the property, the tax deed conveyed absolute title to it — free and clear of all liens and encumbrances — and extinguished all former titles, including Stewart’s homestead claim. Collier, ¶ 16; § 15-18-214, MCA. ¶31 Based on the foregoing discussion, we conclude that the homestead exemption statutes set forth in §§ 70-30-201 to -202, MCA, do not apply to property tax hen or property tax deed sales. A majority of jurisdictions agree with our conclusion. 40 Am. Jur. 2d Homestead § 91 (2015) (stating, “In most jurisdictions, liability of homestead property for taxes does not differ from that of other property and the state or municipality can proceed against it as though there were no exemption law in existence.”); Morrison v. Barham, 184 Cal. App. 2d 267, 272 (Cal. Dist. Ct. App. 1960) (<HOLDING>). ¶32 A tax is “an enforced contribution from
holding that the general rule is that temporary absence from the premises will not itself cause an abandonment of the homestead but to retain the homestead exemption one leaving the homestead must in good faith intend to return albeit the intent to return need not be at any particular time in the future holding that the general homestead exemption may not be invoked to defeat claims against the holder for taxes and assessments against the homestead property holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead holding that homestead exemption was unavailable even though claimants were  living on the land and claiming it as homestead with the permission or acquiescence of the owner for they could have no homestead right or interest in land to which they had no title holding that california law permitted the application of a homestead exemption to property located outside the state