Wyoming Statutes

Wyo. Stat. § 15-6-409 (2026)

Assessments; when paid; interest; penalty;

✓ current as of May 2026
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collection and enforcement of liens generally.

The city or town, in the ordinance confirming the assessment
roll, shall prescribe the time within which the assessment or
installments thereof shall be paid and shall provide for the
payment and collection of interest thereon at a rate established
by ordinance. Assessments or installments thereof, when
delinquent, in addition to interest, shall bear a penalty of not
more than five percent (5%) as prescribed by general ordinance.
Interest and penalty shall be included in and made a part of the
assessment lien. All local assessments becoming a lien upon any
property in any city or town shall be collected by the
treasurer, and all liens shall be enforced in the manner
provided. In cities and towns other than cities of the first
class, delinquent assessments or delinquent installments thereof
shall be certified to the treasurer of the county in which the
city or town is located, and he shall enter them upon the
general tax rolls and collect them as other general taxes are
collected. The county treasurer shall remit to the city
treasurer on the tenth of each month all sums so collected.
Notes of Decisions
Cited in 1 case, 1996–1996 · leading case: Collier v. Hilltop Nat'l Bank, 920 P.2d 1241 (Wyo. 1996).
Collier v. Hilltop Nat'l Bank, 920 P.2d 1241 (Wyo. 1996). · cites it 8× “The district court ruled that by assigning the county treasurer’s collection responsibility for delinquent local assessments in other than first class cities, Wyo. Stat. § 15-6-409 (1992) implicitly incorporated the four year period of redemption found in Wyo.”
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