reglab/housing_qa huggingface dataset:
MT Code § 85-7-2120 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2120. through 85-7-2124 reserved

  85-7-2120 through 85-7-2124 reserved.
MT Code § 85-7-2125 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2125. Terminated

  85-7-2125. Terminated. Sec. 5, Ch. 347, L. 2003.   History: En. Sec. 1, Ch. 347, L. 2003.
MT Code § 85-7-2126 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2126. through 85-7-2130 reserved

  85-7-2126 through 85-7-2130 reserved.
MT Code § 85-7-2131 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2131. Funds for payment of each series of bonds to be kept distinct

  85-7-2131. Funds for payment of each series of bonds to be kept distinct. When more than one series of bonds shall have been issued by a district, the funds for the payment of each series shall be kept separate and distinct. When contract is made between the district and the United States, accompanying which bonds of the district have not been deposited with the United States, as provided in 85-7-1906, the funds for the payment to be made under any such contract shall be kept separate and distinct.   History: En. Sec. 52, Ch. 146, L. 1909; amd. Sec. 17, Ch. 145, L. 1915; re-en. Sec. 7238, R.C.M. 1921; re-en. Sec. 7238, R.C.M. 1935; R.C.M. 1947, 89-1810.
MT Code § 85-7-2132 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2132. Sinking fund for straight maturity bonds

  85-7-2132. Sinking fund for straight maturity bonds. When straight maturity bonds are issued, the board of commissioners of the district shall create and maintain a sinking fund sufficient to pay and discharge the bonds at maturity. If the bonds are issued for 20 years or less, there shall be annually levied for the sinking fund a special tax or assessment sufficient to produce a net amount represented by the quotient found by dividing the aggregate amount of the principal of the bonds by the number of years the bonds have to run; but if the bonds are issued for more than 20 years, it is not necessary to levy a special tax or assessment for sinking fund until the 20th year prior to the maturity of the bonds, at which time and each year thereafter there shall be levied and collected a special tax or assessment sufficient to produce a net sum equal to one-twentieth part of the aggregate amount of the principal of the bonds.   History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(part).
MT Code § 85-7-2133 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2133. Role of county officers in collection of tax or assessment

  85-7-2133. Role of county officers in collection of tax or assessment. (1) A certified copy of the resolution authorizing the issuance of bonds under this chapter must be filed with the clerk of the board of county commissioners of each county in which the lands of the irrigation district lie, and the special tax or assessment provided for in the resolution must be levied and collected as prescribed and when collected must, by the county treasurer having custody of the funds of the district, be placed in a special fund and used solely for the payment of all bonds issued under the provisions of this chapter and interest on the bonds as long as any of the bonds or interest coupons remain outstanding and unpaid. Whenever the payments are made for amounts due or to become due to the United States under a contract between the district and the United States for which bonds of the district have not been deposited with the United States as provided in 85-7-1906, the special fund must be known as the United States contract fund.   (2) The county treasurer of the county where the office of an irrigation district is located is the custodian of all funds belonging to the district, and the treasurer shall pay out the funds upon the order of the board of commissioners, except payments on bonds and interest for which an order is not necessary. If any portion of the funds belonging to a district has been collected for the purpose of establishing a reserve fund, the county treasurer shall pay that portion to the district on order of the district's board of commissioners who may invest the funds in legal investments backed, insured, or guaranteed by the United States or the state of Montana, including federal and state agency obligations. If money of a district in the United States contract fund established pursuant to subsection (1) is in excess of the amount needed to pay a district's next annual contract obligation or obligations to the United States, the excess or any part of the excess may, upon order of the district's board of commissioners and with the consent of the United States officer administering the contract for which the contract fund has been established, be paid to the district for use in meeting other obligations of the district. The orders of the board of commissioners must be signed by the president and secretary of the board and must bear the official seal of the district.   History: (1)En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; Sec. 89-1801, R.C.M. 1947; (2)En. Sec. 53, Ch. 146, L. 1909; amd. Sec. 18, Ch. 145, L. 1915; re-en. Sec. 7239, R.C.M. 1921; re-en. Sec. 7239, R.C.M. 1935; amd. Sec. 1, Ch. 137, L. 1971; amd. Sec. 34, Ch. 460, L. 1977; Sec. 89-1811, R.C.M. 1947; R.C.M. 1947, 89-1801(3), 89-1811; amd. Sec. 3, Ch. 166, L. 1987; amd. Sec. 2799, Ch. 56, L. 2009.
MT Code § 85-7-2134 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2134. Levy of taxes and assessments by county commissioners

