Montana Attorney General Opinion 15-344

Opinion No. 344 Taxation-Delinquent Taxes-Tax Deeds-Counties, When Tax Deed May Issue to. HELD: Under Chapter 125, Laws of 1933, a county rna)' not obtain a tax deed until fh'e years from the time of issuance of a tax certificate if the owner pays one year's additional taxeR during the period of four years al- lowed him to redeem. September 21, 11)33. You inquire as to the construction of Chapter 125 of the Session Laws of 1933 in relation to issuing tax deeds to counties, I agree wi th your construction of this statute. Under its terms the own- er is allowed four years after the issu- ance of a tax certificate in which to redeem. If he pays one year's addi- tional taxes during that period he is allowed an additional year, in which event a tax deed shall not issue until ·fiye years from the time of issuance of tax certificates. This opinion is re- stricted solely to the question of issu- ing of tax deeds to counties. As to counties acquiting tax deeds, it is ap- pa l'enUy constitutional. This answer to your letter does not ·cover the question of when a party other than a county, who holds a tax certificate at the time of the passage of this law, may apply for n tnx deed.