Montana Title 15. Taxation § 15-17-318. Assignment of municipality's interest

(1) At any time after a parcel of land has been acquired by a municipality, as provided in 15-17-317, and has not been redeemed, the treasurer of the municipality shall assign all the rights of the municipality in the property to any person who pays:

(2) The treasurer of the municipality shall execute to the person an assignment certificate, which must be in the form provided in 15-17-323 for the assignment of the interests of the county. If the assignment certificate becomes lost or accidentally destroyed by the assignee, the treasurer of the municipality shall issue a duplicate assignment certificate to the assignee after the assignee delivers to the treasurer evidence satisfactory to the treasurer, including an affidavit of the assignee, that the assignment certificate has been lost or destroyed.

(3) An assignment by a municipality under this section discharges the trust created under 15-17-317. The municipality may also discharge the trust created under 15-17-317 by paying into the improvement fund the amount of the delinquent assessments and interest accrued on the assessments.