Read the full stored bill text
20LSO-0301
2020
STATE OF WYOMING
20LSO-0301
Numbered
2.0
HOUSE BILL NO. HB0182
Tax lien enforcement.
Sponsored by: Select Committee on Coal/Mineral Bankruptcies
A BILL
for
AN ACT relating to ad valorem taxation; amending provisions for perfection of tax liens; amending notice of tax lien provisions; amending the definition of "delinquent taxpayer" for purposes of liens on mineral production; 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)(vi)(A), (B), (C)(intro), (D), (E)(intro), (V), (F) and (O) 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. For any lien related to mineral production on or after January 1, 2021, the county lien is perpetual against all persons excluding the United States and the state of Wyoming and attaches and is perfected 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);
(B)
A lien under this paragraph is also a lien on all interests of the
delinquent
taxpayer in the mineral estate from which the production was severed, and on all future production of the same mineral from the same
leasehold, regardless of any change of ownership or change in the person extracting the mineral. A lien under this paragraph shall not apply to a royalty interest, overriding royalty or other interest carved out of the mineral estate of an owner who is not a delinquent taxpayer;
(C)
For any lien related to mineral production on or after January 1, 2021, a county lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind
except as provided in subparagraph (A) of this section
and the lien shall survive foreclosure actions until paid in full or until released by the lienholder. Except as otherwise provided in this subparagraph, any lien arising under this paragraph related to mineral production before January 1, 2021 is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind held by any person 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) of this paragraph if the county fails to:
(D)
The county may file a notice of lien at any time at its discretion
, subject to the priorities in subparagraph (C)
as provided in subparagraph (E) of this paragraph
, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the county until such appeal has been exhausted or concluded;
(E)
In order to perfect
any lien arising under this paragraph related to mineral production before January 1, 2021,
or bring an action to enforce or foreclose 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 lien. Nothing in this
subparagraph shall be deemed to require a county to perfect a lien that is perfected immediately under subparagraph (A) of this paragraph. The notice of the tax lien shall contain:
(V)
A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the 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) and located within the county, as well as all interest of the delinquent taxpayer in the mineral estate from which the production was severed and any future production from the same mineral leasehold
regardless of any change of ownership or change in the person extracting the mineral
.
(F)
No other action beyond that described in subparagraph (E) of this paragraph shall be required to perfect
any lien arising under this paragraph related to
mineral production before January 1, 2021,
or bring an action to enforce or foreclose a tax lien;
(O)
As used in this paragraph, "delinquent taxpayer" means any person who has
the legal
any
responsibility to pay ad valorem taxes, fees, penalties or interest on mineral production and who has not made
all or any portion of the required
payment as of the date due
of such
for payment of the
taxes, fees, penalties or interest. A delinquent taxpayer may include a mineral lessee who is receiving production from the mineral interest; the mineral lessor to the extent of the lessor's retained interest; an owner of a royalty, overriding royalty or other interest carved out of the mineral estate;
or
a person severing the mineral
.
if the person has the legal responsibility for remittance of ad valorem tax, fees, penalties or interest on the mineral production.
"Delinquent taxpayer"
does
shall
not include an owner of a royalty interest, overriding royalty or other interest carved out of the mineral estate if the person who is producing the mineral
and legally responsible for remitting ad valorem taxes, fees, penalties or interest on production
withholds a portion of the royalty, overriding royalty or other interest carved out of
the mineral estate for the purpose of remitting taxes, fees, penalties or interest on behalf of the owner.
Section 2
.
This act is effective July 1, 2020
.
(END)
1
HB0182