||||||||||||||||||||||||||||||
investors with the proceeds of the sale placed
in
guaranteed investment contracts (GICs) which are not liquid but
almost |
|
||||||||||||||||||||||||||||||||||||||||||||
completely reduce risk to
investors. |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
C. These Loans are disbursed
and serviced by
the Wyoming Water Development Commission. |
|
|
|||||||||||||||||||||||||||||||||||||||||||
D. These
loans are
guaranteed by a agency of the Federal
Government |
|
|
|
||||||||||||||||||||||||||||||||||||||||||
E. These loans carry private
insurance. |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
F. The principal of these loans
is guaranteed
by Guaranteed Investment Contracts; only the interest income is
at risk. |
|
||||||||||||||||||||||||||||||||||||||||||||
G. These investments have been
transferred
from the common School Permanent Fund to the Permanent Wyoming
Mineral |
|
||||||||||||||||||||||||||||||||||||||||||||
Trust Fund (PMTF) |
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
H. This loan was reviewed and
recommended by
the Wyoming Investment Fund Committee and approved by the
Governor. |
|
||||||||||||||||||||||||||||||||||||||||||||
I. The
current
outstanding commitment is $141.0 million. |
|
|
|
||||||||||||||||||||||||||||||||||||||||||
J. This program is funded by
the University
Permanent Land Fund as an inter-agency
loan. |
|
|
|||||||||||||||||||||||||||||||||||||||||||
K. Purchase of up to $100
million Wyoming
community Development Authority bonds was authorized from the
Common School |
|
||||||||||||||||||||||||||||||||||||||||||||
Permanent Land Fund; however, the
authorization period
ended on 12/31/94 and with only $25 million actually
committed. |
|
||||||||||||||||||||||||||||||||||||||||||||
L. This program authorized by
Wyoming Statute
9-4-701(m). |
|
|
|
||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
Comparison of Wyoming's Overall Return
on |
|
|||||||||||||||||||||||||||||||||||||||||||
|
State Investments including Permanent
Funds |
|
|||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
US |
US AAA |
|
||||||||||||||||||||||||||||||||||||||||
|
|
State of |
Government |
Corporate
Bond |
|
||||||||||||||||||||||||||||||||||||||||
|
Fiscal
Year |
Wyoming |
Bond
Yield |
Yield |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
1990 |
8.25% |
7.98% |
8.88% |
|
||||||||||||||||||||||||||||||||||||||||
|
1991 |
7.37% |
8.31% |
9.03% |
|
||||||||||||||||||||||||||||||||||||||||
|
1992 |
7.18% |
7.52% |
8.21% |
|
||||||||||||||||||||||||||||||||||||||||
|
1993 |
7.92% |
7.39% |
7.90% |
|
||||||||||||||||||||||||||||||||||||||||
|
1994 |
7.06% |
6.34% |
7.00% |
|
||||||||||||||||||||||||||||||||||||||||
|
1995 |
6.63% |
7.88% |
8.45% |
|
||||||||||||||||||||||||||||||||||||||||
|
1996 |
7.16% |
5.95% |
6.74% |
|
||||||||||||||||||||||||||||||||||||||||
|
1997 |
6.70% |
6.64% |
7.18% |
|
||||||||||||||||||||||||||||||||||||||||
|
1998 |
7.02% |
5.93% |
6.55% |
|
||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||
|
County Fair
Market Value
Comparisons for Residential Lots and
Improvements |
|
|||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
( Percentage
of Change) |
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
1989-1990
|
1990-1991
|
1991-1992
|
1992-1993
|
1993-1994
|
1993-1994
|
1995-1996
|
1996-1997
|
1997-1998
|
1989-1998
|
|
||||||||||||||||||||||||||||||||||
Albany |
11.3% |
5.3% |
12.1% |
8.1% |
12.1% |
8.8% |
16.4% |
10.1% |
8.7% |
141.2% |
|
||||||||||||||||||||||||||||||||||
Big
Horn |
18.2% |
5.1% |
-2.5% |
3.7% |
9.7% |
6.0% |
31.5% |
20.0% |
7.5% |
148.0% |
|
||||||||||||||||||||||||||||||||||
Campbell |
-0.4% |
-38.9% |
3.5% |
8.4% |
9.6% |
13.0% |
20.1% |
17.2% |
3.6% |
23.4% |
|
||||||||||||||||||||||||||||||||||
Carbon |
2.8% |
8.1% |
-10.4% |
1.5% |
5.4% |
8.1% |
16.7% |
11.3% |
8.5% |
62.3% |
|
||||||||||||||||||||||||||||||||||
Converse |
-4.2% |
2.7% |
3.0% |
4.9% |
9.6% |
19.0% |
26.2% |
8.8% |
6.3% |
102.4% |
|
||||||||||||||||||||||||||||||||||
Crook |
24.2% |
-1.4% |
3.6% |
2.1% |
2.1% |
15.2% |
39.8% |
20.7% |
7.1% |
175.0% |
|
||||||||||||||||||||||||||||||||||
Fremont |
30.7% |
10.8% |
-9.9% |
5.0% |
27.2% |
5.0% |
29.3% |
11.6% |
9.0% |
187.8% |
|
||||||||||||||||||||||||||||||||||
Goshen |
37.3% |
3.4% |
-26.3% |
-2.6% |
7.4% |
4.8% |
25.0% |
29.0% |
5.7% |
95.6% |
|
||||||||||||||||||||||||||||||||||
Hot
Springs |
16.4% |
-1.6% |
0.3% |
3.8% |
5.3% |
15.9% |
28.1% |
9.9% |
8.3% |
121.5% |
|
||||||||||||||||||||||||||||||||||
Johnson |
-0.9% |
-23.9% |
-5.3% |
5.1% |
17.2% |
21.6% |
37.2% |
22.8% |
2.7% |
85.3% |
|
||||||||||||||||||||||||||||||||||
Laramie |
-2.6% |
3.5% |
1.6% |
10.3% |
15.4% |
11.4% |
10.8% |
9.4% |
3.4% |
82.1% |
|
||||||||||||||||||||||||||||||||||
Lincoln |
28.5% |
9.5% |
-5.2% |
5.4% |
18.9% |
18.4% |
28.4% |
9.1% |
4.1% |
188.8% |
|
||||||||||||||||||||||||||||||||||
Natrona |
27.0% |
-1.7% |
-24.6% |
1.6% |
7.9% |
2.4% |
14.1% |
23.0% |
1.9% |
51.0% |
|
||||||||||||||||||||||||||||||||||
Niobrara |
-3.1% |
1.4% |
-16.0% |
-5.6% |
26.0% |
11.6% |
39.3% |
26.5% |
2.2% |
97.2% |
|
||||||||||||||||||||||||||||||||||
Park |
30.2% |
4.7% |
-10.6% |
8.4% |
14.4% |
23.5% |
26.8% |
10.4% |
6.7% |
178.7% |
|
||||||||||||||||||||||||||||||||||
Platte |
29.8% |
15.0% |
-3.5% |
3.8% |
5.7% |
6.8% |
29.0% |
11.5% |
6.4% |
157.8% |
|
||||||||||||||||||||||||||||||||||
Sheridan |
41.7% |
2.3% |
-1.4% |
23.7% |
2.7% |
33.5% |
22.4% |
15.3% |
7.5% |
268.1% |
|
||||||||||||||||||||||||||||||||||
Sublette |
1.8% |
8.6% |
-2.5% |
29.9% |
16.0% |
21.8% |
28.8% |
13.5% |
4.5% |
202.3% |
|
||||||||||||||||||||||||||||||||||
Sweetwater |
-8.6% |
34.5% |
-23.1% |
3.7% |
8.6% |
15.5% |
9.6% |
13.8% |
5.7% |
62.3% |
|
||||||||||||||||||||||||||||||||||
Teton |
37.1% |
32.8% |
19.7% |
47.9% |
16.5% |
22.0% |
11.1% |
3.1% |
10.7% |
481.2% |
|
||||||||||||||||||||||||||||||||||
Uinta |
-1.3% |
2.8% |
0.9% |
14.7% |
7.8% |
12.8% |
17.1% |
15.0% |
8.0% |
107.4% |
|
||||||||||||||||||||||||||||||||||
Washakie |
0.4% |
4.4% |
-14.1% |
6.3% |
9.3% |
10.7% |
