Treasurer signals move to take tax deed on small tribal-interest parcel; BIA repurchase expected

Daniels County Treasurer Julie told commissioners she planned to pursue a tax deed process for a long-delinquent parcel that contains tribal interests and has been on the county's delinquent-roll list for more than five years.

The treasurer said the parcel carries fractional ownership: the tribe already holds three-fifths, a living relative holds one-fifth and the deceased owner held the final one-fifth. The county has been carrying the property on its books for more than a decade; back taxes on the outstanding fifth were described as modest (noted in the meeting as roughly $9–$30), but the property has not been reclaimed by heirs and has been inactive.

Julie explained the tax-deed path: the county must first obtain a litigation guarantee from Montana Abstract to ensure there are no undisclosed liens or encumbrances, then complete required notice steps, including contacting heirs or last-known addresses. If the county takes title, she said the Bureau of Indian Affairs (BIA) has a statutory or administrative process to repurchase allotted or tribal lands; the treasurer said county practice following past cases was to deed the property to the county and then present the parcel to the BIA for repurchase, a step staff reported has been successful in prior cases.

The treasurer described outreach to the surviving relative (identified in the record as Nancy Fredson) and said that relative indicated she did not want or need to pursue the parcel. Julie told the board she will proceed with the litigation guarantee and the required notices; estimated costs for the litigation guarantee were discussed (the treasurer said similar costs had been roughly $170 in a prior case) and she said those expenses would be recouped when a repurchase from the BIA is completed.

Commissioners asked about mineral rights and grazing or improvements on land held by the county; the treasurer said tribal ownership rules restrict improvements and grazing without federal/tribal authorization and that the county would likely be unable to develop the parcel while the repurchase process is pending.

The treasurer said she will return to the board with the litigation guarantee and a recommended next step if the county proceeds to tax deed and then repurchase. No transfer or final sale action was taken at the meeting; commissioners were briefed on expected paperwork and timelines.

Next steps: treasurer will order the litigation guarantee, complete required notices and return with documentation to the board; if deeded, staff will contact the BIA to offer repurchase under the applicable federal/tribal procedures.