Montana Attorney General Opinion 15-278

Opinion No. 278 Grain Elevators-Elevators-Ta.ution -Personal Property. HELD: 'Vhere an e1eyator has been listed for ·taxation and taxed as per- sonal property and is not claimed by the owner of the land to be real estate, Ohapter 125, Laws of H)88, has 110 1111- plica tion. July 21, 1933. You state that it is claimed that. by virtue of Chapter 125, Laws of 193.3, the County Treasurer cannot sell an elevator until the taxes are delinquent for fonr years. You have advised the County Oommissioners of your county that such statute does not apply to an 192 OPINIONS OF THE ATTORNEY GENERAL elevator and that they may sell same for delinquent personal property taxes at any time. It is clear that Chapter 125, as an amendment of Section 2201, Revised Codes of Montana, relates only to real property. It does not relate to a sale hut to a redemption of real property. Where an elevator has been listed for taxation and taxed as personal property and is not clllimed by the owner of the land to be real estate, this stutute hus no application.