W.S. § 39-13-110 — Statute of limitations

(a) All personal property taxes not collected within ten
(10) years from the time the taxes were levied shall be
cancelled and are thereafter uncollectible.
(b) Property omitted from prior year tax lists discovered
by the county assessor shall be added to the assessment roll and
taxes computed and collected for the period the property was
omitted not exceeding five (5) prior years or since the last
change in ownership, whichever is less.
(c) Any person, county, municipality or political
subdivision holding a certificate of purchase or tax deed issued
for delinquent taxes has a lien against the real property which
is subject to the certificate of purchase or tax deed to the
extent of taxes, costs and penalties accrued plus interest,
accruing penalties and the value of improvements placed on the
real property by the lienholder or his assigns while lawfully in
possession of the premises. The lien is superior to all other
liens except those created by junior tax sales or payment of
subsequent taxes by another person. The lien may be enforced in
the district court of the county in which the real property lies
or in any district court in which an action is filed in which
the lienholder is made a defendant. The action shall be
conducted in a manner similar to foreclosures of mortgages and
sales thereunder. The decree may contain an order of sale
directing the sheriff to advertise and sell the real property
without appraisal and make a return of the proceedings within
sixty (60) days. No action provided by this section may be
commenced less than four (4) years nor more than ten (10) years
from the date of the original tax sale.
(d) Any person entitled to sales proceeds under W.S.
39-13-108(d)(iv)(C) may claim those amounts within two (2) years
from the date of confirmation of the sale, or in the case of a
person under a legal disability within one (1) year from removal
of the disability. If the payment is unclaimed within two (2)
years the proceeds shall be credited to the county sinking fund.
If a person under a legal disability claims the proceeds within
one (1) year following removal of the disability and the
proceeds have been credited to the county sinking fund, the
person shall be paid out of the county sinking fund.
(e) No action for the recovery of real property sold for
the nonpayment of taxes shall be maintained unless commenced
within six (6) years after the date of sale for taxes.