16.0% |
9.4% |
7.8% |
58.6% |
|
||||||||||||||||||||||||||||||||||
Weston |
15.6% |
-0.2% |
-1.6% |
-13.4% |
3.6% |
10.8% |
23.9% |
6.4% |
8.3% |
61.4% |
|
||||||||||||||||||||||||||||||||||
|
1) New construction in the county |
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||
|
2) Increased market values of existing residential property in the county |
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||
|
3) Increased enforcement of the requirement of uniformity of appraisal between ounties by the Department of Revenue and the |
|
|
||||||||||||||||||||||||||||||||||||||||||
|
State Board of Equalization. |
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||
|
County Fair
Market Value
Comparisons for Residential Lots and
Improvements |
|
|
|
|||||||||||||||||||||||||||||||||||||||||
|
|
|
|
(Total Market
Values) |
|
|
|
|
|
|
|||||||||||||||||||||||||||||||||||
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
1996 |
1997 |
1998 |
|
||||||||||||||||||||||||||||||||||
Albany |
390,648,179 |
434,855,621 |
457,719,211 |
513,302,368 |
554,790,621 |
621,680,074 |
676,491,242 |
787,257,095 |
866,688,211 |
942,121,189 |
|
||||||||||||||||||||||||||||||||||
Big
Horn |
92,037,884 |
108,780,011 |
114,352,947 |
111,475,137 |
115,645,379 |
126,912,411 |
134,536,337 |
176,902,526 |
212,243,958 |
228,243,632 |
|
||||||||||||||||||||||||||||||||||
Campbell |
615,161,432 |
612,929,232 |
374,741,863 |
387,722,316 |
420,175,842 |
460,685,537 |
520,757,453 |
625,361,800 |
732,648,326 |
759,202,084 |
|
||||||||||||||||||||||||||||||||||
Carbon |
199,781,158 |
205,391,263 |
221,942,589 |
198,841,674 |
201,815,737 |
212,797,905 |
230,076,284 |
268,511,484 |
298,825,653 |
324,198,916 |
|
||||||||||||||||||||||||||||||||||
Converse |
145,005,063 |
138,872,105 |
142,681,926 |
146,976,116 |
154,115,242 |
168,851,200 |
200,901,747 |
253,615,632 |
275,998,579 |
293,498,211 |
|
||||||||||||||||||||||||||||||||||
Crook |
46,437,263 |
57,653,242 |
56,854,453 |
58,883,053 |
60,092,484 |
61,342,389 |
70,640,632 |
98,782,074 |
119,236,263 |
127,712,021 |
|
||||||||||||||||||||||||||||||||||
Fremont |
314,516,126 |
411,106,432 |
455,476,905 |
410,361,347 |
430,691,779 |
547,835,432 |
575,096,347 |
743,758,200 |
830,115,421 |
905,031,968 |
|
||||||||||||||||||||||||||||||||||
Goshen |
148,841,484 |
204,304,747 |
211,210,726 |
155,739,495 |
151,698,747 |
162,982,863 |
170,765,726 |
213,516,558 |
275,401,989 |
291,084,789 |
|
||||||||||||||||||||||||||||||||||
Hot
Springs |
54,990,200 |
64,010,705 |
62,957,084 |
63,123,768 |
65,514,726 |
68,961,589 |
79,912,495 |
102,387,379 |
112,487,737 |
121,805,505 |
|
||||||||||||||||||||||||||||||||||
Johnson |
136,695,758 |
135,498,905 |
103,176,579 |
97,747,947 |
102,705,263 |
120,396,589 |
146,361,737 |
200,770,200 |
246,532,874 |
253,261,474 |
|
||||||||||||||||||||||||||||||||||
Laramie |
1,263,764,305 |
1,230,475,021 |
1,274,082,947 |
1,293,994,253 |
1,427,074,463 |
1,646,949,526 |
1,834,765,968 |
2,033,157,347 |
2,224,944,211 |
2,301,157,463 |
|
||||||||||||||||||||||||||||||||||
Lincoln |
167,590,558 |
215,373,916 |
235,789,642 |
223,581,074 |
235,610,874 |
280,198,600 |
331,674,021 |
426,030,832 |
464,802,779 |
483,996,832 |
|
||||||||||||||||||||||||||||||||||
Natrona |
1,076,018,084 |
1,366,086,453 |
1,342,476,484 |
1,012,286,432 |
1,028,097,884 |
1,109,311,495 |
1,136,121,526 |
1,296,404,000 |
1,594,563,958 |
1,624,897,411 |
|
||||||||||||||||||||||||||||||||||
Niobrara |
23,715,105 |
22,973,158 |
23,297,137 |
19,561,200 |
18,472,053 |
23,280,358 |
25,979,800 |
36,186,926 |
45,762,011 |
46,757,263 |
|
||||||||||||||||||||||||||||||||||
Park |
354,816,495 |
461,960,263 |
483,646,379 |
432,297,158 |
468,548,484 |
535,967,505 |
661,920,158 |
839,338,516 |
926,761,084 |
989,015,589 |
|
||||||||||||||||||||||||||||||||||
Platte |
70,769,274 |
91,835,147 |
105,578,168 |
101,873,747 |
105,722,726 |
111,701,821 |
119,295,779 |
153,862,600 |
171,537,684 |
182,446,663 |
|
||||||||||||||||||||||||||||||||||
Sheridan |
233,174,600 |
330,488,253 |
338,161,642 |
333,542,053 |
412,692,505 |
423,696,716 |
565,652,832 |
692,297,253 |
798,417,653 |
858,298,768 |
|
||||||||||||||||||||||||||||||||||
Sublette |
127,753,432 |
130,104,200 |
141,348,926 |
137,783,505 |
178,967,811 |
207,517,484 |
252,851,368 |
325,713,021 |
369,674,905 |
386,256,442 |
|
||||||||||||||||||||||||||||||||||
Sweetwater |
584,015,579 |
534,022,042 |
718,353,042 |
552,526,842 |
572,888,526 |
622,283,053 |
718,800,979 |
787,677,284 |
896,475,242 |
947,889,000 |
|
||||||||||||||||||||||||||||||||||
Teton |
549,561,695 |
753,515,379 |
1,000,397,253 |
1,197,890,379 |
1,771,636,516 |
2,063,751,589 |
2,517,904,032 |
2,798,408,400 |
2,885,293,568 |
3,194,003,905 |
|
||||||||||||||||||||||||||||||||||
Uinta |
210,718,853 |
208,055,737 |
213,839,253 |
215,709,989 |
247,312,295 |
266,484,516 |
300,544,874 |
351,829,389 |
404,738,474 |
436,980,158 |
|
||||||||||||||||||||||||||||||||||
Washakie |
144,739,600 |
145,351,726 |
151,770,263 |
130,437,526 |
138,704,400 |
151,577,674 |
167,817,263 |
194,600,474 |
212,968,263 |
229,619,716 |
|
||||||||||||||||||||||||||||||||||
Weston |
70,928,368 |
81,998,800 |
81,848,895 |
80,520,800 |
69,769,979 |
72,278,421 |
80,116,021 |
99,288,832 |
105,684,389 |
114,501,806 |
|
||||||||||||||||||||||||||||||||||
STATE OF WYOMING
TAX REFORM 2000 COMMITTEE
P.O. BOX 472 PHONE: (307)
327-5148
ENCAMPMENT, WY 82325 FAX: (307) 327-5910
On June 8, 1998, the State of Wyoming Tax Reform 2000 Committee requested an Attorney Generals opinion regarding county option property tax relief measures. As an example, the Committee referred to Article 8, Section 2 of the Pennsylvania Constitution. This provision allows the Pennsylvania General Assembly to establish standards and qualifications by which local county taxing authorities can make uniform special real property tax provisions applicable to taxpayers who are longtime owner-occupants whose real property values have risen markedly as a consequence of refurbishing, renovating of other residences or construction of new residences.
