§ 39-13-108 — Enforcement

Wyoming § 39-13-108

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 13: AD VALOREM TAXATION

Text

(a) Audits. There are no specific applicable provisions
for audits for this chapter.
(b) Interest. The following shall apply:
(i) Except as otherwise provided in W.S. 39-13-113,
taxes provided by this act are due and payable at the office of
the county treasurer of the county in which the taxes are
levied. Fifty percent (50%) of the taxes are due on and after
September 1 and payable on and after November 10 in each year
and the remaining fifty percent (50%) of the taxes are due on
and after March 1 and payable on and after May 10 of the
succeeding calendar year except as hereafter provided. If the
entire tax is paid on or before December 31, no interest or
penalty is chargeable;
(ii) The balance of any tax not paid as provided by
W.S. 39-13-113 or paragraph (i) of this subsection is delinquent
after the day on which it is payable and shall bear interest at
eighteen percent (18%) per annum until paid or collected;
(iii) Taxes are delinquent pursuant to paragraph (ii)
of this subsection when a taxpayer or his agent knew or
reasonably should have known that the total tax liability was
not paid when due;
(iv) Rail car companies. If the taxes levied and
payable to the department under W.S. 39-13-104(g) are not paid
on December 31 of the year levied, they shall become delinquent
and shall bear interest at the rate of eleven percent (11%) per
annum. If the taxes and interest due are not paid before
February 1 following the levy, the department may collect them
by distress and sale of any property belonging to the delinquent
owner in the manner required of county treasurers, and the order
of the department shall be sufficient authority therefor. The
department may use any other remedy available for the collection
of monies due.
(c) Offenses and penalties. The following shall apply:
(i) Offenses. The following shall apply:
(A) Any officer neglecting or refusing to comply
with any requirement of this act for which no other penalty is
provided, may be fined not to exceed one thousand dollars
($1,000.00) to be recovered against him and his sureties;
(B) Any county treasurer, or person acting in
his behalf, failing to comply with any provision of paragraph
(e)(ii) of this section is guilty of a misdemeanor and upon
conviction thereof may be fined not to exceed one hundred
dollars ($100.00);
(C) Any person is guilty of a misdemeanor
punishable upon conviction by a fine of not more than ten
thousand dollars ($10,000.00) if he:
(I) Knowingly fails to file the statement
required under W.S. 39-14-107(a)(i)(A), 39-14-207(a)(i),
39-14-307(a)(i), 39-14-407(a)(i), 39-14-507(a)(i),
39-14-607(a)(i) and 39-14-707(a)(i);
(II) Knowingly makes any false statement or
willfully and knowingly orders or authorizes the making of a
false statement in the statement required under W.S.
39-13-107(a)(ii), 39-14-107(a)(i)(A), 39-14-207(a)(i),
39-14-307(a)(i), 39-14-407(a)(i), 39-14-507(a)(i),
39-14-607(a)(i) and 39-14-707(a)(i).
(D) This paragraph does not preclude prosecution
pursuant to any other applicable law.
(ii) Penalties. The following shall apply:
(A) Any person failing to file the statement
provided by W.S. 39-13-107(a)(ii)(C) shall forfeit not less than
one thousand dollars ($1,000.00) nor more than five thousand
dollars ($5,000.00) to be recovered by an action in the name of
the state of Wyoming;
(B) Any person failing to file the statement
provided by W.S. 39-13-107(a)(ii)(A) or (B) is subject to a
penalty of not more than five hundred dollars ($500.00) plus not
more than one hundred dollars ($100.00) for each day's failure
to file the statement, to be recovered by an action in the name
of the state of Wyoming brought by the attorney general at the
request of the department. The department may waive the
penalties imposed by this subsection as part of a settlement or
for any other good cause shown. Penalties collected shall be
paid to the state treasurer and credited as provided in W.S. 8-
1-109;
(C) If any person fails to file the reports for
ad valorem purposes required by W.S. 39-13-113 or chapter 14 of
this title by the due date or any extension thereof, the
department may impose a penalty equal to a total of one percent
(1%) of the taxable value of the production from the well, mine
or mining claim but not to exceed five thousand dollars
($5,000.00) for each calendar month or portion thereof that the
report or information is late. If any person fails to file
reports and other information required by rule of the department
other than those required by chapter 14 of this title, the
department may impose a penalty of up to one thousand dollars
($1,000.00). The department may waive penalties under this
subparagraph for good cause. Penalties imposed under this
subparagraph may be appealed to the board.
