Lien of state on realty of debtor. The amount of every account audited, adjusted and found due to the state including penalties and interest is a lien upon the real property of the person charged with the debt. The lien shall be in effect from the time suit commences for the recovery of the debt.
Lien of state on realty of debtor
W.S. § 29-9-101 — under Chapter 9 — Miscellaneous Liens.
W.S. § 29-9-101