2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 2. Issuing a Tax Deed › 15-18-213. Form of tax deed -- prima facie evidence

15-18-213. Form of tax deed -- prima facie evidence.
(1) The form of a tax deed issued under the provisions of this chapter, executed by a county treasurer, must be made as follows:
This deed is made by .......... (name of county treasurer), county treasurer of the county of .......... (name of county), in the state of Montana, to .......... (name of assignee or assignee's agent, high bidder or high bidder's agent, or county that is the possessor of the tax lien), as provided by the laws of the state of Montana:
Whereas, there was assessed for .......... (year) the following real property .......... (description of the property); and
Whereas, the taxes for .......... (year) levied against the property amounted to $ ..........; and
Whereas, the taxes were not paid and a property tax lien for the payment of the taxes was attached by .......... (name of county) and was assigned to .......... (if applicable, name of assignee) on .......... (date, including year) for the sum of $ .........., which amount included delinquent taxes in the amount of $ .........., penalties in the amount of $ .........., interest in the amount of $ .........., and other costs in the amount of $ ..........; and
Whereas, a tax lien certificate was issued and filed as required by law; and
Whereas, notice was given to required parties in accordance with 15-18-212 or 15-18-219 that the issuance or auction of a tax deed was pending; and
Whereas, the property tax lien has not been redeemed by .......... (name of former owner) or any other person entitled to redeem it.
Now, therefore, I, .......... (treasurer's name), county treasurer of the county of .........., in the state of Montana, in consideration of the sum of $ .......... paid, hereby grant to .......... (name of assignee or assignee's agent, high bidder or high bidder's agent, or county that is the possessor of the tax lien) all the property situated in .......... County, state of Montana, described in this document.
Witness my hand on this date .......... (date, including year).
.................County Treasurer
......................County
(2) A tax deed executed in the form provided in subsection (1) is prima facie evidence that:
(a) the property was assessed as required by law;
(b) the taxes were levied in accordance with law;
(c) the taxes were not paid when due;
(d) notice of the pending attachment of a tax lien was given and the tax lien was attached at the proper time and place as provided by law;
(e) the property was not redeemed, and proper notice of a pending tax deed issuance or auction was made as required by law;
(f) the person who executed the deed was legally authorized to do so; and
(g) if the real property was sold to pay delinquent taxes on personal property, the real property belonged to the person liable to pay the personal property tax.
History: En. Sec. 22, Ch. 587, L. 1987; amd. Sec. 4, Ch. 97, L. 1993; amd. Sec. 23, Ch. 110, L. 2007; amd. Sec. 2, Ch. 411, L. 2009; amd. Sec. 23, Ch. 67, L. 2017; amd. Sec. 8, Ch. 317, L. 2019.