Burkhartsmeyer Brothers v. McCormic , 162 Mont. 234 ( 1973 )

No. 12355
I N THE SUPRME COURT O THE STATE OF MONTANA
F
1973
THE STATE O MONTANA, ex r e 1 BURKHARTS-
F
MEYER BROTHERS, e t a l . ,
R e l a t o r and Respondent,
ELIZAEETH McCORMICK , TREASURER OF
HILL COUNTY, MONTANA,
Respondent and A p p e l l a n t ,
------_------------------*------------------
NORA C. NELSON,
Intervenor.
Appeal from: D i s t r i c t Court o f t h e Twelfth J u d i c i a l D i s t r i c t ,
Honorable Bernard W . Thomas, Judge p r e s i d i n g .
Counsel o f Record:
For Appellant :
Ronald W. Smith a r g u e d , County A t t o r n e y , Havre, Montana.
F o r Respondent :
Weber, Bosch, Kuhr, Dugdale and Warner, Havre, Montana.
John Warner a r g u e d , Havre, Montana.
Hauge, Hauge, Ober, Spangelo and Thompson, Havre, Montana.
Theodore K. Thompson a r g u e d , Havre, Montana,
Submitted: A p r i l 24, 1973
Decided : MAY'I 8 1973
Filed : MAY 1 8 1973
M r . J u s t i c e Frank I.Haswell d e l i v e r e d t h e Opinion o f t h e Court.
I n t h e d i s t r i c t c o u r t o f H i l l County, Hon. Bernard W. Thomas,
d i s t r i c t judge, s i t t i n g w i t h o u t a j u r y , r e l a t o r was granted a w r i t o f
mandate compelling t h e county t r e a s u r e r t o accept i t s attempted redemption
o f delinquent tax sale c e r t i f i c a t e s . The county t r e a s u r e r appeals from
t h a t judgment.
R e l a t o r i s Burkhartsmeyer Brothers, a ranching c o p a r t n e r s h i p which
has occupied t h e l a n d i n q u e s t i o n f o r purposes o f g r a z i n g c a t t l e s i n c e
1952. Appellant i s E l i z a b e t h McCormick, county t r e a s u r e r o f Hi1 1 County,
Montana, who i s sued i n her o f f i c i a l c a p a c i t y o n l y . I n t e r v e n o r i s Nora C.
Nelson, an assignee o f d e l i n q u e n t s a l e c e r t i f i c a t e s on t h e s u b j e c t land,
who a l s o happens t o be H i l l County a u d i t o r .
The s u b j e c t o f t h e d e l i n q u e n t t a x s a l e c e r t i f i c a t e s i n v o l v e s a
q u a r t e r s e c t i o n o f l a n d i n H i l l County. The owner o f t h e p r o p e r t y i s Ruth
Hubbard. R e l a t o r owns t h e l a n d surrounding t h e p r o p e r t y i n d i s p u t e .
On October 15, 1958, George H. Campbell purchased from t h e t r e a s u r e r
o f H i l l County an assignment o f t a x s a l e c e r t i f i c a t e s covering taxes f o r t h e
years 1954, 1956, 1957 and 1958. On March 20, 1963, t h e same George H. Camp-
b e l l purchased from t h e H i l l County t r e a s u r e r an assignment o f t a x s a l e c e r t i f -
i c a t e s c o v e r i n g taxes f o r t h e y e a r 1959 and p a r t o f 1961. Again, on J u l y 6,
1967, he purchased from t h e H i l l County t r e a s u r e r an assignment o f t a x s a l e
c e r t i f i c a t e s c o v e r i n g taxes f o r t h e years 1963, 1964, 1965 and 1966. Sub-
sequently, on March 24, 1972, t h e aforementioned c e r t i f i c a t e s were purchased
from Campbell by r e l a t o r f o r $1,000.
On November 30, 1971 , i n t e r v e n o r purchased t a x s a l e c e r t i f i c a t e s
c o v e r i n g d e l inquent taxes f o r t h e years 1967, 1968, 1969 and 1970. Also,
on t h e same day, i n t e r v e n o r p a i d 1971 taxes on t h e land. On January 27, 1972,
i n t e r v e n o r gave n o t i c e t o t h e r e q u i r e d p a r t i e s t h a t she had made such purchases
and p a i d such taxes pursuant t o s e c t i o n 84-4151, R.C.M. 1947. N o t i c e was a l s o
g i v e n t h a t unless redemption was made p r i o r t o March 29, 1972, i n t e r v e n o r
would a p p l y f o r a t a x deed c o v e r i n g t h e p r o p e r t y . A copy o f s a i d n o t i c e was
received by r e l a t o r .
The d i s t r i c t court found t h a t on March 27, 1972 r e l a t o r tendered t o
the county treasurer a sum of money s u f f i c i e n t t o redeem the taxes represent-
ed by the assignment of tax s a l e c e r t i f i c a t e s held by intervenor, together
with a l l subsequent taxes, i n t e r e s t , penal t i e s and fees required by law. The
county treasurer refused t o accept such tender. Later t h i s same day, r e l a t o r
applied t o the d i s t r i c t court f o r an a l t e r n a t i v e w r i t of mandate. The writ
was granted and served upon the county treasurer on the same day, compelling
her t o take a l l steps necessary t o effectuate r e l a t o r ' s attempted redemption
or a l t e r n a t i v e l y t o show cause why she had not done so.
On t h e following day intervenor tendered her persona1 check t o the
county treasurer t o e f f e c t a redemption of r e l a t o r ' s tax s a l e c e r t i f i c a t e s .
