reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 1. Attachment of Tax Lien › 15-17-124. Irregular assessment

15-17-124. Irregular assessment.
If the county treasurer discovers, prior to attachment of the tax lien, that property on which the taxes are delinquent has been irregularly assessed, the county treasurer may not attach a tax lien. The taxes on the property must be listed on the property tax record as uncollected for the year in which they were due, and they must be assessed and collected during the succeeding year as taxes are regularly assessed and collected.
History: En. Sec. 4, Ch. 587, L. 1987; amd. Sec. 90, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 110, L. 2007; amd. Sec. 7, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 1. Attachment of Tax Lien › 15-17-125. Attachment of tax lien and preparation of tax lien certificate

15-17-125. Attachment of tax lien and preparation of tax lien certificate.
(1) (a) The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given as provided in 15-17-122 and subsection (4) of this section. Upon attachment of a tax lien, the county is the possessor of the tax lien unless the tax lien is assigned pursuant to 15-17-323.
(b) The county treasurer may not attach a tax lien to a property on which taxes are delinquent but for which proper notice was not given.
(2) After attaching a tax lien, the county treasurer shall prepare a tax lien certificate that must contain:
(a) the date on which the property taxes became delinquent;
(b) the date on which a property tax lien was attached to the property;
(c) the name and address of record of the person to whom the taxes were assessed;
(d) a description of the property on which the taxes were assessed;
(e) a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;
(f) a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;
(g) a statement specifying the date on which the county or an assignee will be entitled to a tax deed; and
(h) an identification number corresponding to the tax lien certificate.
(3) The tax lien certificate must be signed by the county treasurer. A copy of the tax lien certificate must be filed by the treasurer in the office of the county clerk. A copy of the tax lien certificate must also be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on property tax liens.
(4) Prior to attaching a tax lien to the property, the county treasurer shall send notice of the pending attachment of a tax lien to the person to whom the property was assessed. The notice must include the information listed in subsection (2), state that the tax lien may be assigned to a third party, and provide notice of the availability of all the property tax assistance programs available to property taxpayers, including the property tax assistance programs under Title 15, chapter 6, part 3, and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341. The notice must have been mailed at least 2 weeks prior to the date on which the county treasurer attaches the tax lien.
(5) The county treasurer shall file the tax lien certificate with the county clerk and recorder.
History: En. Sec. 6, Ch. 587, L. 1987; amd. Sec. 2, Ch. 472, L. 2001; amd. Sec. 9, Ch. 110, L. 2007; amd. Sec. 2, Ch. 323, L. 2009; amd. Sec. 9, Ch. 67, L. 2017; Sec. 15-17-212, MCA 2015; redes. 15-17-125 by Sec. 44, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 1. Attachment of Tax Lien › 15-17-131. Common undivided ownership interest -- separate assessment -- property tax payments

15-17-131. Common undivided ownership interest -- separate assessment -- property tax payments.
(1) Except as provided in subsection (2), payment of all property taxes on a parcel by any co-owner is considered payment by all owners, whether or not the property is assessed and taxed separately to co-owners or to a single owner. Any payment by a co-owner in excess of the amount assessed to the co-owner must be the total amount due on the parcel or a partial payment amounting to a year of deficiency, as provided in 15-16-102(5)(a). The nonpayment of taxes by a co-owner who is separately assessed and taxed subjects only the interest of the nonpaying co-owner to attachment of a tax lien.
(2) (a) A co-owner may receive a tax lien on property in which the co-owner has an undivided interest if:
(i) the co-owner pays the proportional amount of taxes on that co-owner's interest and on another co-owner's interest;
(ii) the paying co-owner has notified the nonpaying co-owner of the property tax payments and annually demands reimbursement in writing by certified mail, return receipt requested, addressed to the nonpaying co-owner's last-known mailing address; and
(iii) the paying co-owner has paid the property taxes for 3 consecutive years without reimbursement.
(b) Upon proof that a co-owner has complied with the provisions of this subsection (2), the paying co-owner is considered the assignee of a tax lien on the ownership interest of the nonpaying co-owner and the county treasurer shall prepare a tax lien certificate with the paying co-owner as the assignee. The tax lien certificate must conform to the provisions of 15-17-125, except the certificate need not contain the information required in 15-17-125(2)(a) and (2)(b). The treasurer shall comply with the provisions of 15-17-125(3) regarding the tax lien certificate.
(c) For the purposes of this subsection (2), if there are more than two co-owners, single and multiple paying co-owners can receive a tax lien on the undivided interests of single and multiple nonpaying co-owners.
History: En. Sec. 1, Ch. 315, L. 2003; amd. Sec. 7, Ch. 110, L. 2007; amd. Sec. 8, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-201. Repealed

