Taxes become delinquent on the day after the listed due date on your tax bill. Delinquent taxes incur a penalty of 2 percent of the delinquent amount and incur interest continually at the annualized rate of 10 percent. Missoula County has the authority to collect delinquent taxes in a number of ways, including through a Writ of Execution, certain types of liens and through public auction for personal property. Delinquent real property taxes are a lien upon the real property. Each August, Missoula County sells those liens to private parties. A taxpayer generally has three years from the date the tax lien was attached to pay the delinquent taxes or risk losing the real property. In some cases the period is only two years. We strongly encourage taxpayers to make every effort to pay their taxes to avoid the harsh results that can come from delinquent collection procedures.
Missoula County tax lien assignments priority policy; used for assigning priority when multiple requests are made for the same tax lien certificate.
Please reference the following laws with regards to tax liens certificates, assignments, redemptions and tax deeds.
Before investing in tax liens, please hire an attorney. If you are an attorney that handles tax liens and would like to be added to this list, please contact our office.
Worden Thane P.C.
Ross P Keogh
Reed J Perkins