The Attorney Generals opinion stated that if such legislation was adopted by the Wyoming legislature it would violate three mandates of the Wyoming Constitution:
1) The mandate that the legislature prescribe the percentage of value which shall be assessed within each designated class of property. This mandate would be violated because the legislature would be allowing the county governing boards to reduce the percentage of value to be assessed against each class of property.
2) The mandate that the legislature shall not create new classes or subclasses or authorize any property to be assessed at a rate other than the rates set for authorized classes. This mandate would be violated because the legislature would be facilitating unequal and inconsistent assessments.
3) The mandate that all taxation shall be uniform ad equal within each class of property This mandate would be violated because the legislature would in essence be allowing taxable property to be assessed at rates other than authorized for each particular class.
The Pennsylvania Constitution does allow the General Assembly to delegate property tax relief measures to county government whereas Wyomings Constitution does not. Pennsylvanias Constitution does not require statewide equalization as Wyomings does; it only requires equalization within each taxing unit.
For the complete text of the Attorney Generals opinion, contact the State of Wyoming Tax Reform 2000 Committee, P. O. Box 472, Encampment, WY, fax (307) 327-5910, email irarchib@uni From: Cliff Woodruff <clifford.woodruff@bea.doc.gov>
To: irarchib@union-tel.com <irarchib@union-tel.com>
Date: Thursday, April 01, 1999 1:34 PM
I think I've finally found the answer.
You asked what type of payments are included in federal nontax
payments for the real estate industry. The answer is rents, royalties,
and other fees. Including rents and royalties from mining. Why, you may
ask are rents and royalties from mining included in real estate and not
mining (which is exactly what I asked our national staff).
The National Income and Product Accounts (NIPA) methodology requires
that all receipts (cash or imputed) for rental of property, structures, land,
and intangible assets (such as copyrights or mineral rights) that yield
royalties, be included in the real estate industry.
Therefore, all rents and royalties from the use of land are included in real
estate no matter which industry pays the rents or royalties. Indirect
business taxes for real estate in Wyoming are quite high due to rents and
royalties paid to the federal government (primarily to mine on federal
I hope this answers your question,
REPORT TO THE
TAX REFORM 2000 COMMITTEE
II. CURRENT FINANCIAL CONDITIONS FOR
LOCAL
GOVERNMENT
III. FUTURE FINANCIAL NEEDS OF LOCAL
GOVERNMENT
1. General Operations
(Non-Enterprise)
6. Stormwater and Total Maximum Daily Load (TMDL)
III. PROBLEMS AND POTENTIAL
SOLUTIONS
1. Tax Compliance. This has been reported to a problem in the following areas:
IV. CONTINUING
WAM/WCCA EFFORTS
Discussions of tax reform inevitably
lead to much
finger-pointing between the various arms of government (state,
county,
municipal, and education) related to waste and inefficiency in
each others
activities. Members of
the WCCA/WAM
task force
believe there may be a
potential for
significant improvement and better accountability based on a
system for
periodic evaluation of government programs by independent
reviewers. The existing LSO system for
evaluation of
state programs might serve as a starting point for
discussion. If there is a reform proposal
to this
effect, we would be supportive, and interested in participating
in the process.
PROBLEMS AND SOLUTIONS
INSTABILITY OF TAX BASE
.
BROADEN TAX
BASE
PROPERTY TAX INFLEXIBILITY
.
ADD LIMITED
CLASSES
OPTIONAL TAX UNCERTAINTY
.
MONITOR PUBLIC
SENTIMENT
REVENUE
SUFFICIENCY
.
...MONITOR
PUBLIC UNDERSTANDING
PUBLIC
INFORMATION
|
|
|
COUNTY REVENUE
SOURCES - SUMMARY |
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||
|
5 year % Change |
5 year $ Change |
1993 |
1994 |
1995 |
1996 |
1997 |
1998 |
||||
State
Distributions |
|
|
|
|
|
|
|
|
||||
3 & 4% Sales and Use Tax
(1) |
29.27% |
8,301,873 |
20,057,789 |
22,094,097 |
23,447,505 |
23,803,477 |
24,997,716 |
28,359,662 |
||||
Severance Tax (3) |
5.58% |
344,438 |
5,828,114 |
5,696,796 |
7,891,716 |
4,598,713 |
6,791,918 |
6,172,552 |
||||
Gas Tax (1) |
22.52% |
823,498 |
2,833,532 |
3,067,019 |
3,176,816 |
3,140,355 |
3,443,775 |
3,657,030 |
||||
Special Fuels Tax
(1) |
39.11% |
1,706,411 |
2,656,506 |
3,256,494 |
3,265,016 |
3,064,968 |
3,889,299 |
4,362,917 |
||||
Railroad Car Tax (3) |
38.03% |
644,560 |
1,050,268 |
982,397 |
952,510 |
1,193,076 |
1,492,808 |
1,694,828 |
||||
Veterans Exemption (3) |
30.73% |
404,429 |
911,849 |
1,104,618 |
1,172,460 |
1,257,764 |
1,408,498 |
1,316,278 |
||||
|
|
|
|
|
|
|
|
|
||||
State Total |
26.83% |
12,225,209 |
33,338,058 |
36,201,421 |
39,906,023 |
37,058,353 |
42,024,014 |
45,563,267 |
||||
|
|
|
|
|
|
|
|
|
||||
Federal
Distributions |
|
|
|
|
|
|
|
|
||||
Payment in Lieu of Tax (2) |
9.41% |
749,537 |
7,219,424 |
6,809,799 |
5,443,372 |
5,708,573 |
8,300,318 |
7,968,961 |
||||
US Forest Reserve (3) |
-15.04% |
(278,011) |
2,127,068 |
2,355,730 |
2,191,881 |
1,882,334 |
1,844,048 |
1,849,057 |
||||
Mineral Royalties (3) |
|
(1,969,788) |
1,969,788 |
2,042,130 |
1,175,276 |
|
|
|
||||
Taylor Grazing Act (3) |
-22.49% |
(123,867) |
674,622 |
669,817 |
696,671 |
638,511 |
575,001 |
550,775 |
||||
|
|
|
|
|
|
|
|
|
||||
Federal
Total |
-15.64% |
(1,622,129) |
11,990,902 |
11,877,476 |
9,507,200 |
8,229,418 |
10,719,367 |
10,368,793 |
||||
|
|
|
|
|
|
|
|
|
||||
Local
Sources |
|
|
|
|
|
|
|
|
||||
Property Tax Collected (2) |
35.07% |
30,332,437 |
56,160,132 |
61,139,339 |
