HB0214 • 2020

County delinquent tax sales-amendments.

AN ACT relating to ad valorem taxation; amending advertising requirements for delinquent tax sales by county treasurers; amending fees and costs recoverable by counties in delinquent tax sales; and providing for an effective date.

Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Representative Roscoe
Last action: 2020-03-09
Official status: inactive
Effective date: 3/1/2020

Plain English Breakdown

The bill did not move forward and was not enacted.

Changes to County Delinquent Tax Sales

This act amends advertising requirements and limits fees for county delinquent tax sales.

What This Bill Does

Limits the amount of money a county can charge for advertising when selling personal property due to unpaid taxes to $20, with an overall limit of $250.
Requires that notices about real property sales be posted on the county's website at least four weeks before the sale date.
Sets limits on travel and advertising costs when collecting delinquent taxes from both personal and real property sales.

Who It Names or Affects

County treasurers who handle tax sales
People or businesses whose property might be sold due to unpaid taxes

Terms To Know

ad valorem taxation: A type of tax based on the value of a piece of property.
distraint and sale: The process where a government takes possession of someone's property to sell it because they owe taxes.

Limits and Unknowns

This bill did not pass during the session.
It is unclear how many counties will be affected by these changes since some may already follow similar practices.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0214HS001

Standing Committee • House Revenue Committee

Adopted

Plain English: The amendment changes the advertising costs and fees that counties can charge when selling delinquent tax properties.

Limits actual costs for advertising personal property sales to $20, up from a previous limit of $250.
Adds a new fee of $.23 per mile for necessary travel.
Caps the total advertising cost for real property sales at $20.

The amendment text does not specify how these changes will be implemented or enforced.

Bill History

2020-03-09 Senate
S COW:S Did not consider for COW
2020-03-05 Senate
S Placed on General File
2020-03-05 Senate
S03 - Revenue:Recommend Do Pass 4-0-1-0-0
2020-03-02 Senate
S Introduced and Referred to S03 - Revenue
2020-02-28 Senate
S Received for Introduction
2020-02-27 House
H 3rd Reading:Passed 54-4-2-0-0
2020-02-26 House
H 2nd Reading:Passed
2020-02-25 House
H COW:Passed
2020-02-17 House
H Placed on General File
2020-02-17 House
H03 - Revenue:Recommend Amend and Do Pass 8-0-1-0-0
2020-02-13 House
H Introduced and Referred to H03 - Revenue 45-14-1-0-0
2020-02-12 House
H Received for Introduction
2020-02-11 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

20LSO-0496
2020
STATE OF WYOMING
20LSO-0496
ENGROSSED
3.0

HOUSE BILL NO. HB0214

County delinquent tax sales-amendments.

Sponsored by: Representative(s) Roscoe, Haley and Hallinan and Senator(s) Baldwin

A BILL

for

AN ACT relating to ad valorem taxation; amending advertising requirements for delinquent tax sales by county treasurers; amending fees and costs recoverable by counties in delinquent tax sales; 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)(i)(B)(II), (ii)(A) and (ix)(A) is amended to read:

39
‑
13
‑
108.

Enforcement.

(e)

Tax sales. The following shall apply:

(i)

The following shall apply to the distraint and sale of personal property:

(B)

The following fees, costs and charges shall be collected by the county treasurer to be credited to the county treasury:

(II)

Not to exceed twenty dollars ($20.00)
Actual costs incurred
for advertising in the case of sale of personal property
, not to exceed two hundred fifty dollars ($250.00)
.

(ii)

The following shall apply to sales of real property:

(A)

If the county treasurer proceeds to collect delinquent taxes by sale of real property, he shall advertise notice of all sales of real property by publication
thereof, once a week for three (3) weeks
in a legal newspaper in the county
, the first publication to be
at least
two (2) times not less than
four (4) weeks prior to the day of sale and prior to the first week in September. If there is no legal newspaper published in the
county, the county treasurer shall post a written notice of the sale at least thirty (30) days prior to the date of the sale within and near the front door of the courthouse and in three (3) public places in the county in which the major portion of the real property to be sold is situated
. In addition to the requirement for newspaper publication or posting of notice under this subparagraph, notice of the sale shall be published in a prominent location on the county's website at least four (4) weeks prior to the sale and listed there until after the sale
;

(ix)

The following fees, costs and charges shall be collected by the county treasurer to be credited to the county treasury:

(A)

Twenty
‑
three cents ($.23) per mile for necessary travel and
not to exceed twenty dollars ($20.00)
actual costs incurred
for advertising in the case of sale of personal property
and not to exceed twenty dollars ($20.00) for advertising
or
in the case of sale of real property to collect delinquent taxes
, not to exceed two hundred fifty dollars ($250.00)
;

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)

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HB0214