(d) Liens. The following shall apply:
(i) Taxes upon real property are a perpetual lien
thereon against all persons excluding the United States and the
state of Wyoming. Taxes upon personal property are a lien upon
all real property owned by the person against whom the tax was
assessed subject to all prior existing valid liens. Taxes upon
personal property are a lien upon the personal property until
paid but if the personal property is transferred before payment
the tax shall be collected from other real or personal property
of the transferor but if the transferor has no other property
from which the taxes can be collected then payment shall be
enforced from the transferred property;
(ii) Any person, county, municipality or political
subdivision holding a certificate of purchase or tax deed issued
for delinquent taxes has a lien against the real property which
is subject to the certificate of purchase or tax deed to the
extent of taxes, costs and penalties accrued plus interest,
accruing penalties and the value of improvements placed on the
real property by the lienholder or his assigns while lawfully in
possession of the premises. The lien is superior to all other
liens except those created by junior tax sales or payment of
subsequent taxes by another person. The lien may be enforced in
the district court of the county in which the real property lies
or in any district court in which an action is filed in which
the lienholder is made a defendant. The action shall be
conducted in a manner similar to foreclosures of mortgages and
sales thereunder. The decree may contain an order of sale
directing the sheriff to advertise and sell the real property
without appraisal and make a return of the proceedings within
sixty (60) days;
(iii) Pursuant to an order of sale under paragraph
(ii) of this subsection, the sheriff shall advertise the
property for sale, and sell the property at public auction,
without appraisal, to the highest bidder for cash. The
lienholder pursuant to a certificate of purchase or tax deed may
bid on the property and if he is the highest bidder, he shall
only pay to the sheriff the amount by which his bid exceeds the
amount due him under the court's decree. Upon confirmation of
the sale by the court, the sheriff shall execute a deed
conveying title to the real property to the purchaser in fee
simple subject only to the rights of lienholders from junior tax
sales. Any person having an interest in the real property may
redeem the property prior to confirmation by the court by paying
into court a sum of money sufficient to pay all sums owing to
the lienholder;
(iv) Upon confirmation of the sale, the proceeds of
the sale shall be applied as follows:
(A) To pay the costs of the action and sale
including an attorney's fee to the lienholder's attorney as
allowed by the court;
(B) To pay all sums due the lienholder;
(C) The balance to be paid to persons holding
prior interests in the real property as their interests may
appear. The payment may be claimed within two (2) years from the
date of confirmation of the sale, or in the case of a person
under a legal disability within one (1) year from removal of the
disability. If the payment is unclaimed within two (2) years the
proceeds shall be credited to the county sinking fund. If a
person under a legal disability claims the proceeds within one
(1) year following removal of the disability and the proceeds
have been credited to the county sinking fund, the person shall
be paid out of the county sinking fund.
(v) No deficiency judgment shall be rendered against
any party to an action pursuant to this subsection;
(vi) Liens on mineral production before January 1,
2021. The following shall apply:
(A) All taxes, fees, penalties and interest
imposed upon mineral production under this article are an
automatic and continuing lien in favor of the county in which
the mineral was produced subject to all prior existing liens.
The lien is on all property in the county, real, tangible and
intangible, including all after acquired property rights, future
production and rights to property, of any taxpayer to the extent
permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-
303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and
39-14-703(c)(i);
(B) A lien under this paragraph is also a lien
on all interests of the taxpayer in the mineral estate from
which the production was severed, and on all future production
of the same mineral from the same leasehold, regardless of any
change of ownership or change in the person extracting the
mineral. A lien under this paragraph shall not apply to a
royalty interest, overriding royalty or other interest carved
out of the mineral estate of an owner who is not a delinquent
taxpayer;
(C) Any lien arising under this paragraph is
superior and paramount to all other liens, claims, mortgages or
any other encumbrance of any kind held by any person except a
lien, claim, mortgage or other encumbrance of record held by a
bona fide creditor and properly perfected, filed or recorded
under Wyoming law prior to the filing of a lien as provided by
subparagraph (E) of this paragraph if the county fails to:
(I) Not later than ninety (90) days after
the date the tax became delinquent or was billed, whichever is
later, provide notice of delinquent taxes due by certified mail
to any bona fide creditor that holds a properly perfected, filed
or recorded lien as set forth in subparagraph (C) of this
paragraph and that provided a copy of its properly perfected,
filed or recorded lien to the county treasurer; and
(II) Not later than one hundred twenty
(120) days after the date the tax became delinquent or was
billed, whichever is later, file its lien as provided by
subparagraph (E) of this paragraph.
