Montana Code Annotated 2001

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     7-8-2307. Tax liability of purchased tax-deed lands. (1) On January 1 following the execution of such contract or deed, the land shall be subject to taxation in the name of the purchaser or his assignee.
     (2) In the event the taxes are not paid and the same become delinquent, said contract shall be subject to cancellation and all payments theretofore made shall be taken, treated, and regarded as rent for said property.

     History: En. Sec. 3, Ch. 171, L. 1941; amd. Sec. 14, Ch. 388, L. 1975; R.C.M. 1947, 84-4192.

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