Montana Attorney General Opinion 15-424

Opinion No. 424. Count.y Land-Tax Deed Laud, Sale of by County-Published Notice, Suffici- ency Thereof. HELD: Chapter 65, Laws of 1933, requires that puhlished notice of sale -shall be sufficient to descrihe the lands to be soW. January 23, 11)34. You have requested my opinion whether certain publications made by the hoard of county commissioners, as required by Chapter 65. Laws of 1!)''3~, are sufficient. Section 1 of the Act provides: "'Yhenever the county shall acquire any land by tax deed, it shall be the duty of the board of county comnLissioners * * * to make and enter an order for the sale of such lands at puhlic auction, * .... pro"ided, however, that thirty days' notice of such sale -shall be given by publication in a news- paper printed in the county * * *. It (such notice) shall describe the lands to he sold, the appraised value of same and the time and place of sale, * * *." Some of the notices published by the county commissioners read as follows: "HENNEPIN ADDITION TO GREAT FALLS "1304 lots in Hennepin addition to Great Falls. Valued at $1 per lot." "HOSSACK ADDITION "21)0 lots in Hossack addition. Val- ued at $1 per lot." It is apparent that these statements do not describe any particular lot in either the Hennepin or the Hossack Additions and in my opinion do not "describe the lands to be sold." In fact. they do not· describe anything. Evidently the purpose of the notice is to apprise the public of the property to be sold so that an inspection may be - made by prospective purchasers in an- ticipMion of placing bids thereon at the time of the sale. For a discussion of the question of the particularity of description necessary in cases of tax sales, see 61 C. J. 1183. The principles there stated are applicable.