59,496,086 |
59,652,650 |
77,130,720 |
86,492,569 |
||||
1% Sales and Use Tax (1) |
30.40% |
5,828,325 |
13,343,287 |
22,094,097 |
15,216,509 |
15,899,442 |
16,835,582 |
19,171,612 |
||||
1% Cap Fact S&U Tax (1) |
-12.62% |
(1,857,014) |
16,572,656 |
17,262,805 |
19,322,015 |
20,537,452 |
13,239,006 |
14,715,642 |
||||
Lodging Tax (1) |
-29.60% |
(662,693) |
2,901,150 |
3,115,398 |
3,564,891 |
2,452,883 |
1,885,920 |
2,238,457 |
||||
Other Sources (2) |
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
||||
Local Total |
9.71% |
9,565,202 |
88,977,225 |
103,611,639 |
97,599,501 |
98,542,427 |
109,091,228 |
122,618,280 |
||||
|
|
|
|
|
|
|
|
|
||||
All Sources |
6.62% |
9,524,014 |
134,306,185 |
151,690,536 |
147,012,724 |
143,830,199 |
161,834,609 |
178,550,340 |
||||
|
|
|
|
|
|
|
|
|
||||
Data for this report
comes from: |
|
|
|
|
|
|
|
|
||||
(1) the Wy. Dept of
Revenue |
|
|
|
|
|
|
|
|
||||
(2) annual Bureau of
Census reports
to the Dept. of Audit |
|
|
|
|
|
|
||||||
(3) the Wy State
Treasurer's Office |
|
|
|
|
|
|
|
|
|
|
|
|
Abstract Statement of the
Cost of
Maintaining County Government in Wyoming ----Fiscal Year ended
June 30, 1998 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||
COSTS |
GRAND TOTAL |
ALBANY |
BIG HORN |
CAMPBELL |
CARBON |
CONVERSE |
CROOK |
FREMONT |
GOSHEN |
HOT SPRINGS |
JOHNSON |
LARAMIE |
LINCOLN |
NATRONA |
COSTS |
NIOBRARA |
PARK |
PLATTE |
SHERIDAN |
SUBLETTE |
SWEETWATER |
TETON |
UINTA |
WASHAKIE |
WESTON |
GRAND TOTAL |
Board
of county commissioners |
5,145,585
|
51,708
|
60,457
|
1,092,904
|
54,252
|
85,391
|
49,963
|
173,567 |
36,892
|
60,126
|
59,653
|
146,006
|
162,207
|
1,520,369
|
Board
of county commissioners |
43,586
|
207,592
|
378,663
|
151,383
|
125,938
|
113,657
|
356,386 |
100,659
|
55,799
|
58,427
|
5,145,585
|
County
clerk |
6,237,860
|
333,372
|
181,808
|
561,513
|
305,262
|
157,405
|
86,302
|
426,775
|
114,725
|
140,537
|
133,007
|
725,133
|
193,767
|
573,948
|
County
clerk |
66,162
|
275,159
|
116,816
|
332,297
|
112,231
|
608,353
|
346,152
|
277,873
|
95,381 |
73,882
|
6,237,860
|
County
treasurer |
5,226,791
|
257,867
|
157,017
|
538,112
|
190,215
|
190,559
|
96,907
|
376,434
|
99,591
|
113,488
|
90,876
|
628,869
|
180,029
|
521,373
|
County
treasurer |
53,027
|
238,896
|
100,792
|
225,152
|
96,005
|
387,623
|
301,347
|
244,197
|
72,496
|
65,919
|
5,226,791 |
County
assessor |
5,669,483
|
310,001
|
171,651
|
463,966
|
180,678
|
209,334
|
101,373
|
428,977
|
107,376
|
153,291
|
124,438
|
719,473
|
173,413
|
422,468
|
County
assessor |
49,622
|
274,884
|
73,948
|
295,268
|
133,170
|
439,946
|
288,392
|
320,985
|
107,930
|
118,899
|
5,669,483
|
County
sheriff |
25,953,925 |
819,460
|
520,718
|
2,455,071
|
844,202
|
657,917
|
384,054
|
1,875,230
|
330,720
|
261,405
|
305,305
|
2,896,397
|
1,009,568
|
1,840,358
|
County
sheriff |
234,476
|
1,059,833
|
345,640
|
725,665
|
998,866
|
2,712,402
|
3,170,273
|
2,063,545
|
236,068
|
206,752
|
25,953,925
|
County
attroney |
6,457,631
|
261,316
|
133,614
|
907,891 |
255,685
|
243,405
|
92,843
|
477,169
|
104,394
|
105,589
|
125,927
|
182,167
|
201,375
|
321,223
|
County
attroney |
52,721
|
403,912
|
100,559
|
274,113 |
155,049
|
931,113
|
540,616
|
393,077
|
120,673
|
73,200
|
6,457,631
|
County
planner |
2,055,088
|
113,208
|
1,023
|
- |
69,689
|
90,213
|
- |
142,185
|
6,900
|
9,244
|
9,653
|
52,048
|
234,873
|
117,681
|
County
planner |
24,375
|
90,250
|
10,292
|
-
|
74,081
|
350,469
|
639,327
|
- |
19,577
|
- |
2,055,088
|
County
surveyor and engineer |
5,781,773
|
- |
162
|
3,805,559
|
- |
9,444
|
- |
- |
1,800
|
120
|
- |
134,739
|
57,497
|
101,078
|
County
surveyor and engineer |
- |
205,285
|
1,989
|
268,395
|
46,179
|
319,936
|
658,551
|
171,039
|
- |
- |
5,781,773
|
County
coroner |
757,848
|
30,493
|
19,065 |
37,992
|
29,492
|
21,357
|
6,210
|
101,688
|
19,423
|
10,696
|
13,227
|
66,939
|
35,609
|
119,907
|
County
coroner |
12,643
|
10,060
|
12,908
|
15,033
|
10,793
|
77,004
|
59,413
|
37,475
|
10,204
|
217
|
757,848
|
Agriculture
department |
1,702,786
|
52,425
|
55,243
|
152,142
|
71,324
|
79,814
|
52,799
|
124,834
|
37,129
|
45,434
|
45,677
|
98,761
|
51,562
|
218,867
|
Agriculture
department |
30,022
|
53,893
|
61,157
|
62,875
|
32,382
|
126,083
|
84,051
|
83,568
|
37,570
|
45,174
|
1,702,786
|
District
court |
6,353,761
|
205,470
|
130,974
|
441,282
|
250,872
|
215,736
|
89,584
|
264,448
|
92,777
|
124,721
|
123,073
|
920,035
|
174,958
|
1,265,971
|
District
court |
57,996
|
351,000
|
110,696
|
227,287
|
91,701
|
378,961
|
310,777
|
318,883
|
126,506
|
80,053
|
6,353,761
|
Justice
or county court |
1,108,497
|
- |
118,186
|
- |
3,945
|
- |
84,243
|
6,998
|
- |
67,596
|
83,189
|
9,166
|
2,544
|
- |
Justice
or county court |
36,650
|
187,432
|
90,063
|
3,618
|
123,773
|
10,644
|
196,816
|
- |
46,365
|
37,269
|
1,108,497
|
Courthouse |
6,183,896
|
100,715
|
219,445
|
434,632
|
116,242 |
318,523
|
97,249
|
386,878
|
146,814
|
172,272
|
66,015
|
624,395
|
282,361
|
209,025
|
Courthouse |
73,346
|
413,427
|
70,005
|
330,385
|
145,240
|
892,644
|
448,501
|
115,464
|
425,530
|
94,788
|
6,183,896
|
Jail |
16,676,261
|
923,111
|
138,817
|
2,515,268
|
297,498
|
408,478
|
181,713
|
935,842
|
286,344
|
267,756
|
233,635
|
2,838,081
|
344,122
|
2,801,012
|
Jail |
124,131
|
612,878
|
296,203
|
525,908
|
278,170
|
1,025,864
|
215,099
|
940,181
|
334,591 |
151,559
|
16,676,261
|
Road
and bridge |
27,649,422
|
521,406
|
782,318
|
2,988,737
|
841,518
|
984,682
|
976,636
|
1,595,699
|
475,046
|
401,567
|
634,473
|
2,590,967
|
1,369,621
|
1,712,439
|
Road
and bridge |
222,328
|
1,351,916
|
601,615
|
1,216,271
|
1,915,301
|
2,334,299
|
1,467,525
|
1,401,768
|
380,788
|
882,502
|
27,649,422
|
Civil
defense/emergency mgmt |
1,714,556
|
14,296
|
34,853
|
- |
8,694
|
46,665
|
11,257
|