  85-7-2134. Levy of taxes and assessments by county commissioners. If for any reason a levy of taxes or assessments under 85-7-2104 is not made for any irrigation district in any year by the board of commissioners of the district within the time provided by 85-7-2104, the board of county commissioners of the county in which the district is situated shall, not later than the second Monday in August, ascertain the total amount to be raised for all purposes of the district. The board of county commissioners shall make the levy pursuant to 85-7-2104 that should have been made by the board of commissioners of the district and shall furnish the county clerk with a list of the lands and the amount of taxes or assessments as provided in 85-7-2136. The levy has the same force and effect as though made by the board of commissioners of the district. This section applies only to irrigation districts having a bonded indebtedness and actually in possession of a dependable water supply system and furnishing substantial amounts of water to bona fide users.   History: En. Sec. 1, Ch. 89, L. 1931; re-en. Sec. 7240.1, R.C.M. 1935; R.C.M. 1947, 89-1813; amd. Sec. 158, Ch. 584, L. 1999; amd. Sec. 13, Ch. 93, L. 2007.
MT Code § 85-7-2135 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2135. Transmission of funds from other counties

  85-7-2135. Transmission of funds from other counties. Where the lands of any district lie in more than one county, the district taxes or assessments collected in counties in which the principal office is not located shall be transmitted, on or before the 10th day of each month except June and December, by the county treasurer of such county to the county treasurer of the county wherein the office of the district is located.   History: En. Sec. 55, Ch. 146, L. 1909; re-en. Sec. 7241, R.C.M. 1921; re-en. Sec. 7241, R.C.M. 1935; amd. Sec. 2, Ch. 78, L. 1961; R.C.M. 1947, 89-1814; amd. Sec. 1, Ch. 252, L. 1987.
MT Code § 85-7-2137 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2137. Failure to levy or collect tax or assessment

  85-7-2137. Failure to levy or collect tax or assessment. In the event that for any reason a special tax or assessment provided for cannot or may not be levied and collected in time to meet any interest falling due on any bonds issued, the board of commissioners shall provide for and pay such interest when due, either out of any of the funds in hand in the treasury of the district not otherwise appropriated or by warrants drawn against the next district tax or assessment levied or to be levied. These warrants shall be in addition to those mentioned in 85-7-2001.   History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(4).
MT Code § 85-7-2138 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2138. Surplus in construction fund

  85-7-2138. Surplus in construction fund. In the event of any money remaining in the construction fund after the completion of any district project, the same may be transferred to an appropriate fund for the redemption of the outstanding bonds of the district.   History: En. Sec. 62, Ch. 146, L. 1909; re-en. Sec. 7257, R.C.M. 1921; re-en. Sec. 7257, R.C.M. 1935; R.C.M. 1947, 89-2104.
MT Code § 85-7-2139 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2139. Transfer of funds

  85-7-2139. Transfer of funds. The board of commissioners shall have power to transfer money from any one fund to any other fund, except that no money shall be drawn from the sinking fund or construction fund, except as specifically provided in this chapter; provided, that no money in the United States contract fund shall ever be diverted to any other fund.   History: En. Sec. 63, Ch. 146, L. 1909; amd. Sec. 20, Ch. 145, L. 1915; re-en. Sec. 7258, R.C.M. 1921; re-en. Sec. 7258, R.C.M. 1935; R.C.M. 1947, 89-2105.
MT Code § 85-7-2140 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2140. Investment of funds

  85-7-2140. Investment of funds. The board of commissioners shall direct the investment of the funds in any bond sinking fund in legal investments backed, insured, or guaranteed by the United States or the state of Montana, including federal and state agency obligations, whenever in their judgment the investment may be to the best interest of the district. All such investments shall be converted into cash in time to meet the principal on the bonds payable from such sinking fund promptly at their maturity.   History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(5); amd. Sec. 4, Ch. 166, L. 1987.
MT Code § 85-7-2141 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2141. Repealed

  85-7-2141. Repealed. Sec. 80, Ch. 130, L. 2005.   History: En. Sec. 6, Ch. 252, L. 1921; re-en. Sec. 7231, R.C.M. 1921; re-en. Sec. 7231, R.C.M. 1935; R.C.M. 1947, 89-1714.
MT Code § 85-7-2142 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2142. Misconduct in relation to bond funds

