§ 15-17-125 — Attachment Of Tax Lien And Preparation Of Tax Lien Certificate

Montana § 15-17-125

• Jurisdiction: Montana
• Title 15: TAXATION
• Ch. 17: TAX LIENS
• Part 1: Attachment of Tax Lien

Text

15-17-125 . Attachment of tax lien and preparation of tax lien certificate. (1) (a) The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given as provided in 15-17-122 and subsection (4) of this section. Upon attachment of a tax lien, the county is the possessor of the tax lien unless the tax lien is assigned pursuant to 15-17-323 .
(b) The county treasurer may not attach a tax lien to a property on which taxes are delinquent but for which proper notice was not given.
(2) After attaching a tax lien, the county treasurer shall prepare a tax lien certificate that must contain:
(a) the date on which the property taxes became delinquent;
(b) the date on which a property tax lien was attached to the property;
(c) the name and address of record of the person to whom the taxes were assessed;
(d) a description of the property on which the taxes were assessed;
(e) a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;
(f) a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;
(g) a statement specifying the date on which the county or an assignee will be entitled to a tax deed; and
(h) an identification number corresponding to the tax lien certificate.
(3) The tax lien certificate must be signed by the county treasurer. A copy of the tax lien certificate must be filed by the treasurer in the office of the county clerk. A copy of the tax lien certificate must also be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on property tax liens.
(4) Prior to attaching a tax lien to the property, the county treasurer shall send notice of the pending attachment of a tax lien to the person to whom the property was assessed. The notice must include the information listed in subsection (2), state that the tax lien may be assigned to a third party, and provide notice of the availability of all the property tax assistance programs available to property taxpayers, including the property tax assistance programs under Title 15, chapter 6, part 3, the homestead reduced tax rate provided for in 15-6-405 , the rental property reduced tax rate provided for in 15-6-411 , the state property tax assistance provided for in 15-6-701 , and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341 . The notice must have been mailed at least 2 weeks prior to the date on which the county treasurer attaches the tax lien.
(5) The county treasurer shall file the tax lien certificate with the county clerk and recorder.

Legislative History

En. Sec. 6, Ch. 587, L. 1987; amd. Sec. 2, Ch. 472, L. 2001; amd. Sec. 9, Ch. 110, L. 2007; amd. Sec. 2, Ch. 323, L. 2009; amd. Sec. 9, Ch. 67, L. 2017; Sec. 15-17-212, MCA 2015; redes. 15-17-125 by Sec. 44, Ch. 67, L. 2017; amd. Sec. 21, Ch. 767, L. 2025; amd. Sec. 12, Ch. 775, L. 2025.