112,239
|
4,639
|
2,287
|
14,686
|
614,235
|
50,089 |
77,759
|
Civil
defense/emergency mgmt |
253
|
40,280
|
59,846
|
95,339
|
30,411
|
332,306
|
50,385
|
90,958
|
9,372
|
13,707
|
1,714,556 |
Elections |
1,205,928
|
74,177
|
44,616
|
73,432
|
46,438
|
33,830
|
1,051
|
159,161
|
13,611
|
1,451
|
1,968
|
202,435
|
5,940 |
52,487
|
Elections |
1,554
|
66,270
|
13,725
|
50,897
|
6,074
|
133,448
|
187,340
|
6,183
|
22,978
|
6,862
|
1,205,928
|
Health
(not hospitals) |
15,794,812
|
237,713
|
166,769
|
752,514
|
342,132
|
530,432
|
1,196,058
|
712,330
|
114,368
|
41,034
|
243,097
|
1,198,634
|
332,360
|
1,338,780
|
Health
(not hospitals) |
20,508
|
160,993
|
98,088
|
466,217
|
672,280
|
6,482,340
|
154,749
|
359,933
|
114,509
|
58,974
|
15,794,812
|
Weed
and pest control |
6,507,467
|
171,406
|
283,728
|
364,997
|
309,509
|
289,620
|
209,380
|
574,048
|
200,238
|
221,334
|
183,641
|
496,221
|
336,609
|
518,435
|
Weed
and pest control |
38,467 |
307,571
|
240,558
|
311,277
|
168,918
|
402,256
|
387,822
|
173,989
|
171,451
|
145,992
|
6,507,467
|
Libraries |
12,254,120
|
412,185
|
215,813
|
1,520,387
|
289,427
|
314,693
|
178,655
|
568,109
|
119,805
|
108,525
|
201,021
|
1,261,918
|
523,844
|
883,602
|
Libraries |
64,378
|
614,341
|
208,076
|
440,931
|
654,126
|
1,961,015
|
962,052
|
520,774
|
86,656
|
143,787
|
12,254,120
|
Fair
and events centers |
5,050,340
|
167,554
|
55,509
|
198,200
|
212,875
|
-
|
47,615
|
203,446
|
54,157
|
54,785
|
52,480
|
246,111
|
428,080
|
928,753
|
Fair
and events centers |
36,650
|
189,634
|
63,230
|
160,631
|
83,561 |
1,297,481
|
380,298
|
86,071
|
57,749
|
45,470
|
5,050,340
|
County
or district hospitals |
14,400,806
|
514,219
|
850,249
|
5,022,130
|
300,435
|
562,550
|
- |
- |
- |
53,752
|
275,461
|
- |
1,363,799
|
- |
County
or district hospitals |
282,092
|
1,125,990
|
209,528
|
55,685 |
- |
2,372,355
|
1,188,431
|
- |
179,825
|
44,305
|
14,400,806
|
County
of district airports |
2,760,882
|
44,500
|
73,218
|
600,293
|
40,212
|
54,784
|
- |
- |
- |
6,059
|
5,589
|
20,000
|
78,070
|
1,437,358
|
County
of district airports |
- |
-
|
- |
13,234
|
38,097
|
152,644
|
- |
129,741
|
- |
67,083
|
2,760,882
|
Fire
protection |
10,367,293
|
106,089
|
270,829 |
1,655,336
|
238,932
|
294,399
|
41,754
|
729,697
|
248,565
|
160,757
|
119,667
|
586,874
|
336,250
|
814,321
|
Fire
protection |
79,688
|
1,034,418
|
153,277 |
364,163
|
415,365
|
618,376
|
814,251
|
754,667
|
303,829
|
225,789
|
10,367,293
|
Protective
inspections |
367,938
|
- |
- |
-
|
- |
- |
- |
- |
- |
- |
- |
367,938
|
- |
- |
Protective
inspections |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
367,938
|
Solid
waste and landfill |
7,071,788
|
- |
189,444
|
771,920
|
184,085
|
342,434
|
15,161
|
906,794
|
- |
24,008
|
- |
-
|
546,060
|
- |
Solid
waste and landfill |
- |
820,633
|
- |
- |
444,038
|
1,018,222
|
1,091,656
|
388,145
|
312,787
|
16,401 |
7,071,788
|
Natural
resources |
2,733,838
|
73,704
|
121,651
|
60,000
|
350,306
|
55,565
|
130
|
128,598
|
78,867
|
- |
91,812
|
551,044
|
- |
40,317
|
Natural
resources |
40,548
|
57,927
|
120,279
|
534,352
|
- |
26,292
|
92,349
|
223,117
|
57,297
|
29,683 |
2,733,838
|
Parks,
recreation, museums |
12,544,401
|
- |
139,489
|
4,732,460
|
468,526
|
385,052
|
73,685
|
549,990
|
500
|
131,667
|
258,401
|
107,787
|
79,000
|
514,893
|
Parks,
recreation, museums |
- |
589,039
|
106,315
|
130,780
|
278,506
|
1,089,934
|
2,227,764
|
417,424
|
91,044
|
172,145
|
12,544,401
|
County
administration |
25,315,419
|
340,659
|
253,663
|
2,121,035
|
1,394,136
|
338,046
|
371,982
|
671,405
|
550,969
|
302,002
|
126,260
|
4,606,250
|
1,481,714 |
2,364,092
|
County
administration |
157,856
|
1,751,855
|
676,736
|
173,834
|
841,850
|
1,377,598
|
3,096,242
|
1,361,880
|
720,798
|
234,557
|
25,315,419
|
Social
services |
11,338,596
|
168,296
|
112,515
|
1,920,664
|
327,285
|
327,622
|
20,378
|
2,494,274
|
54,476
|
24,062
|
20,299
|
701,267
|
129,371
|
1,478,595
|
Social
services |
10,806
|
33,500
|
83,608
|
104,597
|
60,405
|
1,456,725
|
883,477
|
551,911
|
85,482
|
288,981
|
11,338,596
|
Other
|
1,162,808
|
62,862
|
11,797 |
441,524
|
- |
14,140
|
- |
17,295
|
43,745
|
5,500
|
82,276
|
57,727
|
82,898
|
18,936
|
Other
|
10,012
|
-
|
19,500
|
189,603
|
- |
362
|
1,322
|
68,019
|
29,541
|
5,749
|
1,162,808
|
Total
Costs |
253,551,599 |
6,368,212 |
5,514,641 |
36,629,961 |
8,023,866 |
7,262,090 |
4,466,982 |
15,144,110 |
3,343,871 |
3,071,065 |
3,724,806 |
23,651,617 |
10,247,590 |
22,214,047 |
Total
Costs |
1,823,897 |
12,528,868 |
4,424,112 |
7,745,190 |
8,032,510 |
29,430,352 |
20,601,364 |
11,601,526 |
4,312,796 |
3,388,126 |
253,551,599 |
Population
- 1990 census |
453,589
|
30,797
|
10,525
|
29,370
|
16,659
|
11,128
|
5,294 |
33,662
|
12,373
|
4,809
|
6,145
|
73,142
|
12,625
|
61,226
|
Population
- 1990 census |
2,499
|
23,178
|
8,145
|
23,562
|
4,843
|
38,823
|
11,173
|
18,705
|
8,388
|
6,518
|
453,589
|
Average
net cost per person |
559 |
207 |
524 |
1247 |
482 |
653 |
844 |
450 |
270 |
639 |
606 |
323 |
812 |
363 |
Average
net cost per person |
730 |
541 |
543 |
329 |
1659 |
758 |
1844 |
620 |
514 |
520 |
559 |
BONDED
INDEBTEDNESS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BONDED
INDEBTEDNESS |
|
|
|
|
|
|
|
|
|
|
|
General
County Debt |
25,542,955
|
850,000
|
2,207,955
|
7,905,000
|
- |
- |
-
|
- |
- |
- |
- |
- |
1,675,000
|
- |
General
County Debt |
1,050,000
|
7,080,000
|
- |
-
|
- |
- |
4,775,000
|
- |
- |
- |
25,542,955
|
School
District Debt |
201,890,517
|
9,735,000
|
4,770,000
|
20,905,000
|
5,925,000
|
425,000
|
2,798,904
|
14,580,000
|
- |
6,050,000
|
- |
6,905,000
|
16,995,000
|
12,676,613
|
School
District Debt |
|
8,220,000
|
160,000
|
3,640,000
|
8,660,000
|
30,590,000
|
8,925,000
|
34,630,000
|
1,955,000
|
3,345,000
|
201,890,517
|
Misc.
