Montana Attorney General Opinion 15-204

Opinion No. 204 Taxation-Tax Titles-Sale-County Commissioners. HELD: Under Chapter 65. Laws of 1fl33, tax title to propel·ties, regardless of appraised "nIue, !lIay not legally be sold by the hoard of county commis- sioners. Imt the sale must,. under the law. he a public auction. May 6, 1933. You have addressed us as follows: "'ViII you yery kindly a (l\;se, for the benefit of the board of county com- missioners, if, in ~-our opinion, since the passage at the last 'session of the legislature of Senate Bill No. 126, .( Chapter 65) the board may legally sell tax title properties of a less value than $100.00 at private sale after same IU1\-e previously been appraised hy the hoard as heing of less than $100.00 ,-alue, such properties never lun-ing heen offered at public auction. "If you find that the board has this power we would also like to know if in your opinion the board has the power to segregate and sell at private sale, a portion of a property taken c OPINIO~S OF THE ATTORXEY GENERAL 143 under tax deed, Ruch portion bein/.: of an appraised value of less than $100.00 but the entire ,alue of said property taken under tax deed being greater than $100.00." Our answer to the first question is in the ne~ati'\'"e. The sale, regardless of appraised "alue, must, under the law, he at publie auction. As the answer to the first question is not in the affirmatin', the Recond ques- tion does not by its terms call for an answer. 'We may add that in our opinion all lands acquired by a county through tax deeds are, in ,icw of the provisions of the new enactment, remm'ed from the operation of suhdivision 10 of Section 4465. Revised Codes Ill21. as amended hy Chapter 100, Laws of Ill31.