(D) The county may file a notice of lien at any
time at its discretion, subject to the priorities in
subparagraph (C), except no lien shall be enforced until the
right of the taxpayer to file and properly perfect an appeal
concerning the tax delinquent property before the state board of
equalization has expired. A properly perfected appeal on the tax
delinquent property before the state board of equalization or
any subsequent properly perfected appeal on the same property to
a district court or the supreme court shall stay enforcement of
a lien filed by the county until such appeal has been exhausted
or concluded;
(E) In order to perfect or bring an action to
enforce or foreclose a tax lien under this paragraph, the county
treasurer shall file a notice of the tax lien and a certified
copy of the delinquent tax statement with the clerk and recorder
of the real estate records in the county in which the mineral
production occurred. A copy of the lien shall be filed with the
secretary of state, but such filing is not required to perfect,
enforce or foreclose the lien. Nothing in this subparagraph
shall be deemed to require a county to perfect a lien that is
perfected immediately under subparagraph (A) of this paragraph.
The notice of the tax lien shall contain:
(I) The name and last known address of the
person or persons against whose property the lien is filed
including, but not limited to, the delinquent taxpayer;
(II) The name and address of the county as
the holder of the lien and the name of the contact person within
the county;
(III) The amount of the tax, fees,
penalties and interest owed;
(IV) A legal description of the premises of
the mineral estate of the taxpayer from which the mineral was
produced;
(V) A statement that the amount of the
unpaid tax, fees, penalties or interest is a lien on all
property, real, tangible or intangible, including all after
acquired property and rights to the property belonging to the
delinquent taxpayer to the extent permitted by W.S. 39-14-
103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i),
39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i) and located
within the county, as well as all interest of the delinquent
taxpayer in the mineral estate from which the production was
severed and any future production from the same mineral
leasehold regardless of any change of ownership or change in the
person extracting the mineral.
(F) No other action beyond that described in
subparagraph (E) of this paragraph shall be required to perfect
or bring an action to enforce or foreclose a tax lien;
(G) The filing of the notice of the tax lien as
described in subparagraph (E) of this paragraph shall constitute
record notice of the tax lien;
(H) One (1) notice of the tax lien shall be
deemed sufficient to cover all taxes, together with interest,
fees and penalty of the same nature which may accrue after the
filing of the notice;
(J) Any tax lien created under this paragraph
and duly filed shall survive the death or incapacitation of any
person, and shall survive any other destruction or attempted
destruction of any interest in property owned by any person
liable under Wyoming law for the collection, payment or
remittance of taxes, fees, penalties or interest to the county;
(K) In the event of foreclosure, the county
shall be entitled to recover the costs of filing the lien,
foreclosing on the lien and reasonable attorney's fees;
(M) All notice of tax liens shall be released
within sixty (60) days after taxes, penalties and interest due
are paid or collected;
(N) Notwithstanding that the lien is a lien on
all interests in the mineral estate from which the production
was severed and on all future production from the same leasehold
to the extent permitted by W.S. 39-14-103(c)(i),
39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i),
39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i), the county
may for good cause shown, release the lien on all property in
the county, real, tangible and intangible, and settle delinquent
taxes, interest and penalties to be collected against future
production from that leasehold;
(O) As used in this paragraph, "delinquent
taxpayer" means any person who has any responsibility to pay ad
valorem taxes, fees, penalties or interest on mineral production
and who has not made full payment as of the date due for payment
of the taxes, fees, penalties or interest. A delinquent
taxpayer may include a mineral lessee who is receiving
production from the mineral interest; the mineral lessor to the
extent of the lessor's retained interest; an owner of a royalty,
overriding royalty or other interest carved out of the mineral
estate; or a person severing the mineral. "Delinquent taxpayer"
shall not include an owner of a royalty interest, overriding
royalty or other interest carved out of the mineral estate if
the person who is producing the mineral withholds a portion of
the royalty, overriding royalty or other interest carved out of
the mineral estate for the purpose of remitting taxes, fees,
penalties or interest on behalf of the owner.
