Tax sale certificate of purchase.

2015
STATE OF WYOMING
15LSO-0218
Numbered
2.1

HOUSE BILL

NO.

HB0043

Tax sale certificate of purchase.

Sponsored by:
Representative(s) Zwonitzer, Dv., Campbell, Cannady and Madden and Senator(s) Emerich

A BILL

for

AN ACT relating to ad valorem taxation; specifying assignment of certificates of purchase as specified; requiring an assignment fee; requiring a public sale for certificates of purchase; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
13
‑
108(
e)(iii)(C) and (D)
is
amended to read:

39
‑
13
‑
108
.

Enforcement.

(e)

Tax sales. The following shall apply:

(iii)

The following shall apply to the time and place of sale, the purchasers, unsold property and the certificate of purchase:

(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.
Thirty (30) days or more after the sale, c
ertificates of purchase may be assigned by endorsement and
by paying an assignment fee of twenty dollars ($20
.00
) to the county treasurer. A
ssignment
of a certificate of purchase as provided in this subparagraph

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
T
he
commissioners may reject any bids
at the public sale

and continue the sale until the property is sold;

Section 2
.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

1
HB0043