330 P.3d 1135
Mont.2014Background
- Zinvest, LLC purchased a property at a Ravalli County tax lien sale after Hudgins had not paid taxes since 2008.
- Hudgins remained record owners and contested Zinvest’s quiet title action.
- The district court sua sponte converted Hudgins’ response into a cross-motion for summary judgment and ruled against Zinvest.
- Hudgins argued the tax deed was void for not strictly complying with § 15-17-123, MCA, regarding an affidavit of publication.
- Zinvest contended the affidavit requirement was prima facie evidence only and the deed was valid given Hudgins’ notice and due process.
- The court reversed and remanded, holding the failure to file a contemporaneous affidavit did not void the deed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Did the district court err in denying Zinvest summary judgment based on § 15-17-123, MCA? | Zinvest: statute requires strict compliance but affidavit was not necessary here. | Hudgins: failure to file a timely affidavit voids the deed and deprives jurisdiction. | No; failure to contemporaneously file the affidavit did not void the tax deed. |
Key Cases Cited
- Isern v. Summerfield, 287 Mont. 461 (1998 MT 45) (punctilious compliance generally required in tax deed proceedings)
- Showell v. Brosten, 345 Mont. 108 (2008 MT 261) (strict construction of tax deed proceedings emphasized)
- Tax Lien Services v. Hall, 277 Mont. 126 (1996) (protects due process in tax lien statutes)
- Tacke v. Montana Lakeshore Props., LLC, 361 Mont. 390 (2011 MT 197) (recognizes limited deviation from strict compliance in unique facts)
- Isern v. Summerfield, 956 P.2d 28 (1998 MT 45) (same as above (duplicate cite for emphasis))