{"data":{"id":"us-mt/7-8-2307","jurisdiction":"us-mt","citation":"7-8-2307","heading":"Tax liability of purchased tax-deed lands.","body":"(1) On January 1 following the execution of a contract or deed, the land is subject to taxation in the name of the purchaser or the purchaser's assignee.\n(2) If the taxes are not paid and become delinquent, the contract is subject to cancellation and all payments made must be regarded as rent for the property.","path":["TITLE 7. LOCAL GOVERNMENT","CHAPTER 8. ACQUISITION, TRANSFER, AND MANAGEMENT OF PROPERTY AND BUILDINGS","Part 23. Sale of Tax-Deed Land"],"source_url":"https://mca.legmt.gov/bills/mca/title_0070/chapter_0080/part_0230/section_0070/0070-0080-0230-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:45:03Z","sha256":"08568280b2ff4adad3cf29c60d5a4af5bf6a0bd8206cf591cd949293b1c3bcdd","source_id":"us-mt","stale":false,"prev":"us-mt/7-8-2306","next":"us-mt/7-8-2308"},"notice":"GroundRules: Original legal text. Not legal advice."}