The check was accepted by the county treasurer. Later the same day the
show cause hearing was held.
On May 31, 1972, the d i s t r i c t court entered findings of f a c t , con-
clusions of law and judgment ordering t h a t a peremptory writ of mandate be
issued compelling r e l a t o r ' s attempted redemption and f u r t h e r ordered t h a t
t h e county treasurer pay r e l a t o r the s m of $250 f o r i t s a t t o r n e y ' s f e e .
u
The county treasurer appeals from t h i s judgment.
Two issues a r e presented upon t h i s appeal : (1 ) Whether r e l a t o r ' s
demand f o r a writ o f mandate must f a i l because i t has a p l a i n , adequate and
speedy remedy a t law, and ( 2 ) whether r e l a t o r , as the holder of prior tax
s a l e c e r t i f i c a t e s has the r i g h t t o redeem subsequent tax s a l e c e r t i f i c a t e s
held by intervenor.
As a general r u l e , a writ of mandate i s t o be issued only when
there i s no plain, speedy and adequate remedy in the ordinary course of
law. Section 93-9103, R.C.M. 1947; Sullivan v . Treasurer of S i l v e r B w
o
County, 140 Mont. 609, 370 P.2d 762.
Appellant and intervenor contend t h a t i f r e l a t o r had acted i m -
mediately a f t e r i t received notice of intervenor's appl ication f o r tax
deed the following a l t e r n a t i v e remedies were available: (1) a quiet t i t l e
action, (2) declaratory judgment, or (3) an injunction pursuant t o sections
93-4201 and 93-4202(3), R.C.M. 1947.
Although appellant has l i s t e d several a l t e r n a t i v e remedies i t must
be noted t h a t the mere existence of another remedy will n o t bar the issu-
ance of a w r i t of mandate; the a l t e r n a t i v e remedy must be one t h a t i t s e l f
enforces the performance of the p a r t i c u l a r duty ,and not merely a remedy which
i n t h e end saves the party t o whom the duty i s owed unharmed by i t s nonper-
formance. S t a t e v . McCracken, 91 Mont. 157, 6 P.2d 869.
In l i g h t of the f a c t s in this case only a writ of mandate can give
complete r e l i e f . I t was essential t h a t r e l a t o r be granted immediate r e l i e f
which would compel the appel lant-treasurer t o accept i t s money t o redeem
intervenor's tax c e r t i f i c a t e s . If t h i s was n o t done immediately intervenor
could turn t h e tables on r e l a t o r by redemption of r e l a t o r ' s tax s a l e c e r t i f -
i c a t e s , which in f a c t was done t h e very next day; o r i f the delay was ex-
tended f o r two days intervenor would apply f o r a tax deed c u t t i n g off r e l a -
t o r ' s r i g h t of redemption.
Any remedy other than by writ of mandate would be uncertain, and
neither plain, adequate o r speedy. Mandamus i s a proper remedy here t o
compel the appellant, Hill County t r e a s u r e r , t o compute the tax owed and
accept r e l a t o r ' s tender of money t o redeem tax s a l e c e r t i f i c a t e s owned by
intervenor. S t a t e ex r e l . Federal Land Bk. v . Hays, 86 Mont. 58, 282 P. 32.
Appellant a l s o r a i s e s the issue of laches. Relator's delay of 58
days a f t e r receipt of notice, a1 though two days before the s t a t u t o r y period
would have expired (section 84-41 51 , R.C .M. 1947), was not unreasonably 1ong.
Furthermore, the delay caused no detriment t o t h e opposing p a r t i e s .
Directing our a t t e n t i o n t o the second issue f o r review we note t h a t
as the holder of a tax s a l e c e r t i f i c a t e , r e l a t o r claims a l i e n under section
84-4130, R.C.M. 1947; and as a .lienholder i t claims the r i g h t t o redeem
under section 84-4132, R.C.M. 1947.
Section 84-4132, R.C.M. 1947, s t a t e s :
"A redemption of the property sold may be made by the
owner, or any party having any i n t e r G t i n or l i e n
upon such property, w i t h i n t h i r t y - s i x (36) months from
the date of purchase, o r a t any time p r i o r t o the giv-
ing of the notice and the application f o r a deed as
provided i n this a c t . " (Emphasis supplied . )
Appellant and intervenor, on the other hand, claim t h a t r e l a t o r
i s not e n t i t l e d t o redeem. They contend t h a t section 84-4151, R.C.M.
1947, only permits the "owner of the property, or the mortgagee, or the
assignee of said mortgagee *** the r i g h t of redemption i n d e f i n i t e l y
until such notice has been given and the deed applied f o r * * *."
(Emphasis suppl ied. )
In determining who has the r i g h t of redemption i t i s n o t necessary
t o look t o section 84-4151, R.C.M. 1947. That section of the Code i s p r i -
mari l y a "notice" s t a t u t e r e l a t i n g t o procedural requirements r e q u i s i t e t o
obtaining a tax deed. Relator's r i g h t t o redemption flows from t h e f a c t
and
t h a t i t i s the occupier of the land/ the assignee of a tax s a l e c e r t i f i c a t e .
As the holder of such c e r t i f i c a t e i t has a l i e n in accord with section 84-
4130, R.C.M. 1947, and as a party having a l i e n upon such property i t can
certificate
redeem a subsequent tax s a l e / 3 t any time before application i s made f o r the
tax deed. Section 84-4132, R.C.M. 1947.
For these reasons the judgment of the d i s t r i c t court i s affirmed.
Associate J u s t i c e
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Associate J u s t i c e s