Montana Attorney General Opinion 15-466

Opinion No. 466. Delinquent Taxes, Property Bid in by County fOI'-Assigrnnent of Part of Tmd of PI'operty-County Treasurer. HELD: '.rhe county treasurer, under Seetion 2207, H. C. M. 1921, is without power to assign the right of a county to a part only of a tract bid in for de- linquent taxes; or to take less for the assignment of right than the full amount specified in the statute. February 19, 1934. You hu\-e asked us whether or not the county treasurer may assign to a stranger, for a consideration less pre- sumably than that required by section 2207, Revised Codes 1921, all the right of a county in and to a part of a tract of land bid in by it as the purchaser thereof for delinquent taxes. The authority of the county treas- urer to assign is found in section 2207 and nowhere else so far as we can (lis- cover. It provides: "At any time after any parcel of land has been bid in by the county as the purchaser thereof for taxes. as pl'(wided in section 2191, the same not having been redeemed, the county treasurer shall assign all the right of the county therein, acquired at such sale, to any person who shall pay the amount for which the same was bid in, with interest thereon at the rate of one per cent per month, and the amount of all subsequent delinquent taxes, penalties, costs, and interest, as provided by law, upon the same from time to time when such tax became de- linquent." The section also prescribes a form of certificate to the assignee which closely conforms to the quoted part thereof. In view of the plain language of the statute we think the county treasurer is without power to assign the right of a county to a part only of the tract hid in or to take less for the assignment of the right than the full amount speci- fied in the sta tu teo ~'he treasurer of a county is a minis- terial officer and has no authority oth- er than that conferred on him express- ly or impliedly by statute. (Rosebud County y. Smith, 92 Mont. 75; 15 C. .J. 511.)