Up to 180 mobile homes will be up for sale Wednesday if residents refuse to pay their taxes. Deputy Treasurer Annie Cathey with the Missoula County Treasurer’s Office said the owners have until the end of the day, prior to the sale, to pay the delinquent taxes, penalty, interest and costs to remove them from the sale.

"We do hold the auction once a year on mobile homes that are considered personal property taxes, so they do fall under different MC code and laws," Cathey said. "Every year in September we hold the mobile home auction for the prior year's delinquent taxes. Anybody can attend the auction and bid on the homes. It's a cash only auction."

Cathey said the Treasurer's Office sends several notices to mobile home owners starting in February each year notifying them of their tax payment status.

M.C.A. 15-16-401. Tax due as a judgment or lien.  Unless suspended or canceled under the provisions of Title 15, chapter 24, part 17, every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property in the possession of the person assessed from and after the date the assessment is made. The county treasurer may issue a writ of execution for delinquent personal property taxes, unless suspended or canceled under the provisions of Title 15, chapter 24, part 17, and deliver the writ to the sheriff of any county in the state in which the property or some part of the property is located. Writs of execution may be issued at the same time to different counties. The sheriff shall proceed upon the writ in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record. The sheriff is entitled to the fees, mileage, and costs as provided in 7-32-2141 and 7-32-2143, which must be assessed against the delinquent taxpayer. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the taxes.

Cathey said the average starting bid price will range between $300 and $500. She added that Missoula County makes no guarantees to the condition of the home, whether the home can stay at location, or if the winning bidder will have to move that home.

"The auction starts at 9 a.m. and the bidder does have to pre-register to get a bidding number prior to that 9 a.m. start," Cathey said. "You have to have picture ID and a phone number, then we will get you a bidding number."

The auction will take place at the Missoula County Administration Building in room B14, located on 199 West Pine Street.

For more information contact Annie Cathey at 258-3271.

Annie Cathey: