Montana Attorney General Opinion 16-116

Opinion No. 116. Taxation-Delinquent Taxes- Redemption of Property. HELD: All tax deed proceedings on application made on or after March 5, 1935, and prior to December 1, 1935, are void and the owner of the real property should be permitted to re- deem his real property upon payment of the original tax without penalty and interest under Chapter 88, Laws of 1935. Mr. Lee Butler Farr County Attorney Sidney, Montana June 14, 1935 . You have requested my opmlOn as to whether tax deed proceedings, taken subsequent to the enactment of Chapter 88, Laws of 1935, are valid, where the record owner decides to redeem the property by paying the original tax with the interest and penalty. . The right to redeem real estate by payment of the original tax and with- out interest and penalty prior to De- cember 1, 1935, is one given to all real estate owners by statute. This right cannot be taken away from any- one by the action of the county of- ficials in taking a tax deed to his property. Section 6 of the Act stays the operation of all Acts and parts of Acts in conflict therewith until the first day of December, 1935. It is my opinion, therefore, that all tax deed proceedings on application made on or after March 5, 1935, and prior to December 1, 1935, are void and that the owner of the real prop- erty in question should be permitted to redeem his real property upon pay- ment of the original tax without pen- alty and interest.