About Bill -- Links
HOUSE BILL NO. 656
INTRODUCED BY S. BOOKOUT-REINICKE
AN ACT GENERALLY REVISING THE TAX DEED PROCESS BY PROVIDING A FORM TO RECORD OR FILE CANCELLATIONS OF TAX SALES CERTIFICATES; PROVIDING A FORM FOR A CERTIFICATE OF REDEMPTION; REQUIRING THAT THE CANCELLATION OF A TAX SALE CERTIFICATE AND A CERTIFICATE OF REDEMPTION BE FILED OR RECORDED WITH THE COUNTY CLERK AND RECORDER; PROHIBITING THE IMPOSITION OF A CHARGE FOR FILINGS OR RECORDINGS RELATED TO THE TAX DEED PROCESS; AMENDING SECTIONS 15-18-113 AND 15-18-212, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND AN APPLICABILITY DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-18-113, MCA, is amended to read:
"15-18-113. Treasurer to record redemptions. (1) Upon payment of all delinquent taxes, including penalties, interest,
and costs, by the person to whom taxes were assessed or
his the person's agent to the county treasurer and refunded to the
person listed as purchaser as provided in 15-17-212(1)(e), 15-17-213, or 15-17-214 or distributed as provided in 15-18-114,
the word "redeemed", the date, and the name of the redemptioner must be marked by the county treasurer on the tax sale
certificate or in the record required in 15-17-214. Upon redemption the county treasurer shall execute a certificate of
redemption to be filed or recorded with the county clerk and recorder.
(2) The form of the certificate of redemption may be made as follows:
CERTIFICATE OF REDEMPTIONI, ........., 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 on the property was sold on.........(date of the tax sale). Tax Sale Certificate No. ..... or Tax Lien Assignment No. ..... (if applicable).
3. The tax lien was redeemed on ........ (date of redemption) by the payment of:
Receipt Number ......
4. The redemption was made by ........... (name of redemptioner).
Section 2. Section 15-18-212, MCA, is amended to read:
"15-18-212. Notice -- proof of notice -- penalty for failure to notify. (1) Not more than 60 days prior to and not more than 60 days following the expiration of the redemption period provided in 15-18-111, a notice must be given as follows:
(a) for each property for which there has been issued to the county a tax sale certificate or for which the county is otherwise listed as the purchaser or assignee, the county clerk shall notify all persons considered interested parties in the property and the current occupant of the property, if any, that a tax deed may be issued to the county unless the property tax lien is redeemed prior to the expiration date of the redemption period; or
(b) for each property for which there has been issued a tax sale certificate to a purchaser other than the county or for which an assignment has been made, the purchaser or assignee, as appropriate, shall notify all persons considered interested parties in the property, if any, that a tax deed will be issued to the purchaser or assignee unless the property tax lien is redeemed prior to the expiration date of the redemption period.
(2) (a) Except as provided in subsection (2)(b), if the county is the purchaser, an assignment has not been made, and the board of county commissioners has not directed the county treasurer to issue a tax deed during the period described in subsection (1) but the board of county commissioners at a time subsequent to the period described in subsection (1) does direct the county treasurer to issue a tax deed, the county clerk shall provide notification to all interested parties and the current occupant, if any, in the manner provided in subsection (1)(a). The notification required under this subsection must be made not less than 60 days or more than 120 days prior to the date on which the county treasurer will issue the tax deed.
(b) If the county commissioners direct the county treasurer to issue a tax deed within 6 months after giving the notice required by subsection (1)(a), additional notice need not be given.
(3) (a) If a purchaser other than the county or an assignee fails or neglects to give notice as required by subsection (1)(b) and the failure or neglect is evidenced by failure of the purchaser or assignee to file proof of notice with the county clerk as required in subsection (7), the county treasurer shall notify the purchaser or assignee of the obligation to give notice under subsection (1)(b). The notice of obligation may be sent by certified mail, return receipt requested, to the purchaser or assignee at the address contained on the tax sale certificate provided for in 15-17-212 or on the assignment form provided for in 15-17-323.
(b) If within 120 days after the county treasurer mails the notice of obligation the purchaser or assignee fails to give notice as required by subsection (1)(b), as evidenced by failure to file proof of notice with the county clerk as required in subsection (7), the county treasurer shall cancel the property tax lien evidenced by the tax sale certificate or the assignment. Upon cancellation of the property tax lien, the county treasurer shall file or record with the county clerk and recorder a notice of cancellation on a form provided for in [section 3].
