15-17-212. Tax lien sale certificate. - Montana Statutes

     15-17-212. Tax lien sale certificate. (1) After receiving proof of mail notice to the person to whom the property was assessed, as required by subsection (3), and upon receipt of all delinquent taxes, penalties, interest, and costs, the county treasurer shall prepare a tax lien sale certificate that must contain:
     (a) the date on which the property taxes became delinquent;
     (b) the date on which a property tax lien was sold at a tax lien sale;
     (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) the name and mailing address of the purchaser;
     (f) the amount paid to liquidate the delinquency, including a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;
     (g) a statement that the certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;
     (h) a statement specifying the date on which the purchaser will be entitled to a tax deed; and
     (i) an identification number corresponding to the tax lien sale certificate number recorded by the county treasurer as required in 15-17-213.
     (2) The certificate must be signed by the county treasurer and delivered to the purchaser. A copy of the certificate must be filed by the treasurer in the office of the county clerk. A copy of the 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 lien sales.
     (3) Prior to paying delinquent taxes, penalties, interests, and costs received by the county treasurer under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed. The form of the notice must be adopted by the department by rule. The notice must have been mailed at least 2 weeks prior to the date of the payment but may not be mailed earlier than 60 days prior to the date of the payment. The person making the payment shall provide proof of the mailing.

     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.