15-17-201. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: (1)En. Sec. 1732, 5th Div. Comp. Stat. 1887; amd. Sec. 36, p. 96, Ex. L. 1887; amd. Sec. 113, p. 111, L. 1891; amd. Sec. 3880, Pol. C. 1895; re-en. Sec. 2636, Rev. C. 1907; re-en. Sec. 2189, R.C.M. 1921; re-en. Sec. 2189, R.C.M. 1935; Sec. 84-4122, R.C.M. 1947; (2)En. Sec. 114, p. 111, L. 1891; re-en. Sec. 3881, Pol. C. 1895; re-en. Sec. 2637, Rev. C. 1907; re-en. Sec. 2190, R.C.M. 1921; re-en. Sec. 2190, R.C.M. 1935; Sec. 84-4123, R.C.M. 1947; R.C.M. 1947, 84-4122, 84-4123.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-202. Repealed

15-17-202. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-203. Repealed

15-17-203. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 117, p. 111, L. 1891; re-en. Sec. 3884, Pol. C. 1895; re-en. Sec. 2640, Rev. C. 1907; re-en. Sec. 2193, R.C.M. 1921; re-en. Sec. 2193, R.C.M. 1935; R.C.M. 1947, 84-4126.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-204. Repealed

15-17-204. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: (1)En. Sec. 118, p. 111, L. 1891; re-en. Sec. 3885, Pol. C. 1895; re-en. Sec. 2641, Rev. C. 1907; re-en. Sec. 2194, R.C.M. 1921; Cal. Pol. C. Sec. 3776; re-en. Sec. 2194, R.C.M. 1935; Sec. 84-4127, R.C.M. 1947; (2)En. Sec. 119, p. 112, L. 1891; re-en. Sec. 3886, Pol. C. 1895; re-en. Sec. 2642, Rev. C. 1907; re-en. Sec. 2195, R.C.M. 1921; re-en. Sec. 2195, R.C.M. 1935; Sec. 84-4128, R.C.M. 1947; (3)En. Sec. 125, p. 113, L. 1891; re-en. Sec. 3892, Pol. C. 1895; re-en. Sec. 2648, Rev. C. 1907; re-en. Sec. 2204, R.C.M. 1921; re-en. Sec. 2204, R.C.M. 1935; Sec. 84-4135, R.C.M. 1947; R.C.M. 1947, 84-4127, 84-4128, 84-4135.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-205. Repealed

15-17-205. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 120, p. 112, L. 1891; re-en. Sec. 3887, Pol. C. 1895; re-en. Sec. 2643, Rev. C. 1907; re-en. Sec. 2196, R.C.M. 1921; re-en. Sec. 2196, R.C.M. 1935; amd. Sec. 1, Ch. 191, L. 1939; R.C.M. 1947, 84-4129.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-206. Repealed

15-17-206. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 121, p. 112, L. 1891; re-en. Sec. 3888, Pol. C. 1895; re-en. Sec. 2644, Rev. C. 1907; re-en. Sec. 2197, R.C.M. 1921; re-en. Sec. 2197. R.C.M. 1935; amd. Sec. 1, Ch. 8, L. 1967; R.C.M. 1947, 84-4130.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-207. Repealed

15-17-207. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part); amd. Sec. 5, Ch. 17, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-208. Repealed

15-17-208. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-211. Repealed

15-17-211. Repealed.
Sec. 43, Ch. 67, L. 2017.
History: En. Sec. 5, Ch. 587, L. 1987; amd. Sec. 8, Ch. 110, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-213. Repealed

15-17-213. Repealed.
Sec. 43, Ch. 67, L. 2017.
History: En. Sec. 7, Ch. 587, L. 1987; amd. Sec. 10, Ch. 110, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 2. Tax Lien Sale (Renumbered and Repealed) › 15-17-214. Repealed

15-17-214. Repealed.
Sec. 43, Ch. 67, L. 2017.
History: En. Sec. 8, Ch. 587, L. 1987; amd. Sec. 11, Ch. 110, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-301. Repealed

