SF0041 • 2021

Tax lien enforcement-amendments.

AN ACT relating to ad valorem taxation; amending provisions for perfection of tax liens; amending notice of tax lien provisions; amending foreclosure provisions; and providing for an effective date.

Energy Land Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Minerals
Last action: 2021-02-08
Official status: enrolled
Effective date: 7/1/2021

Plain English Breakdown

The bill summary and text do not specify the exact requirements for proving payment or release from taxing authorities.

Changes to Tax Lien Enforcement for Mineral Production

The bill changes how tax liens are handled for mineral production by removing exemptions for new owners or extractors of minerals from prior tax liens and clarifying foreclosure procedures.

What This Bill Does

Removes the ability for new owners or people extracting minerals after January 1, 2021, to be exempt from prior tax liens if they can prove that all taxes were paid at the time of sale or transfer.
Clarifies that a county treasurer does not have to foreclose on a tax lien just because there is a tax sale.

Who It Names or Affects

Owners and people extracting minerals who may be subject to existing tax liens.
County treasurers responsible for handling tax lien foreclosures.

Terms To Know

Tax Lien: A legal claim on property or assets due to unpaid taxes.
Mineral Production: The process of extracting minerals from the ground, such as oil and gas drilling.

Limits and Unknowns

Does not specify how new owners or extractors can prove payment or release from taxing authorities.
Does not provide details on what happens if a county treasurer chooses not to foreclose on a tax lien after a sale.

Bill History

2021-02-08 LSO
Assigned Chapter Number 10
2021-02-08 Governor
Governor Signed SEA No. 0003
2021-02-05 House
H Speaker Signed SEA No. 0003
2021-02-04 Senate
S President Signed SEA No. 0003
2021-02-03 LSO
Assigned Number SEA No. 0003
2021-02-03 House
H 3rd Reading:Passed 59-0-1-0-0
2021-02-02 House
H 2nd Reading:Passed
2021-02-01 House
H COW:Passed
2021-02-01 House
H Placed on General File
2021-02-01 House
H09 - Minerals:Recommend Do Pass 9-0-0-0-0
2021-01-29 House
H Introduced and Referred to H09 - Minerals
2021-01-29 House
H Received for Introduction
2021-01-29 Senate
S 3rd Reading:Passed 29-0-0-1-0
2021-01-28 Senate
S 2nd Reading:Passed
2021-01-27 Senate
S COW:Passed
2021-01-27 Senate
S Placed on General File
2021-01-27 Senate
S09 - Minerals:Recommend Do Pass 4-0-0-1-0
2021-01-12 Senate
S Introduced and Referred to S09 - Minerals
2021-01-12 Senate
S Received for Introduction
2021-01-08 LSO
Bill Number Assigned

Official Summary Text

Bill Summary - 21LSO-0071
Bill No.:

SF0041

Effective:

7/1/2021 12:00:00 AM

LSO No.:

21LSO-0071

Enrolled Act No.:

SEA No. 0003

Chapter No.:

10

Prime Sponsor:

Joint Minerals, Business & Economic Development Interim Committee

Catch Title:

Tax lien enforcement-amendments.

Subject:

Amending provisions related to tax liens on mineral production.

Summary/Major Elements:

In 2020, the Legislature amended provisions related to county tax liens on mineral production to provide for the automatic perfection of liens on mineral production occurring on or after January 1, 2021.

The act removes existing statutory language to where a new owner or person extracting the mineral cannot be excused from being subject to a prior lien.

The act clarifies that a county treasurer does not have to foreclose a tax lien pursuant to a tax sale.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

Read the full stored bill text

21LSO-0071

ORIGINAL Senate

File No
.
SF0041

ENROLLED ACT NO. 3,

SENATE

SIXTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING
2021 General Session

AN ACT relating to ad valorem taxation; amending provisions for perfection of tax liens; amending notice of tax lien provisions; amending foreclosure provisions; 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)(E)(V), (vii)(C) and (E)(intro) is amended to read:

39
‑
13
‑
108.

Enforcement.

(d)

Liens.

The following shall apply:

(vi)

Liens on mineral production before January 1, 2021.

The following shall apply:

(E)

In order to perfect 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.
Any new owner or new person extracting the mineral shall not be subject to a prior lien under this paragraph if the new owner or new person extracting the mineral furnishes evidence of a certification from the applicable taxing authorities to the previous owner or previous person extracting the mineral that at the time of the sale or transfer to the new owner or new person extracting the mineral, payment of all state and local taxes imposed upon mineral production was current or the applicable taxing authorities had released, settled or agreed to other payment terms.

(vii)

Liens on mineral production on or after January 1, 2021.

The following shall apply:

(C)

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 any superior lien existing before January 1, 2021

and the lien shall survive foreclosure actions until paid in full or until released by the lienholder
;
. Any new owner or new person extracting the mineral shall not be subject to a prior lien under this paragraph if the new owner or new person extracting the mineral furnishes evidence of a certification from the applicable taxing authorities to the previous owner or previous person extracting the mineral that at the time of the sale or transfer to the new owner or new person extracting the mineral, payment of all state and local taxes imposed upon mineral production was current or the applicable taxing authorities had released, settled or agreed to other payment terms;

(E)

In order to foreclose a tax lien under this paragraph
,

pursuant to a tax sale under subsection (e) of this section,
the county treasurer shall file a notice of the intent to foreclose 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 intent to foreclose shall be provided to the person against whose property the lien is filed at the last known address of the person. The notice of the intent to foreclose shall contain:

Section 2
.

This act is effective July 1, 2021
.

(END)

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