Zinvest v. Msla Cty Treasurer, 2017 MT 188N

Zinvest purchased tax liens on Missoula County property after 2009–2010 taxes became delinquent; Missoula County initially purchased the liens and later assigned them to Zinvest.
On June 7, 2013 Zinvest sent the statutory notice (§15-18-215, MCA) stating a tax deed would issue if taxes were not paid on or prior to August 13 or “on or prior to the date on which the County Treasurer will otherwise issue a tax deed.”
Zinvest mailed blank checks for tax-deed issuance on August 13; the county treasurer did not receive them until August 16.
Van Ostrand (through counsel and then in person) redeemed the tax lien by credit card payment on August 15; the treasurer recorded a Certificate of Redemption.
Zinvest sued the treasurer (and Van Ostrand) claiming improper redemption after the 60-day notice period; the district court granted summary judgment for the treasurer and Van Ostrand, and the Supreme Court affirmed.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the treasurer improperly allowed redemption after the notice period so Zinvest could no longer obtain a tax deed	Zinvest argued the statutory 60‑day notice expired and the treasurer could not accept redemption after that date	Treasurer/Van Ostrand argued the notice Zinvest used expressly allowed redemption until the treasurer issued a tax deed, so redemption on Aug. 15 was valid	Court held the Notice granted Van Ostrand additional time; redemption before a tax deed issued was proper, summary judgment for defendants affirmed

Showell v. Brosten, 345 Mont. 108, 189 P.3d 1210 (Mont. 2008) (tax‑deed issuance requires strict compliance with notice provisions)
Pilgeram v. GreenPoint Mortg. Funding, Inc., 373 Mont. 1, 313 P.3d 839 (Mont. 2013) (standard of review for summary judgment and de novo review statement)