15-17-301. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 116, p. 111, L. 1891; re-en. Sec. 3883, Pol. C. 1895; re-en. Sec. 2639, Rev. C. 1907; re-en. Sec. 2192, R.C.M. 1921; re-en. Sec. 2192, R.C.M. 1935; R.C.M. 1947, 84-4125.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-302. Repealed

15-17-302. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 2, Ch. 65, L. 1933; re-en. Sec. 2008.2, R.C.M. 1935; R.C.M. 1947, 84-4140.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-303. Repealed

15-17-303. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: (1), (2)En. Sec. 1, Ch. 151, L. 1917; re-en. Sec. 2207, R.C.M. 1921; re-en. Sec. 2207, R.C.M. 1935; amd. Sec. 1, Ch. 101, L. 1937; amd. Sec. 1, Ch. 24, L. 1939; amd. Sec. 1, Ch. 11, L. 1947; Sec. 84-4138, R.C.M. 1947; (3)En. Sec. 2, Ch. 151, L. 1917; re-en. Sec. 2208, R.C.M. 1921; re-en. Sec. 2208, R.C.M. 1935; Sec. 84-4139, R.C.M. 1947; (4)En. Sec. 3, Ch. 65, L. 1933; re-en. Sec. 2208.3, R.C.M. 1935; Sec. 84-4141, R.C.M. 1947; R.C.M. 1947, 84-4138, 84-4139, 84-4141; amd. Sec. 10, Ch. 581, L. 1979; amd. Sec. 3, Ch. 576, L. 1981; amd. Sec. 3, Ch. 6, Sp. L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-304. Repealed

15-17-304. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 153, p. 119, L. 1891; re-en. Sec. 3922, Pol. C. 1895; re-en. Sec. 2678, Rev. C. 1907; re-en. Sec. 2231, R.C.M. 1921; Cal. Pol. C. Sec. 3813; re-en. Sec. 2231, R.C.M. 1935; amd. Sec. 1, Ch. 54, L. 1937; R.C.M. 1947, 84-4186.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-305. Repealed

15-17-305. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 154, p. 119, L. 1891; re-en. Sec. 3923, Pol. C. 1895; re-en. Sec. 2679, Rev. C. 1907; re-en. Sec. 2232, R.C.M. 1921; Cal. Pol. C. Sec. 3814; re-en. Sec. 2232, R.C.M. 1935; R.C.M. 1947, 84-4187; amd. Sec. 9, Ch. 79, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-311. Repealed

15-17-311. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 148, p. 118, L. 1891; re-en. Sec. 3916, Pol. C. 1895; re-en. Sec. 2672, Rev. C. 1907; re-en. Sec. 2225, R.C.M. 1921; Cal. Pol. C. Sec. 3807; re-en. Sec. 2225, R.C.M. 1935; R.C.M. 1947, 84-4180.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-312. Repealed

15-17-312. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 1, Ch. 131, L. 1927; re-en. Sec. 2197.1, R.C.M. 1935; R.C.M. 1947, 84-4131; amd. Sec. 2, Ch. 458, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-316. Definitions

15-17-316. Definitions.
Unless the context indicates otherwise, as used in 15-17-316 through 15-17-320, the following definitions apply:
(1) "Improvement fund" means, with respect to any special assessments, the fund of the municipality into which collections of the special assessments have been pledged or appropriated.
(2) "Municipality" means, with respect to special assessments levied under Title 7, chapter 12, parts 41 through 46, the city or town that levied such assessments.
History: En. Sec. 8, Ch. 617, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-317. Municipality as assignee

15-17-317. Municipality as assignee.
(1) At the request of a municipality and if the tax lien has not been assigned pursuant to 15-17-323, the county treasurer shall assign the tax lien on a property with delinquent special assessments to the municipality upon payment of costs and delinquent taxes, excluding delinquent assessments. The municipality is not required to pay penalties or interest.
(2) The county treasurer:
(a) shall deliver to the treasurer of the municipality a copy of the tax lien certificate, which must be filed by the treasurer of the municipality;
(b) may not charge a fee for an assignment certificate when a tax lien is assigned to a municipality; and
(c) shall make an entry "sold to the municipality" on the property tax record and be credited with the delinquent taxes.
(3) Property sold to the municipality must be held in trust by the municipality for the improvement fund into which the delinquent special assessments are payable.
History: En. Sec. 9, Ch. 617, L. 1987; amd. Sec. 8, Ch. 83, L. 1989; amd. Sec. 91, Ch. 27, Sp. L. November 1993; amd. Sec. 12, Ch. 110, L. 2007; amd. Sec. 10, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-318. Assignment of municipality's interest

