15-6-421. Assessments; certificates of delinquency; issuance, sale; evidence therefrom; restriction. (a) Any city or town, by ordinance, may provide for the issuance of certificates of delinquency for any delinquent assessment or installment and any penalty and interest thereon to date of issuance. The certificates of delinquency constitute a lien against the property upon which assessments were levied. They shall bear interest from the date of issuance at the rate of twelve percent (12%) per year and may be foreclosed after two (2) years from the date of their issuance in the same manner and with the same effect as mortgages upon real estate are foreclosed. (b) The certificates may be: (i) Issued to the city or town; (ii) Sold to any person applying for them; (iii) Assigned in writing, and the city or town may sell and assign any certificates issued to it upon the payment, in cash of the principal and accrued interest. (c) A certificate is prima facie evidence that: (i) The land against which it was issued was subject to the assessment at the time assessed; (ii) The property was assessed as required by law; and (iii) The assessment or installment was not paid prior to the nd against which it was issued was subject to the assessment at the time assessed; (ii) The property was assessed as required by law; and (iii) The assessment or installment was not paid prior to the issuance of the certificate. (d) No certificate of delinquency may be issued upon any property for any assessment or installment during the pendency of any proceedings in court affecting the assessment or installment thereof.
Wyoming Legal Code