Montana Code 15-18-213. Form of tax deed — prima facie evidence
15-18-213. Form of tax deed — prima facie evidence. (1) The form of a tax deed issued under the provisions of this chapter, executed by a county treasurer, must be made as follows:
Terms Used In Montana Code 15-18-213
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Personal property: All property that is not real property.
- Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
- Property: means real and personal property. See Montana Code 1-1-205
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: means lands, tenements, hereditaments, and possessory title to public lands. See Montana Code 1-1-205
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
This deed is made by ………. (name of county treasurer), county treasurer of the county of ………. (name of county), in the state of Montana, to ………. (name of assignee or assignee’s agent, high bidder or high bidder’s agent, or county that is the possessor of the tax lien), as provided by the laws of the state of Montana:
Whereas, there was assessed for ………. (year) the following real property ………. (description of the property); and
Whereas, the taxes for ………. (year) levied against the property amounted to $ ……….; and
Whereas, the taxes were not paid and a property tax lien for the payment of the taxes was attached by ………. (name of county) and was assigned to ………. (if applicable, name of assignee) on ………. (date, including year) for the sum of $ ………., which amount included delinquent taxes in the amount of $ ………., penalties in the amount of $ ………., interest in the amount of $ ………., and other costs in the amount of $ ……….; and
Whereas, a tax lien certificate was issued and filed as required by law; and
Whereas, notice was given to required parties in accordance with 15-18-212 or 15-18-219 that the issuance or auction of a tax deed was pending; and
Whereas, the property tax lien has not been redeemed by ………. (name of former owner) or any other person entitled to redeem it.
Now, therefore, I, ………. (treasurer’s name), county treasurer of the county of ………., in the state of Montana, in consideration of the sum of $ ………. paid, hereby grant to ………. (name of assignee or assignee’s agent, high bidder or high bidder’s agent, or county that is the possessor of the tax lien) all the property situated in ………. County, state of Montana, described in this document.
Witness my hand on this date ………. (date, including year).
……………..County Treasurer
………………….County
(2)A tax deed executed in the form provided in subsection (1) is prima facie evidence that:
(a)the property was assessed as required by law;
(b)the taxes were levied in accordance with law;
(c)the taxes were not paid when due;
(d)notice of the pending attachment of a tax lien was given and the tax lien was attached at the proper time and place as provided by law;
(e)the property was not redeemed, and proper notice of a pending tax deed issuance or auction was made as required by law;
(f)the person who executed the deed was legally authorized to do so; and
(g)if the real property was sold to pay delinquent taxes on personal property, the real property belonged to the person liable to pay the personal property tax.