reglab/housing_qa huggingface dataset:
MT Code § 15-17-902 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 9. Sale of Personal Property|15-17-902. Repealed

  15-17-902. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 139, p. 116, L. 1891; re-en. Sec. 3906, Pol. C. 1895; re-en. Sec. 2662, Rev. C. 1907; re-en. Sec. 2245, R.C.M. 1921; re-en. Sec. 2245, R.C.M. 1935; R.C.M. 1947, 84-4207.
MT Code § 15-17-903 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 9. Sale of Personal Property|15-17-903. Repealed

  15-17-903. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 140, p. 116, L. 1891; amd. Sec. 3907, Pol. C. 1895; re-en. Sec. 2663, Rev. C. 1907; re-en. Sec. 2246, R.C.M. 1921; re-en. Sec. 2246, R.C.M. 1935; R.C.M. 1947, 84-4208.
MT Code § 15-17-904 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 9. Sale of Personal Property|15-17-904. through 15-17-910 reserved

  15-17-904 through 15-17-910 reserved.
MT Code § 15-18-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-101. Repealed

  15-18-101. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 122, p. 113, L. 1891; amd. Sec. 3889, Pol. C. 1895; re-en. Sec. 2645, Rev. C. 1907; re-en. Sec. 2201, R.C.M. 1921; Cal. Pol. C. Sec. 3780; amd. Sec. 1, Ch. 125, L. 1933; re-en. Sec. 2201, R.C.M. 1935; amd. Sec. 1, Ch. 39, L. 1941; R.C.M. 1947, 84-4132.
MT Code § 15-18-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-102. Repealed

  15-18-102. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1, Ch. 98, L. 1913; re-en. Sec. 2210, R.C.M. 1921; re-en. Sec. 2210, R.C.M. 1935; amd. Sec. 1, Ch. 25, L. 1939; R.C.M. 1947, 84-4154; amd. Sec. 1, Ch. 313, L. 1985.
MT Code § 15-18-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-103. Repealed

  15-18-103. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1, Ch. 91, L. 1915; amd. Sec. 1, Ch. 73, L. 1919; re-en. Sec. 2211, R.C.M. 1921; amd. Sec. 1, Ch. 48, L. 1923; re-en. Sec. 2211, R.C.M. 1935; amd. Sec. 1, Ch. 17, L. 1941; amd. Sec. 16, Ch. 52, L. 1977; R.C.M. 1947, 84-4155.
MT Code § 15-18-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-104. Repealed

  15-18-104. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 155, p. 120, L. 1891; re-en. Sec. 3924, Pol. C. 1895; re-en. Sec. 2680, Rev. C. 1907; re-en. Sec. 2233, R.C.M. 1921; Cal. Pol. C. Sec. 3815; re-en. Sec. 2233, R.C.M. 1935; R.C.M. 1947, 84-4188.
MT Code § 15-18-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-105. Repealed

  15-18-105. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 123, p. 113, L. 1891; re-en. Sec. 3890, Pol. C. 1895; re-en. Sec. 2646, Rev. C. 1907; re-en. Sec. 2202, R.C.M. 1921; Cal. Pol. C. Sec. 3781; re-en. Sec. 2202, R.C.M. 1935; R.C.M. 1947, 84-4133.
MT Code § 15-18-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-106. Repealed

  15-18-106. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 124, p. 113, L. 1891; re-en. Sec. 3891, Pol. C. 1895; re-en. Sec. 2647, Rev. C. 1907; re-en. Sec. 2203, R.C.M. 1921; re-en. Sec. 2203, R.C.M. 1935; R.C.M. 1947, 84-4134.
MT Code § 15-18-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-107. Repealed

  15-18-107. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 126, p. 113, L. 1891; re-en. Sec. 3893, Pol. C. 1895; re-en. Sec. 2649, Rev. C. 1907; re-en. Sec. 2205, R.C.M. 1921; re-en. Sec. 2205, R.C.M. 1935; R.C.M. 1947, 84-4136.
MT Code § 15-18-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-108. Repealed