15-17-318. Assignment of municipality's interest.
(1) At any time after a parcel of land has been acquired by a municipality, as provided in 15-17-317, and has not been redeemed, the treasurer of the municipality shall assign all the rights of the municipality in the property to any person who pays:
(a) the purchase price paid by the municipality;
(b) the delinquent assessments;
(c) interest on the purchase price and delinquent assessments at the rate of 5/6 of 1% a month; and
(d) penalties and costs as provided by law.
(2) The treasurer of the municipality shall execute to the person an assignment certificate, which must be in the form provided in 15-17-323 for the assignment of the interests of the county. If the assignment certificate becomes lost or accidentally destroyed by the assignee, the treasurer of the municipality shall issue a duplicate assignment certificate to the assignee after the assignee delivers to the treasurer evidence satisfactory to the treasurer, including an affidavit of the assignee, that the assignment certificate has been lost or destroyed.
(3) An assignment by a municipality under this section discharges the trust created under 15-17-317. The municipality may also discharge the trust created under 15-17-317 by paying into the improvement fund the amount of the delinquent assessments and interest accrued on the assessments.
History: En. Sec. 10, Ch. 617, L. 1987; amd. Sec. 9, Ch. 83, L. 1989; amd. Sec. 155, Ch. 56, L. 2009; amd. Sec. 11, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-319. Sale or lease and disposition of proceeds from lands acquired by municipality

15-17-319. Sale or lease and disposition of proceeds from lands acquired by municipality.
A municipality may sell, donate, or lease property it acquires under 15-17-317 in the same manner as a county may sell, donate, or lease tax-deed property under Title 7, chapter 8, part 23. All money received by the municipality from the sale or lease of the land, after payment of the cost of sale, not to exceed $25, must be paid into the improvement fund to the extent of the delinquent assessments, interest, and penalties. The surplus, if any, must be paid into any revolving fund that secures payment of special assessments or, if there are none, to the general fund of the municipality.
History: En. Sec. 11, Ch. 617, L. 1987; amd. Sec. 2, Ch. 369, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-320. Taxes and subsequent installments of special assessments on land acquired by a municipality

15-17-320. Taxes and subsequent installments of special assessments on land acquired by a municipality.
For property that is acquired by a municipality as provided in 15-17-317, subsequent installments of the special assessment or assessments, if any, and other special assessments not then delinquent must be levied, and taxes for the following years must be assessed in the same manner as if the property had not been so acquired. If the special assessments or installments thereof or taxes are not paid when due, the property is again subject to the attachment of a tax lien in the manner provided by law and the levies of special assessments, assessments of taxes, and the attachment of a tax lien for delinquent special assessments and taxes must continue until the time when the property has been redeemed.
History: En. Sec. 12, Ch. 617, L. 1987; amd. Sec. 12, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-321. Repealed

15-17-321. Repealed.
Sec. 43, Ch. 67, L. 2017.
History: En. Sec. 9, Ch. 587, L. 1987; amd. Sec. 13, Ch. 110, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-322. Disposition of money from tax lien sale

15-17-322. Disposition of money from tax lien sale.
All money received from purchasers for delinquent taxes, penalties, interest, and costs must be deposited in the county treasury. The money received, other than costs, must be credited to 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. Any money received for costs or any money remaining after crediting the separate funds must be deposited to the credit of the county general fund.
History: En. Sec. 10, Ch. 587, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-324. Assessment of property with tax lien attached

15-17-324. Assessment of property with tax lien attached.
(1) The assessment of property on which the county has attached a tax lien or for which the county is the possessor of the tax lien continues in the same manner as other property is assessed.
(2) If any assessed taxes are not paid when due, they are delinquent.
History: En. Sec. 12, Ch. 587, L. 1987; amd. Sec. 15, Ch. 110, L. 2007; amd. Sec. 14, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-325. Sale not voided by misnomer of ownership

15-17-325. Sale not voided by misnomer of ownership.
When a tax lien assignment is taken, as provided in 15-17-323, or when the county is the possessor of the tax lien and the taxes were properly assessed on the property of a particular person, no misnomer of ownership or other mistake relating to ownership affects the tax lien or renders it void or voidable.
History: En. Sec. 13, Ch. 587, L. 1987; amd. Sec. 16, Ch. 110, L. 2007; amd. Sec. 15, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 3. Procedure After Attachment of Tax Lien › 15-17-326. Voided tax lien -- refund -- limitation on action for royalty interest

