(a) Each school district board shall file a copy of an official map or legal description designating the geographical boundaries of the school district or the changes to its geographical boundaries with the department of revenue, the county assessor and the county clerk in the county or counties within which the district is located in accordance with the department's rules adopted pursuant to W.S. 39-11-102(c)(xxiv) regarding tax districts and as follows: (i) Within ten (10) days after the effective date of formation; and (ii) Annually, by a date determined by the department, if the school district has changes to its geographical boundaries in the preceding year.
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