§ 41-9-249 — Application of state revenue laws; tax sale for delinquent assessments

Wyoming § 41-9-249

• Jurisdiction: Wyoming
• Title 41: Water
• Ch. 9: DRAINAGE DISTRICTS
• Art. 2: OPERATION AND ADMINISTRATION

Text

The revenue laws of this state for the collecting of taxes on
real estate for county purposes, 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 a drainage district collected by the county treasurer shall
be the property of such district, 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 drainage assessment
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 drainage 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 drainage 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 drainage district
assessments and shall issue separate certificates of sale
therefor. In offering such real estate for sale for drainage
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 treasurer shall not attempt to secure a
higher bid. In case no purchaser appears to purchase the land
offered for sale for delinquent drainage assessments the
treasurer shall make an entry on his delinquent tax roll "Sold
to .... Drainage 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 a drainage 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 drainage assessment, the county treasurer shall issue a
deed therefor to the purchaser at said sale, his heirs or
assigns. The drainage district purchasing such land at said sale
shall have all the right 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 the 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.