Montana Attorney General Opinion 16-211

Opinion No. 211. Taxation-Tax Sale Land, Sale of- Private Sale-County Commissioners. HELD: The Board of County Com- missioners may sell tracts of tax deed lands of a value of less than $100.00 at private sale. December 13, 1935. Mr. P. R. Heily County Attorney Columbus, Montana In your letter of December 3 you OPINIONS OF THE ATTORNEY GENERAL 221 asked the following question: "Under Chapter 33 of the 1933-34 Extraordinary Session of the legisla- ture, may the board sell unredeemed tax sale lands, appraised at less than $100.00 at private sale and without notice ?" You refer to Section 10 of Chapter 100, Session Laws of 1931, Chapter 65, Session Laws of 1933 and Section 96, R. C. M. 1921, as well as Chapter 33 of the Laws of the Extraordinary Ses- sion, above mentioned, and say sub- stantially that in your opinion, if Sec- tion 10 of Chapter 100, Laws of 1931, was impliedly repealed by Chapter 65, Laws of 1933, of the Extraordinary Session (page 90, bound volume), it was not revived by the enactment of Chapter 33, Laws of 1933-34. While I think you are probably cor- rect on the revival question, I do not think it is necessary to decide that question for the reason that the afore- said provisions of Chapter 33, Laws of 1933-34, incorporating by reference • the procedure provided by subdivision 10 of Chapter 100, Laws of 1931, seems to be valid. "When there is no constitutional inhibition against it, the provisions of a law which has lapsed or has been repealed may be made a part of a new statute by referring to the law in general terms and without incorporat- ing such provisions at length; ref- erence may be made to an act which is repealed and succeeded by the act making the reference for the purpose of adopting provisions of the succeed- ed act." (59 C. J. 618, Section 173). Spratt v. Helena P. T. Co., 37 Mont. 60, 86, 94 Pac. 631; Gustafson v. Hammond Irrigation District, 87 Mont. 217, 287 Pac. 640; 25 R. C. L. 875, Section 120; Note, Ann Cas. 1916B 375. Accordingly, it is our opinion that the Board of County Commissioners may sell tracts of tax deed lands of a value of less than $100.00 at private sale. However, the conflicting statu- tory provisions inject some doubt into the situation, and if the board desires to eliminate this doubt, I suggest that it first offer all lands for sale at pub- lic auction as provided by Chapter 65, Laws of 1933. Our opinion number 204 (Vol. 15, Report and Official Opin- ions of the Attorney General) holding that all tax title land, regardless of value, must be sold at public auction, was written May 6, 1933, before pas- sage of Chapter 33, Laws of 1933-34.