Montana § 15-18-221 Distribution Of Tax Deed Auction Proceeds

Montana Statutes

§ 15-18-221 — Distribution Of Tax Deed Auction Proceeds

Montana § 15-18-221

Title 15TAXATION

Ch. 18OWNERSHIP INTERESTS IN LAND SOLD FOR TAXES

Part 2Issuing a Tax Deed

This text of Montana § 15-18-221 (Distribution Of Tax Deed Auction Proceeds) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-18-221 (2026).

Text

15-18-221 . Distribution of tax deed auction proceeds.

(1)The county treasurer shall distribute the proceeds of a tax deed auction pursuant to 15-18-220 as provided in this section.

(2)If the tax deed is purchased by a person other than the assignee, the county treasurer shall pay to the assignee:

(a)the amount paid for the assignment of the tax lien, including delinquent taxes, penalties, interest, and costs; and

(b)all amounts paid pursuant to 15-18-219 (2).

(3)Within 30 days of receiving payment from the purchaser of the tax deed, the county treasurer shall distribute surplus funds to the legal titleholder of record. The county treasurer shall process the surplus funds regardless of whether the legal titleholder is a resident of the state or not.

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15-18-221 . Distribution of tax deed auction proceeds. (1) The county treasurer shall distribute the proceeds of a tax deed auction pursuant to 15-18-220 as provided in this section.
(2) If the tax deed is purchased by a person other than the assignee, the county treasurer shall pay to the assignee:
(a) the amount paid for the assignment of the tax lien, including delinquent taxes, penalties, interest, and costs; and
(b) all amounts paid pursuant to 15-18-219 (2).
(3) Within 30 days of receiving payment from the purchaser of the tax deed, the county treasurer shall distribute surplus funds to the legal titleholder of record. The county treasurer shall process the surplus funds regardless of whether the legal titleholder is a resident of the state or not.