  15-18-108. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 156, p. 120, L. 1891; re-en. Sec. 3925, Pol. C. 1895; re-en. Sec. 2681, Rev. C. 1907; re-en. Sec. 2234, R.C.M. 1921; Cal. Pol. C. Sec. 3816; amd. Sec. 1, Ch. 164, L. 1929; re-en. Sec. 2234, R.C.M. 1935; R.C.M. 1947, 84-4189.
MT Code § 15-18-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-109. and 15-18-110 reserved

  15-18-109 and 15-18-110 reserved.
MT Code § 15-18-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-111. Time for redemption -- interested party

  15-18-111. Time for redemption -- interested party. (1) Except as provided in subsection (2), redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.   (2) For property subdivided as a residential or commercial lot upon which special improvement district assessments or rural special improvement district assessments are delinquent and upon which no habitable dwelling or commercial structure is situated, redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, or any interested party by the first working day in August, 2 years after attachment of the tax lien.   (3) For the purposes of this chapter, an "interested party" includes a mortgagee, vendor of a contract for deed or the vendor's successor in interest, lienholder, or other person who has a properly recorded interest in the property. A person who has an interest in property on which there is a property tax lien but which interest is not properly recorded is not an interested party for the purposes of this chapter.   History: En. Sec. 16, Ch. 587, L. 1987; amd. Sec. 14, Ch. 617, L. 1987; amd. Sec. 1, Ch. 564, L. 1989; amd. Sec. 1, Ch. 248, L. 1995; amd. Sec. 18, Ch. 110, L. 2007; amd. Sec. 17, Ch. 67, L. 2017.
MT Code § 15-18-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-112. Redemption from property tax lien -- lien on interest in property for taxes paid

  15-18-112. Redemption from property tax lien -- lien on interest in property for taxes paid. (1) (a) Except as provided in subsections (1)(b) and (4), in all cases in which a property tax lien has been assigned, the assignee may pay the subsequent taxes assessed against the property, once delinquent, on or after June 1 and prior to July 31 if the taxes have not been paid by the property owner.  (b) If the property qualifies for the property tax assistance program provided for in 15-6-305 and the taxes have not been paid by the property owner, the subsequent taxes may be paid after the time period provided for in 15-16-102(4)(b) and prior to July 31.   (2) Upon redemption of the property tax lien, the redemptioner shall pay, in addition to the amount of the property tax lien, including penalties, interest, and costs, the subsequent taxes assessed, with interest and penalty at the rate established for delinquent taxes in 15-16-102.   (3) An owner of less than all of the interest or a lienholder with an interest in real property who redeems a property tax lien on the property has a lien for the taxes paid on the interests of the property that are not owned by the redemptioner.   (4) The property tax lien may also be redeemed for a particular tax year as provided in 15-16-102(5) if:   (a) the property tax lien for the year in which the partial payment is made is owned by the county; and   (b) the tax deed has not been issued pursuant to 15-18-211 or 15-18-220.   History: En. Sec. 17, Ch. 587, L. 1987; amd. Sec. 4, Ch. 704, L. 1989; amd. Sec. 4, Ch. 444, L. 2001; amd. Sec. 18, Ch. 67, L. 2017; amd. Sec. 5, Ch. 317, L. 2019; amd. Sec. 1, Ch. 17, L. 2021.
MT Code § 15-18-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-113. Treasurer to file redemptions

  15-18-113. Treasurer to file redemptions. (1) The county treasurer shall execute a certificate of redemption to be filed with the county clerk and recorder upon:   (a) payment to the county treasurer of all delinquent taxes, including penalties, interest, and costs, by the person to whom taxes were assessed or the person's agent; and   (b) distribution of the redemption proceeds pursuant to 15-18-114.   (2) The form of the certificate of redemption must be made as follows:   CERTIFICATE OF REDEMPTION   I, ........., the treasurer of .............. County, certify the following:   1. For tax years .......... (years), the taxes were delinquent on the following real property: ........ (description of the property).   2. The tax lien was attached to the property on.........(date of attachment of the tax lien ). Tax Lien Certificate No. ..... and Assignment Certificate No. ..... (if applicable).   3. The tax lien was redeemed on ........ (date of redemption) by the payment of:   Taxes..........   Penalty..........   Interest..........   Cost..........   Total..........   Receipt Number..........   4. The redemption was made by ........... (name of redemptioner).   Date: ..........   ..............................   Signature   History: En. Sec. 18, Ch. 587, L. 1987; amd. Sec. 1, Ch. 446, L. 1999; amd. Sec. 19, Ch. 110, L. 2007; amd. Sec. 19, Ch. 67, L. 2017.
MT Code § 15-18-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 1. Redemption|15-18-114. Distribution of redemption proceeds

