Montana Attorney General Opinion 16-152

Opinion No. 152. Taxation-Delinl!uent Taxes-Re- demption \Vithout Penalty and Interest Where No Tax Cer- tificate Issued. HELD: Where no tax sale certifi- cate was issued for delinquent 1926 taxes the owner may nevertheless re- deem the realty under Chapter 88, Laws of 1935, without payment of penalty and interest. August 13, 1935. Mr. Raymond Shelden County Attorney Ekalaka, Montana You have asked my opmlOn as to whether the owner of real estate may redeem his land by payment of 1926 taxes without penalty and interest, where no tax sale certificate was is- sued for the 1926 delinquent tax. I assume that the property was sold to the county at the time all other delinquent property is sold. I enclose opinion dated June 15, 1935, given to County Attorney Hullinger, Volume 16, Opinions of the Attorney General, No. 118, which states the views of this office on a situation where prop- erty was sold but no tax sale cer- tificate was issued. There we held that the tax sale certificate may be issued later. If the property was sold for taxes by express terms of the statute the property may be re- deemed without payment of the prin- cipal and interest. Assuming that the property was not sold, it is my opinion that a prop- erty owner should not be penalized for the failure of the count\' treasurer to do his official daty and that he should have the same rights that hp. would have had had such duty be.,n duly performed.