§ 41-7-404 — Collection; disposition; enforcement

Wyoming § 41-7-404

• Jurisdiction: Wyoming
• Title 41: Water
• Ch. 7: IRRIGATION DISTRICTS
• Art. 4: ASSESSMENTS

Text

(a) All irrigation district assessments, except as
provided by W.S. 41-7-413, shall be collected by the same
officer and in the same manner and at the same time as state and
county taxes are collected and when collected shall be paid to
the treasurer of the district, except such assessments, together
with interest, penalty and costs thereon, as are collected upon
assessments levied for the payment of principal and interest of
bonded indebtedness of said district; which funds shall be
retained by the county treasurer of the county in which such
district is organized, and the principal and interest of all
bonded indebtedness of such district shall be paid by such
county treasurer from such fund at the place of payment
designated in said bonds and interest coupons; provided, that
when all bonded indebtedness of any irrigation district is fully
paid and retired such funds remaining in the hands of the county
treasurer shall be paid to the treasurer of such district, for
the benefit of the district; provided, however, the county
treasurer, in case of taxes heretofore or hereafter levied, as
herein provided, shall receive, in payment of the district bond
taxes above mentioned for the year in which said taxes were
levied, interest coupons or bonds of said irrigation district,
maturing within said year the same as so much lawful money of
the United States. Provided, however, that in the case of the
nonpayment of any taxes which have heretofore or may hereafter
be levied, as above provided, the board of county commissioners,
upon application made, shall have the power and it shall be the
duty, upon written request of the board of such irrigation
district, to order the said treasurer to receive in full payment
of the bond fund portion of said taxes the principal amount of
said tax levies, payable in bonds or bond interest coupons of
said irrigation district at their face value, and maturing
within the year in which said tax levies were made, as so much
lawful money of the United States and in full payment of the
maintenance, operating and current expense portion of any such
taxes, such an amount, payable in cash or in warrants of said
irrigation district at their face value, as the board of said
irrigation district may authorize or approve, and to direct the
cancellation and remission of all penalties and interests on
such delinquent taxes, except, however, that the cost of any
advertising shall be paid in cash. And provided further, that in
case of any tax sales heretofore had for the nonpayment of any
such taxes, the tax sale certificates of which are held by the
county, the board of county commissioners of the county holding
such tax sale certificates shall have the power, and it shall be
its duty upon the written request of the board of such
irrigation district, to sell and assign such tax sale
certificates and all its interest in said property represented
thereby or acquired therethrough, for the amount of the original
tax levy on which said sale was based, and to receive in payment
therefor for the bond fund portion thereof, bonds or interest
coupons of said irrigation district at the face value thereof
maturing within the year in which said tax levies were made, as
so much lawful money of the United States, and for the
maintenance, operating and current expense portion thereof, such
an amount in cash or in warrants of said irrigation district at
their face value as the board of said irrigation district may
authorize or approve; and to cancel and remit all interest and
penalties that may have accrued on said tax certificates, except
that the cost of advertising shall be paid in cash. Any bonds,
bond interest coupons or warrants of any such irrigation
district used in payment of taxes or in the purchase of tax sale
certificates, as herein provided, shall together with any
interest on such bonds, coupons or warrants, be deemed fully
paid and satisfied, and the irrigation district relieved from
all obligations thereunder. The commissioners of any irrigation
district may elect the treasurer of the county having
jurisdiction of such district, treasurer of such district.
(b) The revenue laws of this state for the collecting of
taxes on real estate for county purpose, except as herein
modified, shall be applicable for the purposes of this act,
including the payment of interest and enforcement of penalties
and forfeitures for delinquent taxes; all penalties and interest
on assessments of an irrigation district collected by the county
treasurer shall be the property of such district, and shall be
turned into the bond interest fund, and all interest and
penalties collected on assessments of such district levied for
purposes other than bonded indebtedness shall be paid to the
treasurer of the district levying such assessment; such payments
to be made on or before the fifth day of the month following the
date of such collection. In advertising property for sale for
delinquent taxes the county treasurer shall show in a separate
column in such advertisement the amount of unpaid assessments
levied against each lot, tract and easement of land in said
district. The county treasurer of any county in which any
portion of the land of any irrigation district is located, and
at the time of advertising real property for sale for state and
county taxes shall include in such advertisement the amount of
delinquent irrigation district assessments against each lot,
tract or easement of land. At the time and place of sale of real
property for state and county taxes the county treasurer shall
also separately sell the land for delinquent irrigation district
assessments and shall issue separate certificates of sale
therefor. In offering such real estate for sale for irrigation
district assessments, the county treasurer shall offer the
entire tract assessed, and the first bid received in an amount
sufficient to pay such assessment, together with interest,
penalty and costs, shall be accepted and the treasurer shall not
attempt to secure a higher bid. In case no purchaser appears to
purchase the land offered for sale for such delinquent
assessments the county treasurer shall make an entry on his
delinquent tax roll "sold to .... District of .... County,
Wyoming", and shall issue a certificate of purchase to such
district. The owner of any tract, lot or easement of land in an
irrigation district shall have the right to redeem the said land
at any time within eighteen (18) months from the date of sale
thereof by the county treasurer, as shown on said certificate by
paying therefor the amount for which said land was sold by the
county treasurer, together with such penalties and interest as
may be provided by law relative to sales of land for delinquent
state and county taxes, and in case the owner of any lot, tract
or easement of land in any district shall fail to redeem said
land from said sale for such assessment, the county treasurer
shall issue a deed therefor to the purchaser at said sale, his
heirs or assigns. The irrigation district purchasing such land
at said tax sale shall have all the rights of natural persons in
regard to owning, holding and selling such certificate and
including the receipt of a deed, holding the title to real
estate and selling and disposing of the same. The commissioners
shall in no case sell said land or certificate of purchase for
an amount less than the amount for which said land was sold to
said district, including interest thereon, unless authorized so
to do by the court. The procedure for the issuing of tax deed,
including the form of the deed, time of publication and service
of notice of intention to apply for deed, shall be the same as
is now or may hereafter be provided by law for the issuances of
tax deeds by the county treasurer upon the sale of land for
state and county taxes, except as herein modified.