  15-18-114. Distribution of redemption proceeds. (1) When the county is in possession of a tax lien that is redeemed, the money received from the redemption, including penalties and interest but not costs, must be distributed to the credit of the various funds to which the taxes would have originally been distributed and in the same proportion as the taxes would have originally been distributed.   (2) (a) When an assignee is in possession of a tax lien that is redeemed, the county treasurer shall distribute to the person listed as the assignee on the assignment certificate provided for in 15-17-323, and in the record kept by the county treasurer the amount the assignee paid the county for the property tax lien plus any subsequent amount paid pursuant to 15-18-112 plus interest, as specified in 15-16-102, from the date of payment until the date of redemption. Any money remaining after distributing redemption proceeds to the assignee must be distributed pursuant to subsection (1).   (b) (i) The distribution must be made by the county treasurer to the assignee at the address listed on the assignment certificate within 30 days of redemption.   (ii) If the money distributed to the assignee is returned unopened to the county treasurer, the treasurer shall give notice as provided in 7-1-2121 stating that:   (A) the county treasurer is in possession of money belonging to the assignee for the redemption of the delinquency on the property named in the tax lien certificate;   (B) the money must be held by the county treasurer for a period of 1 year from the date of publication; and   (C) if the money is not claimed by the assignee within the 1-year period, the assignee relinquishes all claim to the money and the money must be credited to the county general fund.   (3) The notice required in subsection (2)(b)(ii) must be made at least annually, but the 1-year period described in subsection (2)(b)(ii)(B) may not begin until the date notice is given.   (4) The county treasurer shall keep an accurate account of all money paid in redemption, including a separate accounting of other delinquent taxes, interest, penalties, and costs, and when and to whom distributed.   History: En. Sec. 19, Ch. 587, L. 1987; amd. Sec. 3, Ch. 704, L. 1989; amd. Sec. 2, Ch. 97, L. 1993; amd. Sec. 20, Ch. 110, L. 2007; amd. Sec. 20, Ch. 67, L. 2017.
MT Code § 15-18-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-201. Repealed

  15-18-201. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 127, p. 113, L. 1891; re-en. Sec. 3894, Pol. C. 1895; re-en. Sec. 2650, Rev. C. 1907; re-en. Sec. 2206, R.C.M. 1921; Cal. Pol. C. Sec. 3785; re-en. Sec. 2206, R.C.M. 1935; R.C.M. 1947, 84-4137.
MT Code § 15-18-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-202. Repealed

  15-18-202. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 128, p. 114, L. 1891; amd. Sec. 3895, Pol. C. 1895; amd. Sec. 1, Ch. 79, L. 1905; re-en. Sec. 2651, Rev. C. 1907; amd. Sec. 1, Ch. 33, L. 1917; amd. Sec. 1, Ch. 87, L. 1921; re-en. Sec. 2209, R.C.M. 1921; amd. Sec. 1, Ch. 156, L. 1929; amd. Sec. 1, Ch. 190, L. 1933; re-en. Sec. 2209, R.C.M. 1935; R.C.M. 1947, 84-4151; amd. Sec. 14, Ch. 526, L. 1983.
MT Code § 15-18-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-203. Repealed

  15-18-203. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1, Ch. 92, L. 1927; amd. Sec. 1, Ch. 49, L. 1933; re-en. Sec. 2209.1, R.C.M. 1935; R.C.M. 1947, 84-4152.
MT Code § 15-18-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-204. Repealed

  15-18-204. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 129, p. 114, L. 1891; re-en. Sec. 3896, Pol. C. 1895; re-en. Sec. 2652, Rev. C. 1907; re-en. Sec. 2212, R.C.M. 1921; re-en. Sec. 2212, R.C.M. 1935; amd. Sec. 1, Ch. 17, L. 1947, 84-4156.
MT Code § 15-18-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-205. Repealed