(vii) Liens on mineral production on or after January
1, 2021. The following shall apply:
(A) All taxes, fees, penalties and interest
imposed upon mineral production under this article are an
automatic and continuing lien in favor of the county in which
the mineral was produced. The county lien is perpetual against
all persons excluding the United States and the state of Wyoming
and attaches and is perfected immediately upon production of the
mineral. The lien is on all property in the county, real,
tangible and intangible, including all after acquired property
rights, future production and rights to property, of any
taxpayer to the extent permitted by W.S. 39-14-103(c)(i), 39-14-
203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i),
39-14-603(c)(i) and 39-14-703(c)(i);
(B) A lien under this paragraph is also a lien
on all interests of the taxpayer in the mineral estate from
which the production was severed, and on all future production
of the same mineral from the same leasehold, regardless of any
change of ownership or change in the person extracting the
mineral. A lien under this paragraph shall not apply to a
royalty interest, overriding royalty or other interest carved
out of the mineral estate of an owner who is not a delinquent
taxpayer;
(C) A county lien arising under this paragraph
is superior and paramount to all other liens, claims, mortgages
or any other encumbrance of any kind except any superior lien
existing before January 1, 2021and the lien shall survive
foreclosure actions until paid in full or until released by the
lienholder;
(D) No lien shall be enforced until the right of
the taxpayer to file and properly perfect an appeal concerning
tax delinquent property before the state board of equalization
has expired. A properly perfected appeal on the tax delinquent
property before the state board of equalization or any
subsequent properly perfected appeal on the same property to a
district court or the supreme court shall stay enforcement of a
lien filed by the county until such appeal has been exhausted or
concluded. Nothing in this subparagraph shall be deemed to
relieve any taxpayer of the requirement to pay any tax when due
under this title;
(E) In order to foreclose a tax lien under this
paragraph, the county treasurer shall file a notice of the
intent to foreclose and a certified copy of the delinquent tax
statement with the clerk and recorder of the real estate records
in the county in which the mineral production occurred. A copy
of the intent to foreclose shall be provided to the person
against whose property the lien is filed at the last known
address of the person. The notice of the intent to foreclose
shall contain:
(I) The name and last known address of the
person or persons against whose property the lien is filed
including, but not limited to, the delinquent taxpayer;
(II) The name and address of the county as
the holder of the lien and the name of the contact person within
the county;
(III) The amount of the tax, fees,
penalties and interest owed;
(IV) A legal description of the premises of
the mineral estate of the taxpayer from which the mineral was
produced, detailed to at least the township, range and section.
(F) No other action beyond that described in
subparagraph (E) of this paragraph shall be required to
foreclose a tax lien;
(G) One (1) notice of the intent to foreclose
shall be deemed sufficient to cover all taxes, together with
interest, fees and penalty of the same nature which may accrue
after the filing of the notice;
(H) Any tax lien created under this paragraph
shall survive the death or incapacitation of any person, and
shall survive any other destruction or attempted destruction of
any interest in property owned by any person liable under
Wyoming law for the collection, payment or remittance of taxes,
fees, penalties or interest to the county;
(J) In the event of foreclosure, the county
shall be entitled to recover the costs of filing the lien,
foreclosing on the lien and reasonable attorney's fees;
(K) A notice of intent to foreclose shall be
released within sixty (60) days after taxes, penalties and
interest due are paid or collected;
(M) Notwithstanding that the lien is a lien on
all interests in the mineral estate from which the production
was severed and on all future production from the same leasehold
to the extent permitted by W.S. 39-14-103(c)(i), 39-14-
203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i),
39-14-603(c)(i) and 39-14-703(c)(i), the county may, for good
cause shown, release the lien on all property in the county,
real, tangible and intangible, and settle delinquent taxes,
interest and penalties to be collected against future production
from that leasehold;
(N) As used in this paragraph, "delinquent
taxpayer" means any person who has any responsibility to pay ad
valorem taxes, fees, penalties or interest on mineral production
and who has not made full payment as of the date due for payment
of the taxes, fees, penalties or interest. A delinquent
taxpayer may include a mineral lessee who is receiving
production from the mineral interest; the mineral lessor to the
extent of the lessor's retained interest; an owner of a royalty,
overriding royalty or other interest carved out of the mineral
estate; or a person severing the mineral. "Delinquent taxpayer"
shall not include an owner of a royalty interest, overriding
royalty or other interest carved out of the mineral estate if
the person who is producing the mineral withholds a portion of
the royalty, overriding royalty or other interest carved out of
the mineral estate for the purpose of remitting taxes, fees,
penalties or interest on behalf of the owner.