(4) The notice required under subsections (1) and (2) must be made by certified mail, return receipt requested, to each interested party and the current occupant, if any, of the property. The address to which the notice must be sent is, for each interested party, the address disclosed by the records in the office of the county clerk and, for the occupant, the street address or other known address of the subject property.
(5) In all cases in which the address of an interested party is not known, the person required to give notice shall, within the period described in subsection (1) or not less than 60 days or more than 120 days prior to the date upon which the county treasurer will otherwise issue a tax deed, whichever is appropriate, commence publishing once a week for 2 successive weeks, in the official newspaper of the county or another newspaper as the board of county commissioners may by resolution designate, a notice containing the information contained in subsection (6), plus:
(a) the name of the interested party for whom the address is unknown;
(b) a statement that the address of the interested party is unknown;
(c) a statement that the published notice meets the legal requirements for notice of a pending tax deed issuance; and
(d) a statement that the interested party's rights in the property may be in jeopardy.
(6) The notices required by subsections (1), (2), and (5) must contain the following:
(a) a statement that a property tax lien exists on the property as a result of a property tax delinquency;
(b) a description of the property on which the taxes are or were delinquent, which must be the same as the description of the property on the tax sale certificate or in the record described in 15-17-214(2)(b);
(c) the date that the property taxes became delinquent;
(d) the date that the property tax lien attached as the result of a tax sale;
(e) the amount of taxes due, including penalties, interest, and costs, as of the date of the notice of pending tax deed issuance, which amount must include a separate listing of the delinquent taxes, penalties, interest, and costs that must be paid for the property tax lien to be liquidated;
(f) the name and address of the purchaser;
(g) the name of the assignee if an assignment was made as provided in 15-17-323;
(h) the date that the redemption period expires or expired;
(i) a statement that if all taxes, penalties, interest, and costs are not paid to the county treasurer on or prior to the date on which the redemption period expires or on or prior to the date on which the county treasurer will otherwise issue a tax deed that a tax deed may be issued to the purchaser on the day following the date on which the redemption period expires or on the date on which the county treasurer will otherwise issue a tax deed; and
(j) the business address and telephone number of the county treasurer who is responsible for issuing the tax deed.
(7) Proof of notice in whatever manner given must be filed with the county clerk. If the purchaser or assignee is other than the county, the proof of notice must be filed with the county clerk within 30 days of the mailing or publishing of the notice. If the purchaser or assignee is the county, the proof of notice must be filed before the issuance of the tax deed under this chapter. Once filed, the proof of notice is prima facie evidence of the sufficiency of the notice.
(8) A county or any officer of a county may not be held liable for any error of notification."
Section 3. Form of cancellation. The notice of cancellation required by 15-18-212 of a tax lien as evidenced by a tax sale certificate or assignment may be made as follows:
I, ......, the treasurer of ....... County, certify that ....... (name of the purchaser or the purchaser's agent or assignee) of ....... (address), purchased a tax lien ...... (tax sale certificate no. or tax lien assignment no.) on property owned by ...... (name of owner of record). See legal description attached as exhibit "A", Tax Receipt No. ..... on ..... (date).
I further certify that pursuant to 15-18-212(3)(a), notice was given to ...... (name of purchaser or the purchaser's agent or assignee) that the tax lien will be canceled if the purchaser does not comply with provisions of 15-18-212 within 120 days from ....... (date of mailing of certified letter).
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).
Therefore, noncompliance by the assignee has caused the tax lien to be canceled this ....... (date).
Name of County Treasurer
Section 4. Charge not allowed for filings or recordings made by county treasurer. The county clerk and recorder may not impose a charge for tax lien assignments, tax sale certificates, certificates of redemption, or any other form that the county treasurer is required to file or record with the county clerk and recorder.
Section 5. Codification instruction. [Sections 3 and 4] are intended to be codified as an integral part of Title 15, chapter 18, and the provisions of Title 15, chapter 18, apply to [sections 3 and 4].
Section 6. Effective date -- applicability. [This act] is effective on passage and approval and applies to filings, recordings, or redemptions occurring after [the effective date of this act].
- END -
Latest Version of HB 656 (HB0656.ENR)
Processed for the Web on April 16, 1999 (10:26AM)
New language in a bill appears underlined, deleted material appears stricken.
Sponsor names are handwritten on introduced bills, hence do not appear on the bill until it is reprinted. See the status of the bill for the bill's primary sponsor.
Status of this Bill | 1999 Session | Leg. Branch Home
This bill in WP 5.1 | All versions of all bills in WP 5.1
Prepared by Montana Legislative Services