  15-18-205. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1748, 5th Div. Comp. Stat. 1887; amd. Sec. 130, p. 115, L. 1891; re-en. Sec. 3897, Pol. C. 1895; re-en. Sec. 2653, Rev. C. 1907; amd. Sec. 1, Ch. 103, L. 1919; re-en. Sec. 2213, R.C.M. 1921; Cal. Pol. C. Sec. 3786; re-en. Sec. 2213, R.C.M. 1935; R.C.M. 1947, 84-4157.
MT Code § 15-18-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-206. through 15-18-210 reserved

  15-18-206 through 15-18-210 reserved.
MT Code § 15-18-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-211. Tax deed -- fee

  15-18-211. Tax deed -- fee. (1) Except as provided in 15-18-219 and subsection (3) of this section, if the property tax lien is not redeemed in the time allowed under 15-18-111, the county treasurer shall grant the assignee a tax deed for the property. The deed must contain the same information as is required in a tax lien certificate under 15-17-125 and an assignment certificate under 15-17-323, except the description of the property must be the full legal description.   (2) (a) Except as provided in subsection (2)(b), the county treasurer shall charge the assignee $25 for making the deed plus all actual costs incurred by the county in giving the notice or assisting an assignee in giving the notice required in 15-18-212. The fee must be deposited in the county general fund.   (b) If the tax deed is issued to the county, no fee may be charged for making the deed.   (c) Reasonable costs incurred by the county in searching the county records to identify persons entitled to notice are considered part of the actual costs of the notice provided in subsection (2)(a).   (3) If no assignment has been made, the county treasurer may not issue a tax deed to the county unless the board of county commissioners, by resolution, directs the county treasurer to issue a tax deed.   (4) Deeds issued to assignees or the county must be recorded by the county clerk as provided in Title 7, chapter 4, part 26, except that when the county is issued the tax deed, the county clerk may not charge a fee for recording the deed.   History: En. Sec. 20, Ch. 587, L. 1987; amd. Sec. 21, Ch. 110, L. 2007; amd. Sec. 21, Ch. 67, L. 2017; amd. Sec. 6, Ch. 317, L. 2019.
MT Code § 15-18-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-214. Effect of deed

  15-18-214. Effect of deed. (1) Subject to 15-18-411 and 15-18-413, a deed issued under this chapter conveys to the grantee absolute title to the property described in the deed as of the date of the tax deed, except:   (a) when the claim is payable after the execution of the deed and:   (i) a subsequent property tax lien is attached; or   (ii) a lien of any special, rural, local improvement, irrigation, or drainage assessment is levied against the property;   (b) when the claim is an easement, servitude, covenant, restriction, reservation, or similar burden lawfully imposed on the property; or   (c) when the land is owned by the United States, this state, or a subdivision of this state.   (2) Under the conditions described in subsection (1), the deed is prima facie evidence of the right of possession accrued as of the date on which a tax deed was issued.   History: En. Sec. 23, Ch. 587, L. 1987; amd. Sec. 5, Ch. 704, L. 1989; amd. Sec. 24, Ch. 110, L. 2007; amd. Sec. 24, Ch. 67, L. 2017; amd. Sec. 9, Ch. 317, L. 2019.
MT Code § 15-18-216 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-216. Form of proof of notice

  15-18-216. Form of proof of notice. Sections 15-18-212 and 15-18-219 require that proof of notice must be filed with the county clerk. The proof of notice must be made as follows:  PROOF OF NOTICE   I,..........(Name and Address), acting as or on behalf of the owner of the property tax lien, have complied with the notice requirements of Title 15, chapter 18, MCA, as follows:   1. A "Notice That a Tax Deed May Be Issued" was mailed to the owners, current occupant, and parties, as required by 15-18-212 or 15-18-219, MCA. A copy of each notice is attached or is on file in the office of the county clerk.   2. The notices were mailed by certified mail, return receipt requested. Copies of the return receipts are attached or are on file in the office of the county clerk.   3. Notice was given by publishing in the newspaper as required by 7-1-2121, which is........., on......... and......... or posting in the three public places designated by the governing body, which are.........., .........., and........... Proof of publication is attached.   DATED: ...............   .....................   (Signature)   State of....................   County of.....................   The record was signed before me on (date) by (name(s) of individual(s)).....................   ..............................   (Signature of notarial officer)   (Official stamp)   ..............................   Title of officer (if not shown in stamp)"   History: En. Sec. 6, Ch. 97, L. 1993; amd. Sec. 3, Ch. 411, L. 2009; amd. Sec. 26, Ch. 67, L. 2017; amd. Sec. 11, Ch. 317, L. 2019; amd. Sec. 4, Ch. 17, L. 2021.
MT Code § 15-18-217 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-217. Form of cancellation

