Montana Attorney General Opinion 15-122

Opinion No. 122 Tax Deeds-Redemption-ProcedUl'e -Costs-County Treasurer. HELD: One purchasing real property at a sale for delinquent taxes must bring an action to obtain a tax deed in the manner set out and the County 'l'reasurer may make a computation of the costs thereof and issue to any de- fendant a certificate of redemption on payment by him of what is deemed to be the correct amount. March 22, 1933. You have requested my opinion re- garding the practical application of certain provisions of Chapter 100, Laws of 1929. Under the statute the person who bought the real property at a sale thereof for delinquent taxes, or his as- signee, must institute the suit to obtain a tax deed. The action must be brought, of course, before the owner, lienor, or other person interested has made re- demption. The county treasurer and any person whose interest appears of record in the office of the county clerk must be made parties defendant. After the suit has been begun any defendant, other than the county treasurer, may redeem the land from the tax sale by paying the amount of delinquent taxes and penalties, which plaintiff or his assignor shall have paid, together with interest thereon at the rate of 12 per cent per annum from the date of pur- chase -and costs of the action. Ap- parently the s ta t ute requires that the redemption money be paid to the coun- ty treasurer, though under ordinary circumstances it could be paid just as weIl to the person named in the certi- ficate of sale or his assignee. Upon pay- ment by a defendant of the sums speci- fied at any time before judgment the county treasurer must issue a certifi- cate of redemption to him and there- upon and after notice to the plaintiff, perhaps, the court sllall dismiss the action. The difficulty the county treasurer may have at times in determining the costs of plaintiff, because his attor- ney cannot or will not gh'e the neces- s<'Iry information, is not an insuperable obstacle to the proper administration of the law. He can make the closest computation thereof possible and then issue to any defendant a certificate of re<.lemption on payment by him of what is deemed to be the correct amount. 'l'he issuance of the certificate of re- demption surely shifts the onus of the situation to the plaintiff, a thing he may be anxious to a void. The county treasurer is a necessary defendant for the reason that when judgment goes for the plaintiff he is directed thereby to execute to him a deed of conveyance for the land. Xote: S'ee Chapter 176, Laws of H)33, which is not considered here for the reason that it became effecth'e after the occurrence of the facts SUbmitted.