  85-7-2142. Misconduct in relation to bond funds. (1) (a) Except as provided in subsection (1)(b), when any officer or officers or board or body of officers of any irrigation district of the state are or shall be required by law to provide by a levy of taxes or by certifying the amount of money required or otherwise a sinking fund or fund required to pay at maturity any bonds hereafter issued or created, such officer or officers and the members of such board or body of officers shall be jointly and severally liable to the irrigation district which they represent if they shall fail to perform any such duties so required by law, as in this section hereby specified, in an amount equal to the sum which would have been added to such fund had they performed such duty.   (b) When any such board shall fail or neglect to perform any such duty, no minority member of said board who shall have moved said board or voted in favor of a performance of such duty shall be held liable.   (2) Any person or persons who shall take, use, appropriate, or permit to be taken, used, or appropriated any portion of any such fund, as herein specified, for any purpose other than that permitted by law shall be jointly and severally liable to the irrigation district to which said fund shall belong for the portion of such fund so unlawfully taken, used, or appropriated.   History: En. Secs. 1, 2, Ch. 5, L. 1923; re-en. Secs. 463.1, 463.2, R.C.M. 1935; R.C.M. 1947, 59-534(part), 59-535(part).
MT Code § 85-7-2143 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2143. Prosecution for misconduct

  85-7-2143. Prosecution for misconduct. It shall be the duty of the county attorney in each county to commence and prosecute all actions to enforce any liability created in 85-7-2142. Such actions shall be tried as civil actions at law.   History: En. Sec. 3, Ch. 5, L. 1923; re-en. Sec. 463.3, R.C.M. 1935; R.C.M. 1947, 59-536.
MT Code § 85-7-2144 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2144. through 85-7-2150 reserved

  85-7-2144 through 85-7-2150 reserved.
MT Code § 85-7-2151 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2151. Delinquent sale and redemption

  85-7-2151. Delinquent sale and redemption. Delinquent sales of land for unpaid taxes or assessments shall be made in the same manner as for state and county taxes in the respective counties where such lands are situated. The right of redemption shall in all cases be made the same as in cases where lands are sold for state or county taxes.   History: En. Sec. 56, Ch. 146, L. 1909; amd. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7242, R.C.M. 1921; re-en. Sec. 7242, R.C.M. 1935; R.C.M. 1947, 89-1815.
MT Code § 85-7-2152 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2152. Proceeds of sale

  85-7-2152. Proceeds of sale. (1) Whenever any lot, tract, piece, or parcel of land included within and forming a part of any irrigation district created under the provisions of this chapter or included within any extension of the district is sold by the treasurer of the county where the land is situated in the manner provided by law for the sale of lands for delinquent taxes for state and county purposes and taxes or assessments of the irrigation district form all or a part of the taxes for which the lands are sold, the county treasurer making the sale or sales shall place to the credit of the proper funds of the irrigation district, out of the proceeds of the sale or sales, the total tax or assessment of the irrigation district, inclusive of the interest and penalty on the proceeds as provided for by the general laws relating to delinquent taxes for state and county purposes.   (2) When the county assigns a tax lien as provided in 15-17-323, the county treasurer of the county shall, upon the issuance of the assignment certificate to the assignee, issue to the irrigation district, in its corporate name, a debenture certificate for the amount of taxes and assessments due to the irrigation district from the lands and premises for which a tax lien was assigned, inclusive of the interest and penalty. The certificate is evidence of and conclusive of the interest and claim of the irrigation district in, to, against, and upon the lands and premises for which the county assigned the tax lien. After the issuance of the certificate, the sum named in the certificate and the taxes and assessments of the district evidenced by the certificate bear interest at the rate of 1% a month from the date of the certificate until redeemed in the manner provided for by law for the redemption of the lands sold for delinquent state and county taxes or until paid from the proceeds of the sale of the lands and premises described in the certificate in the manner provided for by law. Duplicates of certificates issued to the irrigation district must be filed in the office of the county clerk and county treasurer of the county with the tax lien certificate of the lands and premises.   History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7243, R.C.M. 1921; re-en. Sec. 7243, R.C.M. 1935; amd. Sec. 35, Ch. 460, L. 1977; R.C.M. 1947, 89-1816; amd. Sec. 53, Ch. 587, L. 1987; amd. Sec. 30, Ch. 110, L. 2007; amd. Sec. 34, Ch. 67, L. 2017.
MT Code § 85-7-2153 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2153. Assignment of debenture certificates

  85-7-2153. Assignment of debenture certificates. The certificates provided for by 85-2-2152 are assignable and may be sold or negotiated by the board of commissioners of the irrigation district and the proceeds of the sale delivered to and deposited with the county treasurer of the county for proper credit to the respective funds of the irrigation district. Upon the sale, negotiation, or transfer of a certificate, the lien of the irrigation district vests in the purchaser of the certificate and is only divested by the payment to the purchaser or the county treasurer of the county, for the purchaser's use, of the sum for which the certificate is issued and 1% additional for each month that passes from the date of the certificate until redeemed as provided for in 85-7-2154.   History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7244, R.C.M. 1921; re-en. Sec. 7244, R.C.M. 1935; R.C.M. 1947, 89-1817; amd. Sec. 2800, Ch. 56, L. 2009.
MT Code § 85-7-2154 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2154. Redemption of lands sold

