Tax liability mineral production.

Wyoming's SF 118 clarifies that tax liens on mineral production (like oil and gas) have priority over most other claims against the mineral property. It requires counties to notify existing lienholders 90 days after taxes become delinquent and file their lien within 120 days, while protecting taxpayers' rights to appeal tax disputes before enforcement. This directly affects mineral producers who owe taxes, creditors holding prior liens, and counties managing tax collections. The law applies to mineral tax liens perfected on or after July 1, 2019, and ensures mineral tax claims are prioritized over most other debts except federal/state claims and pre-existing, properly recorded liens.