Revise tax lien and deed laws and provide equity threshold

This bill updates Montana's tax lien and tax deed laws to provide stronger protections for property owners facing delinquent taxes. It requires county treasurers to send detailed written notices to taxpayers and interested parties, including specific breakdowns of tax amounts and available assistance programs. The legislation also establishes equity thresholds that must be exceeded before a tax deed can be issued, mandates real-time online bidding for tax sales, and clarifies how surplus funds from these sales will be handled. Additionally, the bill expands protections for certain property types and streamlines administrative processes for handling delinquent taxes.