Special District Debt |
2,900,000
|
- |
- |
|
- |
- |
525,000 |
- |
- |
- |
- |
|
- |
- |
Misc.
Special District Debt |
- |
- |
- |
-
|
- |
2,375,000
|
- |
|
|
- |
2,900,000
|
Total Bonded
Indebtedness |
230,333,472 |
10,585,000 |
6,977,955 |
28,810,000 |
5,925,000 |
425,000 |
3,323,904 |
14,580,000 |
-
|
6,050,000 |
-
|
6,905,000 |
18,670,000 |
12,676,613 |
Total Bonded
Indebtedness |
1,050,000 |
15,300,000 |
160,000 |
3,640,000 |
8,660,000 |
32,965,000 |
13,700,000 |
34,630,000 |
1,955,000 |
3,345,000 |
230,333,472 |
Information
for this abstract was drawn from thee reports of the county
clerks and
treasurers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
City and Town
Financial
Information |
|
|
City and Town
Financial
Information |
|
|
City and Town
Financial
Information |
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
City
and Town Revenues |
|
|
|
|
Revenue
From Taxes, Licenses, Permits & Other |
|
|
|
|
Salary and Other |
|
Purchase of Equipment, |
Total Expenditures |
|
|
|
|
|
|
|
1995 |
1996 |
1997 |
1998 |
City
and Town Expenditures |
Current Expenses |
Construction |
Land & Buildings |
All Categories |
Intergovernmental
Revenues |
|
|
|
|
Part
1 Current Property Tax |
7,586,552
|
8,128,056
|
8,646,045
|
9,225,167
|
|
1995 |
1996 |
1997 |
1998 |
Federal
Revenues |
1995 |
1996 |
1997 |
1998 |
Deliquent
Property Tax |
31,865
|
29,614
|
25,677
|
43,796
|
Financial
Administration |
8,716,275
|
53,349
|
591,504
|
9,361,128
|
PILT
Grants-Fed Direct |
10,392
|
7,930 |
6,350
|
6,950
|
County
Auto Tax |
2,623,986
|
2,900,299
|
3,039,907
|
3,104,660
|
Judicial
& Legal |
4,236,273
|
|
12,981
|
4,249,254
|
Federal
Housing & Urban Renew. |
3,366,027
|
3,633,170
|
3,127,211
|
3,150,112
|
Other |
100,104
|
128,805
|
115,201
|
161,199
|
General
Public Buildings |
3,764,068
|
263,357
|
2,461,685
|
6,489,110
|
Water
Grants |
-
|
361,529
|
17,408
|
29,865
|
Franchise
Fees |
5,738,410
|
6,063,717
|
6,170,127
|
6,398,712
|
Central
Administration |
12,184,312
|
2,330,703
|
1,188,646
|
15,703,661
|
Electric
Grants |
-
|
176,000
|
|
|
Building
Permits |
2,107,138
|
2,487,017
|
2,455,007
|
2,194,629
|
Libraries |
29,316
|
|
|
29,316
|
Federal
Grants other |
2,886,159
|
3,619,272
|
3,300,491
|
3,784,956
|
Lodging
Tax-Local Option |
475,496
|
424,348
|
420,904
|
428,678
|
Public
Welfare |
3,196,247
|
1,875
|
142,073
|
3,340,195
|
|
|
|
|
|
Dog
Licenses |
89,376
|
115,447
|
96,769
|
106,876
|
Health
Administration |
163,969
|
|
12,295
|
176,264
|
Total Federal
Revenue |
6,262,578 |
7,797,901 |
6,451,460 |
6,971,883 |
Business
Licenses & Permits |
1,358,371
|
1,809,854
|
1,516,804
|
1,565,334
|
Payments
to Hospitals |
|
|
|
-
|
|
|
|
|
|
Optional
1% tax |
24,967,291
|
31,708,079
|
34,822,127
|
42,812,691
|
Health
other than Hospitals |
743,536
|
165,028
|
71,718
|
980,282
|
From State of
Wyoming |
|
|
|
|
Other |
1,375,349
|
887,964
|
881,183
|
1,729,295
|
Highways,
Streets & Alleys |
21,438,494
|
12,367,221
|
2,753,404
|
36,559,119
|
Veteran's
Exemption |
44,215
|
122,188
|
1,181,137
|
55,081
|
|
|
|
|
|
Municipal
Airports |
707,831 |
789,177
|
358,288
|
1,855,296
|
Municipal
share/State Sales Tax |
58,241,653
|
58,073,874
|
59,372,694
|
59,336,422
|
Total Revenue
From Taxes, |
|
|
|
|
Parking
Facilities |
268,014
|
|
|
268,014
|
Municipal
share/State Cigarette Tax |
3,936,484
|
3,986,061
|
4,187,131
|
4,510,164
|
Licenses,
Permits |
46,453,938 |
54,683,200 |
58,189,751 |
67,771,037 |
Police |
37,845,643
|
114,497
|
1,872,715
|
39,832,855
|
Municipal
share/State Min.Royalties |
17,072,384
|
17,365,512
|
18,633,095
|
16,802,506
|
|
|
|
|
|
Fire
Department |
15,292,881
|
731,926
|
1,444,204
|
17,469,011
|
Severance
Tax |
16,148,559
|
10,727,030
|
16,296,393
|
17,510,451
|
Charges for
Services &
Miscellaneous Revenue |
|
|
|
Corretions |
212,364
|
|
|
212,364
|
|
Street&Hwy
State Gas Tax |
3,664,731
|
3,464,048
|
3,517,221
|
3,522,342
|
|
|
|
|
|
Protective
Inspection |
2,554,634
|
201,129
|
93,922
|
2,849,685
|
State
Health & Mental Hlth Grants |
296,901
|
326,858
|
325,878
|
439,961
|
Water
Utility Charges |
40,421,002
|
41,147,148
|
44,420,309
|
45,336,101
|
Sewers
and Sewage Disposal |
17,656,091
|
6,745,075
|
1,467,407
|
25,868,573
|
State
Aid for Housing or Urban Ren. |
79,106
|
6,075
|
260,251
|
203,528 |
Electric
Utility Charges |
24,155,270
|
26,112,534
|
25,890,293
|
25,163,341
|
Garbage
Collection |
12,457,737
|
113,708
|
1,636,784
|
14,208,229
|
State
Water Grants |
1,421,735
|
4,752,367
|
10,701,915
|
7,584,502
|
Airport
Charges |
264,975
|
278,343
|
263,638
|
235,055
|
Parks
and Recreation |
19,657,186
|
7,503,572
|
1,247,216
|
28,407,974
|
State
Electric Grats |
173,021
|
2,223,316
|
35,718
|
|
Housing
& Urban Revenew Chgs |
208,602
|
169,537
|
197,811
|
173,856
|
Housing
& Community Development |
2,661,661
|
662,668
|
1,099,671
|
4,424,000
|
Other
St. Aid: Airport Grants |
677,275
|
266,853
|
754,456
|
692,462
|
Parks
& Recreation Charges |
4,995,063
|
5,887,025
|
5,539,041
|
5,831,943
|
Interest-Water
Utility Debt |
3,532,413
|
386,488
|
|
3,918,901
|
Aircraft
Fuel Sales Tax |
9,742
|
8,951
|
29,579
|
1,107,070
|
Sewerage
Charges |
20,792,716
|
22,264,940
|
23,445,600
|
23,922,354
|
Interest
- Electric Utility Debt |
36,886
|
|
|
36,886
|
Parks
& Recreation Grants |
810,862
|
890,473
|
116,298
|
82,487
|
Garbage
& Trash Collection Chg. |
16,282,363
|
17,615,612
|
18,215,367
|
20,256,432
|
Interest
all other |
757,314
|
143,062
|
|
900,376
|
Law
Enforcement Assistance Grant |
209,904
|
325,099
|
411,340
|
479,724
|
Municipal
Court |
3,789,239
|
