Wyoming is regarded as a tax lien state. In Wyoming, the tax lien process begins when the county treasurer determines that a property owner has not paid their property taxes. The treasurer will then file a notice of tax lien with the county clerk and recorder. This notice will give the property owner a certain amount of time (usually 60 days) to pay the delinquent taxes and remove the lien.

If the property owner does not pay the delinquent taxes within the specified time period, the county treasurer may sell the lien at a public auction. The Weston County Treasurer uses a “bingo” system for the sale. Before the sale starts, each participant will choose a bingo number and place it in the cage. When your number comes up you can pick only one property tax to buy. Once all numbers have been drawn in the first round, any participant who would like to purchase more than one property tax can place their ball back in the cage. This continues until all taxes are sold. Payments can be made with cash, check, money order or credit card. There will be a 2.5% processing fee for credit card transactions. American Express is not accepted.

The highest bidder at the auction will become the holder of the tax lien. The holder of the tax lien has the right to collect the delinquent taxes from the property owner, and they may also foreclose on the property if the taxes are not paid.
In Wyoming, the property owner has a redemption period of four years after the date of the tax sale to redeem their property. During this time, the property owner can pay the delinquent taxes, plus interest and fees, to clear the tax lien and regain ownership of their property.

At the yearly tax sale, the county makes up for the lost revenue from unpaid property taxes. For the amount of taxes, interest, and sale expenses, the county sells its tax lien on the property to in-person buyers. The notice of sale must appear in a legitimate county newspaper for three weeks straight. This office typically publishes the notice every Thursday for three weeks, after which the sale is either held on the last Thursday in July or the first Thursday in August. According to state law, there is a 3% day-of-purchase penalty plus a 15% annual interest rate for tax lien purchasers. The buyer may also pay taxes for subsequent years, earning 15% interest.

Any land or property in which taxes have not been paid will be sold at the Tax Sale; scheduled for the last Monday of August each year.