Zinvest, LLC v. Anderson

Summary

The Montana Supreme Court affirmed the judgment nullifying Zinvest, LLC’s tax deed and quieting title in Donna L. Anderson. The court held that the Carbon County Treasurer failed to strictly comply with statutory procedural requirements governing the recording and assignment of a county-purchased tax lien. The court emphasized that tax deed statutes require punctilious compliance because tax deed proceedings can result in the loss of property below its full value.

Holdings

1. Procedural requirements set forth in Montana tax deed statutes must be strictly observed, requiring punctilious compliance with all statutory and procedural requirements.
2. The county's untitled document and assignment did not satisfy the statutory requirements for recording the county's acquisition of the tax lien or for a tax lien sale certificate, so the resulting tax deed was invalid.

Questions Presented

1. Whether the Carbon County Treasurer properly complied with the procedural requirements of Montana's tax deed statutes.
2. Whether the documents recording the county's acquisition of the tax lien and assigning the county's interest to Zinvest satisfied the statutory requirements necessary to support issuance of a valid tax deed.

Disposition

affirmed