Montana Code Annotated 2021



Part 3. Sales

Lien On Improvements And Crops For Amount Due State

77-2-336. Lien on improvements and crops for amount due state. (1) The state has a lien prior and superior to all other liens, except thresher's liens and seed liens as specified in 71-3-701 and 71-3-801, that have priority, but only for the aggregate amount of the indebtedness then existing, including any advances made, interest due, and other charges, as evidenced by the original loan contract and indebtedness accumulating on that basis, exclusive of any other future advances originally contemplated. This lien is upon all buildings, structures, fences, and other improvements upon the land sold and upon all crops growing upon any of the land and also upon crops after they have been separated from the land for all due and delinquent installments of principal and interest and penalty interest and taxes under the certificate of purchase and also for all installments becoming due during the calendar year in which the crop is harvested, and this lien is expressly reserved.

(2) Any person purchasing or otherwise acquiring the improvements or crops or any part of the improvements or crops takes them subject to the lien.

(3) Any representative of the department or the sheriff of the county in which the land is located or the sheriff's deputy may demand of the purchaser or the purchaser's agent payment of the amounts due the state, and if they are not paid upon demand, the officer making the demand or any representative of the department may immediately seize the improvements and crops and, upon giving 3 days' notice, sell and dispose of, either at private or public sale, sufficient of the crops or improvements or of both to pay the amounts due the state, together with cost and expenses of seizure and sale.

History: En. Sec. 81, Ch. 60, L. 1927; re-en. Sec. 1805.81, R.C.M. 1935; amd. Sec. 60, Ch. 428, L. 1973; R.C.M. 1947, 81-917; amd. Sec. 2553, Ch. 56, L. 2009.