Holding a Montana Tax Lien Assignment: Later Taxes, Payouts, Resale and the May Notice

Montana has no tax lien auction. No later than the first working day in August, the county treasurer attaches a lien to each delinquent parcel whose owner was sent the required notice of pending attachment, and the county holds it. An investor takes it by assignment: send the person the property was assessed to a notice of pending assignment by certified mail, give the treasurer proof of the mailing, then pay the county the delinquent taxes, penalties, interest and costs (Mont. Code Ann. 15-17-125 and 15-17-323). Our guide to how Montana tax sales work covers getting an assignment, including how...