  85-7-2154. Redemption of lands sold. Upon the redemption of any lands so sold for taxes in the manner provided for by Title 15, chapter 18, the county treasurer of said county, out of the redemption money, shall pay to the holder or holders of such certificate or certificates the sums for which the same were issued, with interest as therein provided to the date of the redemption of said lands.   History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7245, R.C.M. 1921; re-en. Sec. 7245, R.C.M. 1935; R.C.M. 1947, 89-1818; amd. Sec. 54, Ch. 587, L. 1987.
MT Code § 85-7-2155 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2155. Sale by county commissioners when land not redeemed

  85-7-2155. Sale by county commissioners when land not redeemed. When lands and premises with attached tax liens and upon and against which the certificates have been issued for the taxes and assessments of the irrigation district are not redeemed within the time provided for by 15-18-111, the board of county commissioners of the county, within 3 months thereafter, shall cause these lands and premises to be sold as provided for by law, and out of the proceeds of the sale, the county treasurer of the county shall pay to the holder or holders of the certificates the sum for which the same were issued, with interest as provided for to the date of the sale of the lands by the board of county commissioners, and no lands and premises so held by any county and against which the certificates provided for by this chapter have been issued may, upon such sale, be struck off or sold for a less sum than the amount of taxes and assessments of the irrigation district represented by the certificate, inclusive of the interest thereon, in addition to the state and county taxes, if any, against the same.   History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7246, R.C.M. 1921; re-en. Sec. 7246, R.C.M. 1935; amd. Sec. 36, Ch. 460, L. 1977; R.C.M. 1947, 89-1819; amd. Sec. 55, Ch. 587, L. 1987; amd. Sec. 35, Ch. 67, L. 2017.
MT Code § 85-7-2156 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed

  85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed. If the county is the possessor of a tax lien on property assessed for irrigation district purposes and debenture certificates have been issued for the taxes and assessments of the irrigation district, as provided for in 85-7-2152, and the tax lien has not been redeemed before the next annual assessment for irrigation purposes becomes delinquent, debenture certificates for each year's irrigation district taxes and assessments must be issued against the property and must be included in and satisfied by any redemption thereof, with interest as provided for in 85-7-2152, and must be paid from the proceeds of sale of the lands by the board of county commissioners, if not redeemed as provided for by law.   History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7247, R.C.M. 1921; re-en. Sec. 7247, R.C.M. 1935; R.C.M. 1947, 89-1820; amd. Sec. 56, Ch. 587, L. 1987; amd. Sec. 36, Ch. 67, L. 2017.
MT Code § 85-7-2158 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2158. Purchase of lands by district -- tax lien assignments and payment

  85-7-2158. Purchase of lands by district -- tax lien assignments and payment. (1) Any irrigation district may:   (a) take an assignment of a tax lien; or   (b) if a deed has issued to the county, purchase the lands from the county by paying all state, county, city, school district, and other delinquent taxes, together with penalty, interest, and costs of publication and sale to the county treasurer of the county making the sale.   (2) The payment must be made by the commissioners of the district by issuing and delivering to the county treasurer a warrant drawn against the revolving fund of the district if there is sufficient money in the fund to pay the warrant in full upon demand. The county treasurer shall then assign the tax lien to the irrigation district, or the commissioners of the county shall convey the lands to the district if the tax deed was issued to the county.   History: En. Sec. 2, Ch. 89, L. 1925; re-en. Sec. 7248.2, R.C.M. 1935; R.C.M. 1947, 89-1823; amd. Sec. 32, Ch. 110, L. 2007; amd. Sec. 38, Ch. 67, L. 2017.
MT Code § 85-7-2159 (2021)
2021 Montana Code Annotated|Title 85. Water Use|Chapter 7. Irrigation Districts|Part 21. Taxes and Assessments|85-7-2159. Issuance of tax deed

  85-7-2159. Issuance of tax deed. If there has been no redemption of tax liens assigned to an irrigation district or any other person as provided by law and notice has been given as required in 15-18-212, the county treasurer of the county within which the lands are situated shall issue a tax deed for the lands to the irrigation district or any other holder of an assignment certificate.   History: En. Sec. 3, Ch. 89, L. 1925; re-en. Sec. 7248.3, R.C.M. 1935; R.C.M. 1947, 89-1824; amd. Sec. 305, Ch. 42, L. 1997; amd. Sec. 33, Ch. 110, L. 2007; amd. Sec. 39, Ch. 67, L. 2017.