(e) Tax sales. The following shall apply:
(i) The following shall apply to the distraint and
sale of personal property:
(A) If the county treasurer proceeds to collect
delinquent taxes by distraint and sale of personal property the
county treasurer:
(I) May keep the property at the expense of
the owner;
(II) Shall give notice of the time and
place of sale within five (5) days after the distraint in the
manner required for notice of a sale of personal property under
execution;
(III) Shall commence the sale within ten
(10) days after the distraint;
(IV) May adjourn the sale from time to
time, not exceeding three (3) days, shall adjourn the sale when
there are no bidders, and shall put a notice of adjournment at
the place of sale in the case of an adjournment;
(V) Shall return to the owner any surplus
proceeds of sale after payment of taxes, interest, costs of
keeping and transporting the property and fees of sale including
charges provided by paragraph (ix) of this subsection, and
render an account in writing of the sale and charges upon demand
by the owner.
(B) The following fees, costs and charges shall
be collected by the county treasurer to be credited to the
county treasury:
(I) Twenty-three cents ($.23) per mile for
necessary travel; and
(II) Not to exceed twenty dollars ($20.00)
for advertising in the case of sale of personal property.
(ii) The following shall apply to sales of real
property:
(A) If the county treasurer proceeds to collect
delinquent taxes by sale of real property, he shall advertise
notice of all sales of real property by publication thereof,
once a week for three (3) weeks in a legal newspaper in the
county, the first publication to be at least four (4) weeks
prior to the day of sale and prior to the first week in
September. If there is no legal newspaper published in the
county, the county treasurer shall post a written notice of the
sale at least thirty (30) days prior to the date of the sale
within and near the front door of the courthouse and in three
(3) public places in the county in which the major portion of
the real property to be sold is situated;
(B) Notices of sale of real property for payment
of delinquent taxes shall:
(I) Describe the real property to be sold,
by providing the legal description and the street address for
the property used by the United States postal service when
available, or the street address used by the county or
municipality if available;
(II) Contain the name of the record owner
of the real property and the person in whose name the real
property is assessed if different than the record owner;
(III) Enumerate the year or years for which
taxes are delinquent and the amount of taxes, interest and
penalties due and unpaid for each year;
(IV) Specify the date, time of opening and
place of sale;
(V) Specify whether the property is subject
to special assessments for local or public improvements and the
amount thereof.
(C) Notices of sale shall be in substantially
the following form:
(I) Notice of Sale of Real Property for
Delinquent Taxes
State of Wyoming )
) ss
County of .... )
County Treasurer's Office ...., (year) ..
Notice is hereby given that I, ...., the duly elected, qualified
and acting county treasurer within and for the county and state
aforesaid, will on the .... day of .... A.D. (year).. at the
courthouse at .... in the county and state aforesaid, offer for
sale the following described real estate for taxes due and
unpaid. The real estate will be sold subject to any special
assessments for local or public improvements. Said sale shall
take place between the hours of 9 a.m. and 5 p.m. of said day
and will be continued from day to day, Sundays excepted, until
all of said land has been sold.
The real property to be offered at said sale, together with the
taxes, penalty, interest and costs due on the same is described
as follows, to-wit:
Owner's Name and Description of Property Total
Amount
for Which
Property Will
Be Sold.
Here state in whose name assessed and describe the property.
Witness my hand the day and year first above mentioned.
.... County Treasurer.
