Section 18-3-509 - Fire protection(a) The board of county commissioners may provide fire protection for persons and property within the boundaries of the county, and may: (i) Contract to give or receive fire protection to or from one (1) or more municipal corporations or private organizations; (ii) Provide fire protection jointly with one (1) or more municipal corporations or private organizations; (iii) Contribute toward the support of any fire department in return for fire protection service; (iv) Contract to participate in the emergency fire suppression account program pursuant to W.S. 36-1-401 through 36-1-404.(b) The board of county commissioners of any county contracting with any municipal corporation, private organization or fire department in return for fire protection service may make an appropriation in its annual budget for the purchase of fire equipment or for the maintenance and support of the fire protection and may annually levy a tax of not more than one (1) mill on the taxable valuation of the property in the county except property within any incorporated city or town or rural fire district. The levy shall be made at the same time as other levies for county and school purposes and the proceeds from the levy shall be kept in a special fund by the county treasurer and used solely for the purpose of fire protection: (i) The administration and expenditures of the special fund is the responsibility of the board of county commissioners. The board of county commissioners of any county entering into a contract with any municipal corporation or private organization shall provide that the municipal corporation or private organization shall reimburse the county for the use of fire fighting equipment on such terms as the contracting parties may agree.