Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 18. OWNERSHIP INTERESTS IN LAND SOLD FOR TAXES

Part 1. Redemption

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.