(D) The notice of sale and text matter
describing the real property to be sold shall be set in not
larger than eight (8) point type, nor wider than the regular
double column width of the newspaper. All sub-heads or captions
designating school, irrigation or drainage districts, or other
county subdivisions, shall be composed in black-faced type, not
larger than eight (8) point, centered in double columns of not
more than one (1) such line;
(E) Descriptions of all property offered for
sale and listed in the name of one (1) owner shall be "run in"
with the commas, semicolons and periods in a continuous line so
as to use all space in each line thereof except space for
tabulation of the total amount of the taxes, interest and costs,
each line, when necessary, shall be leadered out to said total
item, thus, .... $ ;
(F) The name of the individual, firm,
corporation or association to whom the property is assessed
shall be set in capital letters, followed by an em dash
immediately followed in the same line by the legal description
and street address when available of the property to be sold
which shall, if sufficiently long, continue to the end of the
line leaving sufficient white space to classify the figures of
the total amount for which the property is to be sold;
(G) The newspaper publisher shall follow the
copy submitted to him by the county treasurer. The county
treasurer shall prepare the copy for the publisher as herein
provided and shall prepare the body matter of said tax list in
the following form:
DOE, JOHN-SW1/4 Sec. 14; S1/2 SE1/4 Sec. 12; N1/2 NE1/4 Sec. 12;
SE1/4 SW1/3 Sec. 32; all in Twp. 12, Range 63 (street address
when available) $134.25
ROE, JOHN-NW1/4 Sec. 12, Twp. 14, Range 63 (street address when
available) 54.76
(H) The continuation of lines used in the
publication in directing the reader from page to page shall be
in black-faced type, not larger than eight (8) point, shall
occupy, in each case, not more than two (2) eight (8) point
lines of double column width and shall be in the following form:
Delinquent Tax List of .... County, Wyoming (year).., Taxes
(Continued on Page .... or Continued from Page ....);
(J) Where the same individual, firm, corporation
or association shall have assessed to it more than one (1) piece
of real property located in the same school district the county
treasurer shall so prepare his copy that all such pieces of
property shall be advertised and appear under one (1) insertion
of the name of the individual, firm, corporation or association.
(iii) The following shall apply to the time and place
of sale, the purchasers, unsold property and the certificate of
purchase:
(A) Sales of real property shall be held at the
county courthouse or county building between 9:00 a.m. and 5:00
p.m., Sundays excluded, and may be adjourned from day-to-day
until all lands are sold;
(B) Any person who offers to pay the amount of
taxes, interest, penalties and costs including charges provided
by paragraph (ix) of this subsection due on any real property is
considered the purchaser thereof. The purchaser shall
immediately pay the county treasurer all amounts due on the real
property in the absence of which the real property shall again
be offered for sale and the original purchaser disqualified. Any
real property which cannot be sold for the amount of taxes,
interest, penalties and costs shall be bid in for the county by
the county treasurer. Real property bid in for the county shall
be assessed each year and taxes placed thereon the same as other
real property but shall be placed on a separate assessment roll
and the valuation shall not be included in the county valuation.
A list of the property shall be sent to the board on the first
Monday in July for statistical purposes;
(C) Following completion of the sale the county
treasurer upon payment of the fee provided by subparagraph
(ix)(B) of this subsection shall make out, sign and deliver a
certificate of purchase to the purchaser, or to the county in
the event real property was bid in for the county without fee.
The certificate of purchase shall describe the real property
purchased, taxes and costs paid and shall state the amount of
any special assessments for local or public improvements.
Certificates of purchase may be assigned by endorsement and
assignment vests all right and title of the original purchaser
in the assignee or his legal representatives. The county
treasurer shall also note in the margin of the delinquent tax
roll the certificate of purchase number and the amount for which
the property was sold;
(D) The county commissioners of any county may
sell and assign any certificate of purchase for real property
bid in for the county pursuant to subparagraph (iii)(B) of this
subsection at public or private sale at any time. If sold at
public sale the commissioners may reject any bids and continue
the sale until the property is sold;
(E) The holder of the certificate of purchase
takes subject to any special assessments for local or public
improvements.
