TAX STRUCTURE	Taxes are collected by the Counties.
TAX DUE DATE	The full amount of the bill may be paid by December 31 of each year without penalty or may be paid in installments: -1st half due Nov 10 of current year 2nd half May 10th of the following calendar year.   Tax Due Date is the same for all counties in Wyoming.   November  10--First installment due   December  31- Full year tax amount due unless taxes are paid in installments.   May  10--Second installment due unless paid by Dec 31
TAX SALE	When a “tax sale” occurs, the property is not conveyed to the purchaser. The person who pays the amount due receives a Certificate of Purchase for the land. The Certificate of purchase only entitles the holder to a lien on the property. The CP (Certificate of Purchase) Holder has no right to use or make improvements to the property. In fact, making improvements on the property would not be in the best interest of the CP Holder, as the landowner may Redeem the property within 4 years from the date of the sale When the property is Redeemed by the landowner, the CP Holder is reimbursed for all the taxes and fees he/she paid plus 15% interest and a 3% penalty on the original year. The Certificate is then returned to the Treasurer's Office and the CP Holder has no more interest in the property. If the landowner does not redeem the certificate within four years from the date of the sale, the CP Holder is entitled to file for a Tax Deed. A Tax Deed conveys the ownership of the property to the CP Holder, subject to any special assessments. The actual statute [39-13-108(vii)(B)] says: "Any grantee of a tax deed ... and successors in title are entitled to possession of the real property conveyed by the deed and the deed is prima facie evidence to title to the property described subject to special assessments for local and public improvements." Wyoming law also prescribes a strict procedure that must be followed in order to properly apply to the Treasurer's Office for a Tax Deed. It is the burden of the CP Holder to make sure all the steps are followed properly, and failure to follow the procedure could result in the invalidation of the Tax Deed, should it ever be challenged in court.

COUNTY	DUE DATES	LINKS
ALBANY COUNTY 525 Grand Ave Laramie, WY 82070 Ph: 307-721-2502 FAX: 307-721-2503	Tax Due Dates See above	Assessor   Clerk Recorder   Research Taxes   Tax Sale Rules
BIG HORN COUNTY Mailing Address:     P.O. Box 430 Basin, WY  8241 82410	Tax Due Dates: See above  Email: treasurer@tctwest.net Phone:   568-2578 Fax:   568-2013	Assessor   Clerk/Recorder   Treasurer
CAMPBELL COUNTY PO Box 1027 500 S Gillette Ave, Ste 1700 Gillette, WY 82716 (307) 682-7268 (307) 687-6416 - Fax	TAX DUE DATES See above	Mill Levies   Property Record Search
CARBON COUNTY County Treasurer: P.O. Box 7 Rawlins, WY  82301 Phone: (307) 328-2631 Email: cindybaldwin@carbonwy.com	TAX DUE DATES See above	Assessor       Clerk/Recorder   Recorded Documents On Line         Research Tax Information
CONVERSE COUNTY TREASURER 107 N 5th St. Douglas, WY 82633 Ph: 307-358-3120 FAX: 307-436-8650	TAX DUE DATES See above	Assessor   Clerk/Recorder   Mill Levi   Tax Sale Information
CROOK COUNTY County Courthouse 309 Cleveland Street Sundance, WY 82729a	TAX DUE DATES See above	Assessor   Treasurer   Mill Rates   Tax Information
FREEMONT COUNTY Fremont County Treasurer 450 North 2nd Street Lander, WY  82520 307.332.1104 - Lander 307.857.3685 - Riverton	TAX DUE DATES See above    COUNTY TREASURER Mailing Address: Fremont County Treasurer P.O. Box 465 Lander, WY 82520 Email: fctreas@wyoming.com	County Clerk/ Recording   Tax Sale Information   View Taxes On Line
GOSHEN COUNTY Courthouse and offices 2125 East A Street Torrington, Wyoming 82240 (307) 532-1222	TAX DUE DATES See above    TAX SALE INFORMATION	ASSESSOR   CLERK/RECORDER
HOT SPRINGS COUNTY 415 Arapahoe Thermopolis, WY 82443 Telephone: 307-864-3616 Fax: 307-864-3333 E-mail: hsct@hscounty.com	TAX DUE DATES See above	Assessor   County Clerk/Recorder   Treasurer
JOHNSON COUNTY 76 N. Main Street Buffalo, WY  82834	TAX DUE DATES See above	Assessor   County Clerk/Recorder   Treasurer
LARAMIE COUNTY Mailing Address P.O. Box 125 Cheyenne, WY 82003 Property Tax 309 W. 20th St., Room 1300 Cheyenne, WY 82001 Phone: (307) 633-4225 Fax: (307) 633-4408 Email	TAX DUE DATES See above    .	Tax Sale Information   County Clerk/Recorder   MILL LEVIES
LINCOLN COUNTY 925 SAGE AVENUE SUITE 102 KEMMERER, WY  83101 PHONE:  (307)877-2043 FAX:  (307)877-4087	TAX DUE DATES See above	Assessor   County Clerk/Recorder   Treasurer
NATRONA COUNTY 200 North Center Casper, WY 82602 307-235-9370   Treasurer P.O. Box 2300 Casper, WY 82602 Email Tom Doyle	TAX DUE DATES See above	ASSESSOR   CLERK/ASSESSOR   RESEARCH TAXES   TREASURER
NIOBRARA COUNTY            P.O. Box 1238 Lusk, WY 82225 Phone: (307) 334-2211 Fax: (307) 334-3013	TAX DUE DATES See above	TAX INFORMATION
PARK COUNTY	TAX DUE DATES See above	CLERK/RECORDER    ASSESSOR
PLATTE COUNTY Platte County Treasurer's Office 806 9th St Wheatland, WY 82201 Phone: 307-322-2092 Fax: 307-322-1340 E-Mail: pctreas@wyomingwisp.com	TAX DUE DATES See above    Tax Lien Sale July (date varies)	RECORDING INFORMATION   TREASURER
SHERIDAN COUNTY Sheridan County Courthouse 224 South Main, Suite B-1 Sheridan, Wyoming 82801   (307) 674-2520 307)  674-2529) Fax Treasurer Email:treasurer@sheridancounty.com	TAX DUE DATES See above	ASSESSOR   CLERK/RECORDER   PROPERTY TAXES ONLINE   RECORDING FEES   TREASURER
SUBLETTE COUNTY Sublette County Courthouse 21 S. Tyler, P.O. Box 2057, Pinedale, WY 82941 Phone: 307-367-4374 / 276-3827          Fax: 307-367-3342	TAX DUE DATES See above	ASSESSOR   MILL LEVIES   PUBLIC RECORDS SEARCH
SWEET WATER Sweetwater County 80 West Flaming gorge Way Green River, WY 8235 (307) 872-6400 FAX (307) 872-6337	TAX DUE DATES See above	ASSESSOR   TREASURER'S OFFICE
TETON COUNTY Teton County Administration Building 200 South Willow Street,   Phone: (307) 733-4430 Fax: (307) 739-8634	TAX DUE DATES See above	Mill Levies   Recorded Documents/Recording Fees   Property Tax Information
WASHAKIE COUNTY Washakie County Treasurer 1001 Big Horn Avenue Worland, Wyoming  82401 Ph: 307-347-2031 FAX: 307-347-9366 Email:wctreas@rtconnect.net	TAX DUE DATES See above	Assessor   County Clerk/Recorder