§ 41-6-503 — Foreclosure of tax deeds; tax certificates as liens; actions to enforce generally; sale of lands generally

Wyoming § 41-6-503

• Jurisdiction: Wyoming
• Title 41: Water
• Ch. 6: IRRIGATION AND DRAINAGE DISTRICTS GENERALLY
• Art. 5: TAXES AND ASSESSMENTS

Text

Any person, drainage district or irrigation district holding a
drainage or irrigation tax sale certificate of purchase or tax
deed heretofore or hereafter issued for delinquent drainage or
irrigation taxes and assessments legally levied and assessed,
together with the penalty and costs due on the land described
therein, shall have a lien on said land for such taxes, penalty
and costs, and all subsequent taxes paid thereon by said person,
drainage or irrigation district and those under whom he holds,
with interest thereon, and all accruing penalties, and for the
value of all improvements placed thereon by such lienholder
while lawfully in possession of the premises, and those under
whom the same is held, which lien shall be superior to any other
lien, except that of subsequent taxes, and may be enforced by
such lienholder by a civil action in the district court of the
county wherein said land lies, or in any action in such court
concerning said land in which such lienholder may be made a
defendant; in which action every person having an interest in
said land, as shown by the records in the office of the county
clerk of said county, may be made a party; and all the
proceedings in such action, so far as applicable and not
inconsistent with the provisions of this act, shall be the same
as provided by law, for the foreclosure of mortgages on real
estate by action and sales thereunder; provided that the decree
rendered in such action may contain the order of sale, directed
to the sheriff of said county, commanding him to advertise and
sell said lands without appraisement, and to make a return of
his proceedings thereunder within sixty (60) days from the date
thereof, which shall be sufficient authority for the sale of
said land, and no other order of sale shall be necessary; and
provided further, that any number of tracts of land belonging to
any one (1) person upon which any one (1) lienholder shall have
said lien, may be united in one (1) suit, in which suit each of
said tracts of land shall bear its proportionate share of the
cost of such suit, calculated upon the amount for which it shall
sell. Provided further, that no such action shall be commenced
on any drainage or irrigation district tax sale certificate
within eighteen (18) months from the date of the sale mentioned
herein.