(iv) The following shall apply to tax deeds to a
county:
(A) Following four (4) years from the date of
sale the county treasurer shall issue and record a tax deed to
the county conveying real property for which the county holds
unredeemed certificates of purchase. At least sixty (60) days
prior to execution and delivery of the tax deed the county clerk
shall inform by personal service or send a registered or
certified letter to the person in whose name the property was
assessed and mortgagees, if any, to their last known addresses,
if any, complying with the notice requirements of subparagraph
(v)(A) of this subsection;
(B) Following issuance of a tax deed to a
county, the county commissioners may dispose of the property at
private sale and cause a deed to be executed to the purchaser,
signed by the commission chairman and the county clerk;
(C) Upon sale of real property by the county to
private parties, the county assessor shall immediately place the
property on the assessment roll of the county.
(v) The following shall apply to tax deeds to
purchasers:
(A) The county treasurer shall accept
applications and issue tax deeds for unredeemed real property
subject to a certificate of purchase not less than four (4) nor
more than six (6) years from the date of the original sale for
taxes to the person in whose name the certificate of purchase
was delivered or his assigns upon proper application, return of
the certificate of purchase, payment of fees and proof of
compliance with the notice requirements of this section to
consist of the fact of personal service and the contents of the
notice served in cases where personal service is made, or, in
the case of service by publication, a sworn statement attached
to a copy of the notice indicating the time of service by the
publisher, manager or editor of the newspaper in which
publication of notice was made;
(B) Holders of certificates of purchase of real
property sold for delinquent taxes, including a holder's or
county's assigns, upon application for a tax deed therefor shall
furnish proof to the county treasurer:
(I) That at least three (3) months prior to
the application a written or printed notice was served on each
person in actual possession or occupancy of the real property
and the person in whose name the property was taxed or assessed
if upon diligent inquiry the persons can be found in the county;
or
(II) If no person is in actual possession
or occupancy of the property and if the person in whose name the
property was taxed or assessed cannot be found in the county,
that notice was published in a newspaper printed in the county,
or if no newspaper is printed in the county, then in a newspaper
printed in Wyoming nearest to the county seat of the county in
which the property is located. The notice shall be published
once a week for three (3) weeks, the first publication not more
than five (5) months and the last publication not less than
three (3) months prior to the application; and
(III) That notice was sent by certified or
registered mail to the record owner and mortgagees, if any, of
the real property if their addresses are known or disclosed by
the public records.
(C) Notices required by this paragraph shall
contain the following:
(I) When the applicant purchased the real
property;
(II) In whose name the real property was
taxed;
(III) A description of the real property;
(IV) The year the property was taxed or
assessed;
(V) When the time of redemption will
expire;
(VI) When application for a tax deed will
be made;
(VII) The amount of any special assessments
for local or public improvements.
(D) Following issuance of a tax deed, the
grantee shall file the notice and proof of service to be
recorded as other instruments affecting the conveyance of real
property. The tax deed, when recorded, is subject to the
provisions of W.S. 34-2-131 through 34-2-135.
(vi) Form of tax deeds. The following shall apply:
(A) Tax deeds executed by the treasurer shall be
substantially in the following form:
Know all men by these presents, that whereas, the following
described real property, viz: (here insert the description)
situated in the County of ...., and State of Wyoming, was
subject to taxation for the year (or years) A.D. ....; and
whereas the taxes assessed upon said real property for the year
(or years) aforesaid, remained due and unpaid at the date of
such sale hereinafter named, and whereas the treasurer of the
said county did on the .... day of ...., A.D. ...., by virtue of
the authority vested by law, at (an adjourned sale) the sale
begun and publicly held on the .... day of ...., A.D. ....,
expose to public sale at the court house (or county building) in
the county aforesaid, in substantial conformity with all the
requirements of the statute in such case made and provided, the
real property above described, for the payment of the taxes,
interest and costs then due, and remaining unpaid on said
property, and whereas at the time and place aforesaid, A. B., of
the county of ...., and of ...., having offered to pay the sum
of .... dollars and .... cents, being the whole amount of taxes,
interest and costs then due and remaining unpaid on said
property for (here follows a description of the property sold)
which was the least quantity bid for, and payment of said sum
having been made by him to the said treasurer the said property
was stricken off to him at that price (and whereas the said A.
