For information on tax liens from 2015 or prior, please refer to Montana Code Annotated, Title 15, Chapters 16, 17, and 18. For information on tax liens from 2016 going forward, please refer to House Bill 18(PDF, 134KB). For information on tax liens for 2018 and forward please refer to Senate Bill 253(PDF, 179KB).
It is the responsibility of the interested person to conduct their own research of the delinquent tax process prior to purchasing any assignments. If you have questions in regards to tax liens, please consult an attorney. Lewis and Clark County will not provide legal advice of any kind.
The Lewis and Clark County Treasurer's office does not conduct tax sale assignment business during the tax season months of November and May. Tax sale assignment business resumes when the processing of current postmarked mail is complete.
Notice of Pending Assignment(PDF, 105KB)