Ad valorem tax liens on mineral production.

2017
STATE OF WYOMING
17LSO-0072
Introduced
1.2

HOUSE BILL

NO.
HB0242

Ad valorem tax liens on mineral production.

Sponsored by:
Representative(s) Barlow and Madden and Senator(s) Driskill and Peterson

A BILL

for

AN ACT relating to taxation and revenue; providing for continual and perpetual liens on mineral production for ad valorem taxes; providing for priority of ad valorem tax liens as specified; providing requirements prior to filing an action to foreclose or enforce an ad valorem tax lien; providing for applicability; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
13
‑
108(
d)(iv)
(A), (C), (E)(IV) and (F)

is
amended to read:

39
‑
13
‑
108
.

Enforcement.

(d)

Liens. The following shall apply:

(vi)

Liens
on mineral production. 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 lien is perpetual against all persons excluding the United States and the state of Wyoming and attaches immediately upon production of the mineral
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 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);

(C)

Any lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind 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)
(A)

of this paragraph
.
A lien arising under this paragraph survives foreclosure actions until paid in full or until released by the lienholder
;

(E)

In order to
perfect
bring an action to enforce or for
e
close

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
tax

lien. The notice of the tax lien shall contain:

(IV)

A legal description of the premises
of
the mineral
estate of the taxpayer

from which the mineral was produced;

(F)

No other action beyond that described in subparagraph (E) of this paragraph shall be required to
perfect
bring an action to enforce or foreclose

a tax lien;

Section 2
.

W.S. 39
‑
13
‑
108(
d)(
vi
)(H)
is

repealed.

Section
3
.

This act applies to all minerals produced
in the state
on and after January 1, 2018.

Section

4
.

This
act is effective July 1,
201
7
.

(END)

1
HB0242