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LSO memo: Idaho‑style sinking funds not generally authorized for Wyoming irrigation districts
Summary
Legislative Service Office review found statutory limits on special‑district authorities largely prevent irrigation districts from imposing assessments specifically to accumulate multi‑year major‑maintenance reserves; committee members discussed possible statutory changes to permit constrained reserve accounts and pooled investment options.
Josh Anderson of the Legislative Service Office presented a brief memo at the Agriculture, State & Public Lands & Water Resources Committee summarizing statutory authority for irrigation‑sector special districts to accumulate funds for major maintenance and large future capital needs.
The memo covered three district types — public irrigation districts, watershed improvement districts and water conservancy districts — and concluded that statutory provisions do not clearly authorize special assessments specifically earmarked for major‑maintenance reserve accounts. Anderson noted…
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