Montana Attorney General Opinion 15-272

Opinion No. 272 Ta.x Sales-Grain Elevato.-s-Elevators -Personal Properly-Bids-County Treasurer-Failure of Sale, P~edure. HELD: Upon ahsence of any bids at the sale of g.·ain elevators as personal property for taxes thereon. there is a failure of sale and the property shol1111 he rpsol!l by the county treasurer. July 13, 1933. We are in receipt of your favor of .Tune 10 relative to the sale of certain grain ele,·ators as personal property for taxes thereon. You state that the E'levators were offered for sale and that the county made no hid for same. S·ections 2239 to 2246, R. C. l\1. 1921, provide for the sale of personal prop· erty for taxes by a county treasurer. Section 2239, as amem\ed by Chapter 102, Laws of 1923, permits the count~' treasurer to designa te the sheriff of the county as his deputy to make the sale. Under the circumstances you men- tion, it cannot be held that the county has purchased the property. There has heen a failure to sell and the property ;:hould be re-sold, under the I)J"O,-isions cited, by the county treasurer. I would recommend that the county commissioners pass a resolution au- thorizing some agent of the county to bid in the property at the sale in cnse there were no other bidders.