B. did, on the .... day of ...., A.D. ...., duly assign the
certificate of the sale of the property as aforesaid, and all
his right, title and interest to said property, to C. D. of the
County of ...., and .... of ....) and, whereas four (4) years
have elapsed since the date of said sale, and the said property
has not been redeemed therefrom, as provided for by law; now,
therefore, I, E. F., treasurer of the county aforesaid, for and
in consideration of the said sum to the treasurer paid as
aforesaid, and by virtue of the statute in such case made and
provided, have granted, bargained and sold, and by these
presents do grant, bargain and sell, unto the said A. B. (or C.
D.) his heirs and assigns, the real property last hereinbefore
described, to have and to hold unto him, the said A. B. (or C.
D.) his heirs and assigns forever, subject, however, to all the
rights of redemption provided by law and to any special
assessments for unpaid local or public improvements.
In witness whereof, I, E. F., treasurer, as aforesaid by virtue
of the authority aforesaid, have hereunto subscribed my name, on
this .... day of ...., A.D. .... .
E. F., Treasurer.
(B) Tax deeds shall be acknowledged by the
treasurer.
(vii) The following shall apply to tax deeds:
(A) No irregularity or informality in the
advertisement of sale provided by paragraph (ii) of this
subsection shall affect the legality of the sale or the title to
any real property conveyed by a subsequent treasurer's tax deed.
In all cases the provisions of this act shall be deemed
sufficient notice to the owners of the sale of the property;
(B) Any grantee of a tax deed or county
commissioner's deed pursuant to paragraph (iv) or (v) of this
subsection, and successors in title are entitled to possession
of the real property conveyed by the deed and the deed is prima
facie evidence of title to the property described subject to
special assessments for local or public improvements. The
burden of proof shall be upon any party seeking to invalidate
title conveyed by a tax or county commissioner's deed in any
action in any court in Wyoming;
(C) Books and records of the county clerk's and
county treasurer's offices, on copies duly certified, shall be
deemed sufficient evidence to prove the sale of any real
property for taxes, the redemption thereof, or the payment of
the taxes thereon;
(D) No action for the recovery of real property
sold for the nonpayment of taxes shall be maintained unless
commenced within six (6) years after the date of sale for taxes.
(viii) The following shall apply to the
indemnification of a purchaser under a void sale and a lien
under an invalid sale:
(A) When real property has been sold for
delinquent taxes unlawfully in consequence of any mistake,
irregularity or unlawful act of a county treasurer rendering the
sale void, the county shall pay the purchaser or his assignee
the total amount to which he would have been entitled upon
redemption if the property had been rightfully sold. The county
treasurer and his sureties are liable to the county for the
amount paid if due to an act of the county treasurer or his
deputies;
(B) When real property has been sold or conveyed
for delinquent taxes and it is discovered or adjudged that the
sale or conveyance was invalid and the purchaser or grantee has
no legal right of recovery from the county as provided by
subparagraph (A) of this paragraph, the purchaser or grantee has
a lien against the real property for the amount due on any taxes
for which the property was sold or conveyed plus any subsequent
taxes thereon paid by the purchaser or his assigns plus interest
of eight percent (8%) per annum. The lien may be enforced in any
court of competent jurisdiction;
(C) If the grantee of a tax deed or persons
claiming under him by virtue of the tax deed are defeated in any
action for the recovery of the real property conveyed by the tax
deed, the court shall grant judgment in favor of the grantee or
person claiming under him against the successful party to the
suit before the successful party is awarded relief or granted
possession of the real property. The judgment, which is a lien
against the real property, shall be for the amount of all taxes
paid on the real property by the grantee or person claiming
under him, interest at eight percent (8%) per annum on the
amount paid at the tax sale and on subsequent taxes from the
time paid and costs as allowed by law including the cost of the
tax deed and recording the tax deed.
(ix) The following fees, costs and charges shall be
collected by the county treasurer to be credited to the county
treasury:
(A) Twenty-three cents ($.23) per mile for
necessary travel and not to exceed twenty dollars ($20.00) for
advertising in the case of sale of personal property and not to
exceed twenty dollars ($20.00) for advertising in the case of
sale of real property to collect delinquent taxes;
(B) Not to exceed twenty dollars ($20.00) for
issuing a certificate of purchase;
(C) Twenty-five dollars ($25.00) for issuing a
treasurer's deed to a private purchaser;
(D) Not to exceed twenty dollars ($20.00) for
issuing a certificate of redemption.