  15-18-217. Form of cancellation. The notice of cancellation of an assignment required by 15-18-212 and 15-18-219 must be made as follows:  I,......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address), purchased a tax lien assignment...... (assignment certificate no.) on the following property ......(full legal description) owned by......(name of owner of record) on..... (date).   I further certify that pursuant to 15-18-212(3)(a) and 15-18-219(6)(a), notice was given to...... (name of assignee or assignee's agent) of the notification obligation and that the tax lien will be cancelled if the assignee does not comply with provisions of 15-18-212 and 15-18-219.   I further certify that the treasurer of...... County has no record of notice by the owner of the tax lien in accordance with 15-18-212(7) or 15-18-219(6).   Therefore, noncompliance by the assignee has caused the tax lien to be cancelled this....... (date).   .........................   Name of County Treasurer   History: En. Sec. 3, Ch. 446, L. 1999; amd. Sec. 2, Ch. 7, L. 2007; amd. Sec. 26, Ch. 110, L. 2007; amd. Sec. 27, Ch. 67, L. 2017; amd. Sec. 12, Ch. 317, L. 2019; amd. Sec. 5, Ch. 17, L. 2021.
MT Code § 15-18-218 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-218. Charge not allowed for filings or recordings made by county treasurer

  15-18-218. Charge not allowed for filings or recordings made by county treasurer. The county clerk and recorder may not impose a charge for tax lien certificates, assignment certificates, certificates of redemption, or any other form that the county treasurer is required to file or record with the county clerk and recorder.   History: En. Sec. 4, Ch. 446, L. 1999; amd. Sec. 27, Ch. 110, L. 2007; amd. Sec. 28, Ch. 67, L. 2017.
MT Code § 15-18-221 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-221. Distribution of tax deed auction proceeds

  15-18-221. Distribution of tax deed auction proceeds. (1) The county treasurer shall distribute the proceeds of a tax deed auction pursuant to 15-18-220 as provided in this section.  (2) If the tax deed is purchased by a person other than the assignee, the county treasurer shall pay to the assignee:   (a) the amount paid for the assignment of the tax lien, including delinquent taxes, penalties, interest, and costs; and   (b) all amounts paid pursuant to 15-18-219(2).   (3) Within 30 days of receiving payment from the purchaser of the tax deed, the county treasurer shall distribute surplus funds to the legal titleholder of record. The county treasurer shall process the surplus funds regardless of whether the legal titleholder is a resident of the state or not.   History: En. Sec. 3, Ch. 317, L. 2019; amd. Sec. 9, Ch. 17, L. 2021.
MT Code § 15-18-222 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-222. through 15-18-224 reserved

  15-18-222 through 15-18-224 reserved.
MT Code § 15-18-225 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 2. Issuing a Tax Deed|15-18-225. Form of cancellation -- unsuccessful auction

  15-18-225. Form of cancellation -- unsuccessful auction. The notice of cancellation of an assignment required by 15-18-220 must be made as follows:  I, ......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address) purchased a tax lien assignment...... (assignment certificate no.) on the following property......(full legal description) owned by......(name of owner of record) on..... (date).   I further certify that pursuant to 15-18-219(1), the assignee made an application for a tax deed after the redemption period expired.   I further certify that pursuant to 15-18-220(1) and 7-1-2121, notice of the auction was given on .......... (date) and .......... (date) in .......... (newspaper).   I further certify that there were no bidders at auction or no bidder made payment as required in 15-18-220(3).   Therefore, the assignment of the tax lien is cancelled this....... (date).   .........................   Name of County Treasurer   History: En. Sec. 8, Ch. 17, L. 2021.