Long v. Dillon

I dissent. The majority bases its decision on an inaccurate statement in Dillon’s affidavit of service. The majority concludes that because of this defect a tax deed issued based on the affidavit is void. This rationale avoids the real issue in this case: Who must a tax deed applicant notify under Section 15-18-202, MCA?

The statute specifically and exclusively sets forth the steps *497required of a tax deed applicant to notify the property owner. The statute requires service of notice “upon the owner of the property purchased, if known.” “The owner” might mean the legal owner, the equitable…