3,745,024
|
4,335,393
|
4,280,196
|
Water
Utilitity Expenditures |
34,730,529
|
5,710,568
|
2,448,632
|
42,889,729
|
Special
Fuels Tax |
470,457
|
431,206
|
550,716
|
668,399
|
Highway
Charges |
48,812
|
57,396
|
28,813
|
31,042
|
Electric
Utilitity Expenditures |
23,085,389
|
1,811,707
|
781,890
|
25,678,986 |
JTPA
and SYEP |
291,076
|
374,622
|
176,842
|
117,936
|
Cemetary
Charges |
558,026
|
547,350
|
566,031
|
593,697
|
Cemetary |
1,905,045
|
44,054
|
110,976
|
2,060,075
|
Economic
Development (CDBG) |
1,288,292
|
1,772,422
|
2,100,375
|
1,753,106
|
Other
Charges |
1,144,745
|
2,205,616
|
2,019,260
|
1,877,083
|
Animal
control |
1,899,781
|
25,683
|
20,515
|
1,945,979
|
Highway
Safety Grants |
290,097
|
162,097
|
181,479
|
212,042
|
Other
Charges |
1,281,772
|
844,590
|
984,543
|
1,107,922
|
Weed
& Pest Control |
2,224,157
|
|
12,053
|
2,236,210
|
Waste
Treatment Grants |
897,246
|
139,230
|
721,697
|
836,737
|
Other
Charges |
1,341,268
|
711,657
|
4,036,410
|
584,643
|
Economic
Development |
1,122,085
|
100,017
|
63,553
|
1,285,655
|
Civil
Defense Grants |
17,615
|
37,745
|
13,478
|
16,094
|
Special
Assessments |
662,129
|
534,471
|
1,124,427
|
796,501
|
Insurance |
1,472,455
|
|
|
1,472,455
|
Refund
of gas taxes paid by Mun. |
20,283
|
6,192
|
9,537
|
398,922
|
Receipts
from Sale of Property |
951,962
|
418,869
|
592,217
|
437,617
|
Employee
Benefits |
2,320,582
|
|
|
2,320,582
|
State
for Police Retirement |
372,650
|
372,650
|
372,650
|
372,650
|
Interest
Earnings |
13,939,488
|
15,653,539
|
17,603,999
|
16,885,582
|
Other |
5,667,490
|
393,547
|
119,022
|
6,180,059
|
State
PILT |
142,757
|
23,461
|
15,080
|
57,671
|
Rents
& Royalties |
852,162
|
738,576
|
1,003,144
|
513,675
|
Other |
5,173,610
|
1,440,755
|
100,028
|
6,714,393
|
Other
State Grants |
5,461,339
|
5,109,175
|
6,439,825
|
8,500,102
|
Misc
other Revenue (see report) |
1,788,021
|
1,888,775
|
2,689,017
|
4,548,481
|
Other |
4,577,802
|
34,227
|
579,091
|
5,191,120
|
Other
State Grants |
5,167,266
|
2,947,704
|
3,606,224
|
4,600,743
|
Misc
other Revenue (see report) |
2,629,221
|
3,624,854
|
2,378,879
|
2,402,229
|
Other |
3,106,626
|
61,037
|
57,688
|
3,225,351
|
Other
State Grants |
2,684,778
|
2,172,082
|
10,710,481
|
510,101
|
Misc
other Revenue (see report) |
3,647,127
|
2,960,356
|
3,664,648
|
3,329,186
|
Other |
1,561,709
|
5,438,042
|
1,882,706
|
8,882,457
|
Other
State Grants |
53,750
|
414,074
|
584,273
|
4,148
|
Misc
other Revenue (see report) |
4,002,888
|
4,490,918
|
1,425,497
|
4,957,614 |
Other |
1,806,851
|
|
|
1,806,851
|
|
|
|
|
|
Misc
other Revenue (see report) |
5,378,070
|
1,076,820
|
135,489
|
188,780
|
Other |
1,050,337
|
|
|
1,050,337
|
Total From
State |
119,944,178 |
116,501,365 |
141,305,763 |
130,375,351 |
Misc
other Revenue (see report) |
1,264,410
|
2,988,059
|
17,675
|
350,539
|
Other |
300
|
|
|
300
|
|
|
|
|
|
Misc
other Revenue (see report) |
736,909
|
1,927,845
|
357,391
|
15,847
|
|
|
|
|
|
Revenues from
Other Local
Governments |
|
|
|
|
|
|
|
|
Total |
259,817,893 |
47,632,472 |
22,630,667 |
330,081,032 |
|
|
City and Town
Financial
Information |
|
|
|
||
|
|
|
|
|
|
|
|
CASH
AND INVESTMENTS - 1998 |
|
|
|
|
|
|
|
CASH ON HAND
- 1998 |
Cash on Hand |
Certificates of Deposit |
Other Investments |
Total Cash & Investments |
|
Other Information -
1998 |
|
General
Fund |
35,435,777
|
60,368,908
|
30,879,226
|
126,683,911
|
|
TOTAL
SALARIES AND WAGE |
$105,234,963
|
Special
Revenue Funds |
19,454,652
|
21,038,721
|
195,762
|
40,689,135
|
|
|
|
Fiduciary
Funds |
3,660,344
|
22,228,960
|
35,772,836
|
61,662,140
|
|
CONTRACTUAL
SERVICES |
$ 53,680,913
|
Debt
Service Funds |
1,425,804
|
1,241,039
|
3,092,181
|
5,759,024
|
|
|
|
Capitol
Projects |
3,512,024
|
28,030,884
|
2,977,750
|
34,520,658
|
|
MILL
LEVY ASSESSMENTS |
|
Special
Assessment Funds |
329,886
|
965,541
|
478,019
|
1,773,446
|
|
Maximum
Assessed |
29.24
mills |
Enterprise
Funds |
35,219,759
|
37,516,957
|
15,484,293
|
88,221,009
|
|
Average
Assesses |
7.96
mills |
Other |
7,575,015
|
|
|
7,575,015
|
|
|
|
|
|
|
|
366,884,338
|
|
|
|
|
|
|
|
|
|
|
|
LONG TERM
DEBT - 1998 |
SEWER |
WATER |
ELECTRIC |
INDUSTRIAL REVENUE GONDS |
OTHER |
TOTAL LONG TERM DEBT |
SHORT TERM DEBT |
Outstanding
beginning of fiscal year |
18,303,526
|
70,806,291
|
1,972,987
|
2,684,350
|
21,771,685
|
115,538,839
|
639,907
|
Issued
during fiscal year |
8,715,180
|
26,974,850
|
1,000,000
|
|
2,021,216
|
38,711,246
|
|
Retired
during fiscal year |
(552,452) |
(25,632,796) |
(42,914) |
(527,150) |
(3,657,954) |
(30,413,266) |
|
Outstanding
end of fiscal year |
21,005,482
|
66,153,315
|
2,913,845
|
2,157,200
|
19,735,342
|
111,965,184
|
440,376
|
Revenue
Debt Outstanding |
17,833,535
|
29,887,788
|
260,454
|
|
15,036,922
|
63,018,699
|
|
General
Obligation Debt Outstanding |
5,851,542
|
34,370,346
|
|
265,000
|
1,021,540
|
41,508,428
|
|
|
|
|
|
|
|
Note: The 1998 report includes all
cities |
|
Subsidies
provided to Enterprises Funds for 998 shown by type of
operation. |
|
and
towns in the state except for: |
|
||||
Sanitation |
503,888
|
|
Ice Arena
|
148,986
|
|
Albin
Jackson |
|
Wastewater
System |
94,628
|
|
Ski Area
|
317,834 |
|
Alpine
Lagrange |
|
Electric
System |
-
|
|
Cable TV
|
-
|
|
Bairoil
Lusk |
|
Water
System |
235,965
|
|
Golf Course
|
178,572
|
|
Burlington
Manderson |
|
Landfill |
45,174
|
|
Civic Center
|
770,050
|
|
Byron
Meeteetsee |
|
|
|
|
Totals |
2,295,097 |
|
Granger
Superior |
|
|
|
|
|
|
|
Guernsey |
|
|
|
|
|
|
|
|
|
]
INTERNET AND
CATALOG SALES
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
1.
