2023 Montana Code Annotated › Title 7. Local Government › Chapter 8. Acquisition, Transfer, and Management of Property and Buildings › Part 23. Sale of Tax-Deed Land › 7-8-2301. Disposal of county tax-deed land

7-8-2301. Disposal of county tax-deed land.
(1) Whenever the county acquires land by tax deed, it is the duty of the board of county commissioners, within 6 months after acquiring title, to enter an order to:
(a) sell the land at public auction;
(b) donate the land to a municipality, as provided in subsection (3), if the land is within the incorporated boundaries of the municipality;
(c) donate the land or sell the land at a reduced price to a corporation as provided in subsection (3); or
(d) retain the land for the county as provided in subsection (3).
(2) When tax-deed land is to be sold, the sale may not be made for a price less than the sales price determined and fixed by the board prior to making the order of sale. The sales price may be set in an amount sufficient to recover the full amount of taxes, assessments, penalties, and interest due at the time the tax deed was issued to the county plus the county's costs in taking the tax deed and in conducting the sale and additional taxes due, if any, at the time of the sale.
(3) A board of county commissioners may, upon expiration of the repurchase period provided for in 7-8-2303:
(a) sell the land as provided in subsections (2), (4), and (5);
(b) donate the land to a municipality with the consent of the municipality;
(c) donate the land or sell the land at a reduced price to a corporation for the purpose of constructing:
(i) a multifamily housing development operated by the corporation for low-income housing;
(ii) single-family houses. Upon completion of a house, the corporation shall sell the property to a low-income person who meets the eligibility requirements of the corporation. Once the sale is completed, the property becomes subject to taxation.
(iii) improvements to real property or modifying, altering, or repairing improvements to real property that will enable the corporation, subject to the restrictions of Article X, section 6, of the Montana constitution, to pursue purposes specified in the articles of incorporation of the corporation, including the sale, lease, rental, or other use of the donated land and improvements;
(d) retain the land for the county.
(4) If bids are not received at a sale of tax-deed land, the board shall order another auction sale of the land under this part within 6 months and may, if required by the circumstances, redetermine the sales price of the land determined under subsection (2). In the period of time between the auction conducted under subsection (1), in which there were not any qualifying bids for the land, and an auction held pursuant to this subsection, the land is retained by the county and is subject to the provisions of part 25.
(5) If a bid is not received at the sale conducted under subsection (4), the board may:
(a) dispose of the land as provided in part 25; or
(b) at any time after the auction, sell the property by auction and accept as the purchase price an amount less than the appraised value of the property.
(6) Notwithstanding the amount of the sales price fixed by the board prior to the auction conducted under subsection (1)(a), if the successful sale bidder is the delinquent taxpayer or the taxpayer's successor in interest, the taxpayer's agent, or a member of the taxpayer's immediate family, the purchase price may not be less than the amount necessary to pay, in full, the taxes, assessments, penalties, and interest due on the land at the time of taking the tax deed plus interest on the full amount at the rate provided for in 15-16-102 from the date of the tax deed to the date of the repurchase as well as the costs of the county in taking the tax deed and additional taxes or assessments due, if any, at the time of repurchase.
(7) Land that is transferred pursuant to subsection (3)(c) must be used to permanently provide low-income housing. The transfer of the property may contain a reversionary clause to reflect this condition.
History: En. Sec. 1, Ch. 171, L. 1941; amd. Sec. 1, Ch. 144, L. 1945; R.C.M. 1947, 84-4190(part); amd. Sec. 1, Ch. 617, L. 1987; amd. Sec. 6, Ch. 704, L. 1989; amd. Sec. 1, Ch. 185, L. 1991; amd. Sec. 1, Ch. 496, L. 1991; amd. Sec. 1, Ch. 316, L. 1993; amd. Sec. 1, Ch. 369, L. 1993; amd. Sec. 1, Ch. 280, L. 1995; amd. Sec. 1, Ch. 248, L. 1999; amd. Sec. 2, Ch. 170, L. 2009; amd. Sec. 8, Ch. 255, L. 2017; amd. Sec. 1, Ch. 186, L. 2021.