260 P.3d 128
Mont.2011Background
- Tacke failed to pay real property taxes on his Lac Cygne Shores lot in Lake County for 2005–2008.
- Lake County conducted a 2005 tax sale in July 2006, whereby the county purchased the tax lien.
- On June 1, 2009 Lakeshore mailed a notice of pending assignment to Tacke, stating that the tax sale certificate would be purchased if delinquent taxes were not paid within two weeks.
- On June 15, 2009 the county assigned its interest in the tax lien to Lakeshore for $14,644.41 and issued a tax sale certificate to Lakeshore.
- In July 2009 Lakeshore notified Tacke that a tax deed would be issued unless the taxes and costs were paid before redemption, and the county issued a tax deed to Lakeshore in October 2009.
- Tacke filed suit in January 2010 seeking to quiet title and declare the tax deed void; the district court granted summary judgment for Lakeshore.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Can Rule 6(e)’s 3-day extension apply to tax lien purchases? | Tacke: Rule 6(e) adds 3 days to the 2-week period for mailing. | Lakeshore: nonjudicial tax-lien procedures are outside Rule 6(e)’s civil-suit scope; no 3-day extension. | Rule 6(e) does not apply. |
| Does paying 2 hours 45 minutes before two weeks invalidate the sale? | Tacke: time should be extended to 336 hours; Lakeshore paid after 333 hours 15 minutes. | Lakeshore paid within a two-week period; fractions are disregarded. | Time is computed without fractional days; payment timely. |
| Was due process and notice in the tax-deed process satisfied? | Tacke: strict adherence to notice requirements is essential; any defect would void the deed. | Notice was proper; Tacke conceded proper notice; timing dispute does not implicate notice. | Due process and notice requirements were satisfied; summary judgment affirmed. |
Key Cases Cited
- Showell v. Brosten, 2008 MT 261 (Mont.) (strict compliance required in tax deed proceedings)
- Tax Lien Servs. v. Hall, 277 Mont. 126 (Mont. 1996) (strict notice and due process in tax deeds)
- Moran v. Robbin, 261 Mont. 478 (Mont. 1993) (due process in tax deeds)
- Isern v. Summerfield, 1998 MT 45 (Mont.) (tax deed notice standards)
- State v. Fitzgerald, 283 Mont. 162 (Mont. 1997) (time computations; day treated as indivisible unit)
- Stockman Bank of Mont. v. Mon-Kota, Inc., 2008 MT 74 (Mont.) (no purposeless acts; threshold for action)