15-17-326. Voided tax lien -- refund -- limitation on action for royalty interest.
(1) If a tax lien attached under the provisions of this chapter is declared void by a court for irregularity in the assessment, levy, or assignment or if a tax lien is assigned in error, the money paid by the assignee must be refunded, with interest at the rate payable upon delinquencies, as provided in 15-16-102, from the date of the payment, to the assignee, together with any penalty paid by the assignee.
(2) Following the payment of a refund as provided in subsection (1), the county is the possessor of the tax lien upon the property for the legal taxes on the property accruing from the date of delinquency, plus penalties and interest as provided in 15-16-102. Any money refunded that was received, as provided in 15-17-323, and distributed by the treasurer to the state or a city, town, or district must be charged to the state, city, town, or district, respectively, by the treasurer and deducted from the next money due the state, city, town, or district on account of taxes paid or collected. An assignment made by a city or town that by resolution or ordinance collects its own taxes instead of having the taxes collected by the county treasurer must be reimbursed in similar manner and in similar circumstances out of the city or town treasury upon order of the mayor or, when applicable, the city manager or presiding officer of the city commission. The city or town clerk or city or town treasurer, as appropriate, shall make proper charges and deductions against the respective funds of the city or town upon the next collection of taxes by the city or town.
(3) The assignee has a lien upon the property for the amount of taxes, penalties, interest, and costs paid, with the interest to be at the rate specified for delinquencies in 15-16-102. If the assignee is in possession of the property and resides on the property, the assignee may not be ejected from the property until the assignee's lien has been liquidated.
(4) All affirmative defenses at law or equity, including but not limited to estoppel, laches, and adverse possession, may apply in a suit brought to challenge the title to a royalty interest in land claimed to have been acquired by a county by tax deed.
(5) An action against a county to recover a royalty interest in land acquired by the county by tax deed must be brought within the period prescribed in 27-2-210.
History: En. Sec. 14, Ch. 587, L. 1987; amd. Sec. 17, Ch. 110, L. 2007; amd. Sec. 16, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 17. Tax Liens › Part 9. Sale of Personal Property › 15-17-901. Repealed

15-17-901. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: (1)En. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2684, Rev. C. 1907; re-en. Sec. 2239, R.C.M. 1921; Cal. Pol. C. Sec. 3821; amd. Sec. 2, Ch. 102, L. 1923; re-en. Sec. 2239, R.C.M. 1935; amd. Sec. 1, Ch. 107, L. 1939; amd. Sec. 2, Ch. 23, L. 1951; amd. Sec. 1, Ch. 166, L. 1955; amd. Sec. 1, Ch. 165, L. 1963; amd. Sec. 83, Ch. 405, L. 1973; amd. Sec. 1, Ch. 162; amd. Sec. 1, Ch. 475, L. 1975; amd. Sec. 1, Ch. 105, L. 1977; Sec. 84-4202, R.C.M. 1947; (2)En. Sec. 3942, Pol. C. 1895; re-en. Sec. 2685, Rev. C. 1907; re-en. Sec. 2240, R.C.M. 1921; Cal. Pol. C. Sec. 3822; re-en. Sec. 2240, R.C.M. 1935; Sec. 84-4203, R.C.M. 1947; (3)En. Sec. 135, p. 116, L. 1891; re-en. Sec. 3902, Pol. C. 1895; re-en. Sec. 2658, Rev. C. 1907; re-en. Sec. 2241, R.C.M. 1921; re-en. Sec. 2241, R.C.M. 1935; Sec. 84-4204, R.C.M. 1947; (4)En. Sec. 137, p. 116, L. 1891; re-en. Sec. 3904, Pol. C. 1895; re-en. Sec. 2660, Rev. C. 1907; re-en. Sec. 2243, R.C.M. 1921; re-en. Sec. 2243, R.C.M. 1935; Sec. 84-4205, R.C.M. 1947; (5)En. Sec. 138, p. 116, L. 1891; re-en. Sec. 3905, Pol. C. 1895; re-en. Sec. 2661, Rev. C. 1907; re-en. Sec. 2244, R.C.M. 1921; re-en. Sec. 2244, R.C.M. 1935; Sec. 84-4206, R.C.M. 1947; R.C.M. 1947, 84-4202(3), 84-4203, 84-4204, 84-4205, 84-4206.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.