The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1923-04-04
change system Of
COLLECTING TAXES

Changes in tax laws as effected by
the last legislature viii no doubt give
rise to some di agreeable situations
unless the taxpayer, whether he be'a
property owner or not, becomes ia
milia~ with the new law. Personal
property taxes are to be collected in
a manner that will require prompt
action to prevent the necessity of a
seizure and sale by the county treas
Erer.
At the recent session of the state
Legislature the laws relating to per-
sOnal and real estate taxes were
amended, and these amendments af-
feet every taxpayer in the state,
whether he OWNS real estate or only
personal property.
The amendment to the law relat-
ing to the collection of personal prop
ar+v taxes provides, in substance,
49, ny personal property in the
county, the taxes upon which are not
a lien upon real property to secure
the payment of such taxes, shall be
assessed; and it is tn eduty of the
county treasurer to notify the per-
son against whom the tax is as
sessed Immediately upon receipt of
renort from the assessor. The indi-
yluuai or individuals owing the per-
s0nal taxes must pay them within 80
days of receipt of their tax notice,
OF the county treasurer will be forced
under the terms of the law to seize
and sell the property.
The changes in the realty tax laws
are less drastic, and are an advantage
from the taxpayers viewpoint, over
the old law. They provide that taxes
OF real estate may be paid in two
installments-one on or before No
veTber 80, and the final installment
on or before May 81 of the following
year. The section relating to this
modification Of the law follows:
"AI taxes levied and assessed in
the state of Montana shall be pay
able as follows: One-half the amount
Of such taxes shall be payable on or
before 6 o'clock p. m. on the 30th day
Of November each yeae and one-ha!f
or Or before 6 o'clock p. m. on the
Slst day of May of each year; pro
vided, that unless one-half of sucn
taxes are paid on or before 6 o'clock
p. n. on the seth day of November
Of each year, then, and in that event.
the whole amount of taxes so levied
and as essed shall become delinquent,
and all delinquent taxes shall draw
interest at the rate of l per cent
per month from the time they ar.
first delinquent until paid. All
taxes not paid on or before 6 O'CLOCK
p n. on the 2lst day of May of each
year will be delinquent, and vii
draw interest at the rate of 1 pei
cent per month until paid. A pen.
atty of 5 per cent shall be added to al
delinquent taxes"
Section 2 of the same law provide:
for the amendment of Section 216l
o. the Revised Codes of the state
and provides:
''Fhat one half of all taxes levie.
and assessed will be due and pay
able before 6 o'clock p. m. on the BOT
day of November next thereafter
and that unless paid prior thereto
the whole amount of said taxes wi
Be delinquent and will draw interes
at the rate Of 1 per cent per mont
from and after such delinquency, an
10 per cent will be added to tn
amount thereof as a penalty. an
that one-half of all taxes levied an
assessed will be due and payable @
or before 6 o'clock p m. on the SIS
day of May next thereafter, and tn;
unless paid prior to said date sai
taxes will be delinquent and will dra
interest at the rate of 1 per cent pt
month from and after such delil
quency, and 5 per cent will be addt
to the amount thereof as a penalty
The law further sets forth that II
county treasurer will be required
notify taxpayers the time and pIa
at which payment of taxes may
made, and he must send to the la
known address of each taxpayer
postcard or other written note
showing the amount of taxes due t
current year and the amount due a
delinquent for other years; but q
failure to give either notice viii 7
affect the legality of the tax.