In order to apply for a tax deed, a Certificate of Purchase (CP) holder must follow a strict procedure outlined in Wyoming law. Although the general guidelines are listed here, anyone applying for a tax deed should examine W.S. 39-13-108(e) to make sure they are in compliance with the law.
Here are all the general rules:
- The CP Holder must apply for a deed after 4 years from the date of sale but no later than 6 years.
- Written notice must be served on each person in possession of the property and on the person in whose name the property was assessed.
- If no person occupies the property, notice must be published in a newspaper in the county for 3 consecutive weeks.
- The application for deed must be made after 3 months, and not more then 5 months from, the last notice in the newspaper.
- Notice must be sent by certified mail to any mortgagees that have liens filed on record.
All notices must list:
- When the CP Holder purchased the certificate
- In whose name the property was taxed
- A description of the real property
- The year the property was taxed or assessed
- When the Time of Redemption will expire
- When application for the tax deed will be made
- The amount of any special assessments levied on the property
Once the CP Holder has completed all these steps, they can apply to the Treasurer's Office for a tax deed by signing a statement certifying they have complied with all the procedures, and surrendering their original CP.