15-17-324. Assessment of property sold at tax lien sale, MCA

TITLE 15. TAXATION

CHAPTER 17. TAX LIEN SALES

Part 3. Procedure After Tax Lien Sale

Assessment Of Property Sold At Tax Lien Sale

15-17-324. Assessment of property sold at tax lien sale. (1) The assessment of property on which a tax lien sale certificate has been issued or for which the county is listed as the purchaser, as provided in 15-17-214, continues in the same manner as other property is assessed.

(2) If any assessed taxes are not paid when due, they are delinquent.

History: En. Sec. 12, Ch. 587, L. 1987; amd. Sec. 15, Ch. 110, L. 2007.