|
Appendix |
Appendices |
MW 97 |
2 |
|
2.
|
Enrolled Act No. 56, Senate |
Act creating TR2000 |
MW97 |
4 |
|
3.
|
Appointments to the Tax Reform 2000 Committee |
Appointments to TR 2000 |
MW97 |
2 |
|
4.
|
Tax Reform 2000 Meeting Dates and Locations |
Meeting Dates |
MW97 |
1 |
|
5.
|
State of Wyoming Tax Reform 2000 Committee Statement of Revenues and Expenditures |
FinStmnt |
ME97 |
1 |
|
6.
|
Criteria For Determining and Evaluating State and Local Revenue Options |
Criteria Report |
MW97 |
2 |
|
7.
|
Committee Options for Tax Reform Compared to the Committees Criteria |
Matrixcomp |
MW97 |
9 |
|
8.
|
Revenue Sources . |
Appenrevsources |
ME97 |
2 |
|
9.
|
Presenters Tax Reform 2000 Meetings 1997-1998 |
Presenters |
MW97 |
22 |
|
10.
|
Property Taxes |
Property Tax |
MW97 |
23 |
|
11.
|
Mineral Taxes |
Mineral Tax |
MW97 |
18 |
|
12.
|
Sales and Use Tax Composition |
Sale Tax |
MW97 |
24 |
|
13.
|
Gasoline and Fuel Tax Composition |
Fuel Tax |
MW97 |
4 |
|
14.
|
Cigarette and Tobacco Tax Composition |
Cigarette Tax |
MW97 |
11 |
|
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
15.
|
Liquor and Malt Beverage Excise Tax |
Liquor Tax |
MW97 MW97 |
11 |
|
16.
|
Corporate Franchise Tax Fact Sheet |
Corporate Tax |
|
2 |
|
17.
|
Insurance Premium Tax |
Insurance Premium |
MW97 |
2 |
|
18.
|
Wyoming Estate Tax |
Estate Tax |
MW97 |
2 |
|
19.
|
Distribution of Tax Burden Chart A |
equityappen. |
ME97 |
3 |
|
20.
|
|
|
|
|
Refer to: http://www.state.nd.us/taxdpt/pubs/commissioners/98redbook.pdf Page 16 |
21.
|
|
stability appendix Sheet 1 Severance Tax Sheet 2 Sales Tax Sheet 3 Assessed Valuation |
ME97 |
4 |
|
22.
|
|
Tax Balance Sheet 1 Income Tax Sheet 2 Chart Income Tax Sheet 3 Surrounding Sheet 4 Chart Surrounding Sheet 5 Mineral Sheet 6 Chart Mineral |
ME97 |
6 |
|
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
23.
|
State and Local Government Direct General Expenditures Per Capita 1995-1996 |
Expcompapp |
ME97 |
2 |
|
24.
|
|
|
|
|
Refer to: http://www.state.nd.us/taxdpt/pubs/commissioners/98redbook.pdf Page 14-15 |
25.
|
Tax Reform 2000 Questions for Discussion |
MW97 |
9 |
|
|
26.
|
A Business Development Plan for Wyoming |
Busdevplan |
MW97 |
5 |
|
27.
|
Susan Bigelow representing WEDA |
Susan Bigelow |
MW97 |
6 |
|
28.
|
Gross State Product (GSP in current dollars) |
MW97 |
4 |
|
|
29.
|
|
Surrounding States Sheet 1 Demo Sheet 2 GSP Sheet 3 Empl. Sheet 4 indus Sheet 5 - Wage |
ME97 |
17 |
|
30.
|
|
Mineralstates Sheet 1 Demo Sheet 2 GSP Sheet 3 Mincomp Sheet 4 Empl. Sheet 5 indus Sheet 6 - Wage |
ME97 |
6 |
|
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
31.
|
|
woodruff |
MW97 |
1 |
|
32.
|
|
No income Sheet 1 Demo Sheet 2 GSP Sheet 3 Empl. Sheet 4 indus Sheet 5 wage |
ME97 |
17 |
|
33.
|
|
PWMTF Sheet 1 Sevdist Sheet 2 Trstfund Sheet 3 leginv Sheet 4 - Intcomp |
ME97 |
5 |
|
34.
|
|
mktvalues Sheet 1 Mktval Sheet 2 - Percentage |
ME97 |
4 |
|
35.
|
|
MW97 |
1 |
|
|
36.
|
|
|
|
|
Refer to: http://legisweb.state.wy.us/1999inte/revexp/macro2.htm Page 113-127 |
37.
|
Report to the Tax Reform 2000 Committee |
TR1K Final text |
MW97 |
11 |
|
38.
|
|
T2000Report 3 |
Powerpt |
23 |
|
39.
|
|
Powerpt |
14 |
|
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
40.
|
|
localgovt Sheet 1-Crevsource Sheet 2-Cexpenses Sheet 3-C&Trevdist Sheet 4-C&TFininfo Sheet 5-Cash&Debt |
ME97 |
7 |
|
41.
|
|
SenIntLaw |
MW97 |
4 |
|
42.
|
|
Mapbursts |
MW97 |
13 |
|
43.
|
Services Exempt in Wyoming |
STexappen |
MW97 |
3 |
|
44.
|
Quantification of Wyomings Sales Tax Exemptions |
Pitkin Report |
MW97 |
3 |
|
45.
|
|
Pitkin Tables Sheet 1 Table 1 Sheet 2 Table 2 Sheet 3 Table 3 |
ME97 |
6 |
|
46.
|
|
MW97 |
2 |
|
|
47.
|
Real Estate Transfer Tax |
RExfer tax |
MW97 |
8 |
|
48.
|
|
MW97 |
2 |
|
|
49.
|
1996 Income Disbursement in Wyoming |
IncDist Sheet 1 IncDisb. Sheet 2 Statinc97 Sheet 3 Statinc96 |
ME97 |
7 |
|
State Individual Income Estimates |
inctax Sheet 1 txinc Sheet 2 adjinc Sheet 3 Prop & ST ded |
ME97 |
3 |
|
Insert # |
Heading |
File
Name |
File
Type |
# of
Pages in File |
Reference |
51.
|
Wyoming Department of Revenue State Individual Income Tax Estimate |
DeptRevIT |
MW97 |
6 |
|
52.
|
|
DeptRev IT |
Powerpt |
11 |
|
53.
|
|
ME97 |
3 |
|
|
54.
|
Temporary Nuclear Fuel Rod Storage |
MW97 |
3 |
|
|
55.
|
State Lottery |
Lottery |
MW97 |
6 |
|
56.
|
Earmarking of State Taxes and Federal Mineral Royalties |
Earmarks |
MW97 |
9 |
|
57.
|
|
|
|
|
Refer to: http://legisweb.state.wy.us/1999inte/revexp/macro2.htm Page 1-111 |
58.
|
Property Tax Exemptions Further Study |
Prop Tax Ex |
MW97 |
7 |
|
59.
|
Gross Receipts Taxes |
Gross Receipts Tax |
MW97 |
9 |
|
60.
|
|
|
|
|
Refer to: http://www.state.nv.us/taxation/bustax.htm |
61.
|
Public Utilities Taxes |
Pubutil |
MW97 |
5 |
|
62.
|
Local Tax Options |
Locatxopt |
MW97 |
5 |
|
63.
|
State Lodging Tax |
State Lodging Tax |
MW97 |
2 |
|
64.
|
Tax Structure of States without the Three Legged Stool Tax Structure |
3leggedstool |
MW97 |
7 |
|
65.
|
Washington Business & Occupation Tax |
Other States |
MW97 |
17 |
|
66.
|
The Impact of Federal Tax Reform |
FedTax |
MW97 |
2 |
|
67.
|
Bibliography |
Bibliography |
MW97 |
9 |
|