15-18-211. Tax deed -- fee. (1) Except as provided in 15-18-219 and subsection (3) of this section, if the property tax lien is not redeemed in the time allowed under 15-18-111, the county treasurer shall grant the assignee a tax deed for the property. The deed must contain the same information as is required in a tax lien certificate under 15-17-125 and an assignment certificate under 15-17-323, except the description of the property must be the full legal description.
(2) (a) Except as provided in subsection (2)(b), the county treasurer shall charge the assignee $25 for making the deed plus all actual costs incurred by the county in giving the notice or assisting an assignee in giving the notice required in 15-18-212. The fee must be deposited in the county general fund.
(b) If the tax deed is issued to the county, no fee may be charged for making the deed.
(c) Reasonable costs incurred by the county in searching the county records to identify persons entitled to notice are considered part of the actual costs of the notice provided in subsection (2)(a).
(3) If no assignment has been made, the county treasurer may not issue a tax deed to the county unless the board of county commissioners, by resolution, directs the county treasurer to issue a tax deed.
(4) Deeds issued to assignees or the county must be recorded by the county clerk as provided in Title 7, chapter 4, part 26, except that when the county is issued the tax deed, the county clerk may not charge a fee for recording the deed.
History: En. Sec. 20, Ch. 587, L. 1987; amd. Sec. 21, Ch. 110, L. 2007; amd. Sec. 21, Ch. 67, L. 2017; amd. Sec. 6, Ch. 317, L. 2019.
Structure Montana Code Annotated
Chapter 18. Ownership Interests in Land Sold for Taxes
15-18-206. through 15-18-210 reserved
15-18-212. Notice -- proof of notice -- penalty for failure to notify
15-18-213. Form of tax deed -- prima facie evidence
15-18-215. Form of notice that tax deed may issue
15-18-216. Form of proof of notice
15-18-217. Form of cancellation
15-18-218. Charge not allowed for filings or recordings made by county treasurer
15-18-219. Application for tax deed for residential property -- fee -- notice
15-18-221. Distribution of tax deed auction proceeds