reglab/housing_qa huggingface dataset:
MT Code § 15-8-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 3. How Property Is Assessed|15-8-308. Assessment not illegal for informality or delay

  15-8-308. Assessment not illegal for informality or delay. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law.   History: En. Sec. 4014, Pol. C. 1895; re-en. Sec. 2732, Rev. C. 1907; re-en. Sec. 2036, R.C.M. 1921; re-en. Sec. 2036, R.C.M. 1935; Cal. Pol. C. Sec. 3885; R.C.M. 1947, 84-442.
MT Code § 15-8-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 3. How Property Is Assessed|15-8-309. Violation and penalty

  15-8-309. Violation and penalty. A person who fails for any reason to file or return the statement required by 15-8-301 must be assessed a $25 penalty. The department shall deposit the penalty to the credit of the state general fund.   History: En. Sec. 17, p. 81, L. 1891; re-en. Sec. 3704, Pol. C. 1895; re-en. Sec. 2514, Rev. C. 1907; re-en. Sec. 2006, R.C.M. 1921; Cal. Pol. C. Sec. 3632; re-en. Sec. 2006, R.C.M. 1935; amd. Sec. 8, Ch. 405, L. 1973; R.C.M. 1947, 84-412(part); amd. Sec. 10, Ch. 557, L. 1987; amd. Sec. 4, Ch. 427, L. 1999.
MT Code § 15-8-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-401. Consigned property

  15-8-401. Consigned property. All personal property consigned for sale to any person within this state from any place out of the state must be assessed as other property.   History: En. Sec. 21, p. 82, L. 1891; re-en. Sec. 3709, Pol. C. 1895; re-en. Sec. 2519, Rev. C. 1907; re-en. Sec. 2011, R.C.M. 1921; Cal. Pol. C. Sec. 3638; re-en. Sec. 2011, R.C.M. 1935; R.C.M. 1947, 84-417.
MT Code § 15-8-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-402. Property of person

  15-8-402. Property of person. The property of every person must be assessed in the county where the property is located and must be assessed in the name of that person.   History: En. Sec. 23, p. 82, L. 1891; re-en. Sec. 3711, Pol. C. 1895; re-en. Sec. 2521, Rev. C. 1907; re-en. Sec. 2013, R.C.M. 1921; Cal. Pol. C. Sec. 3641; re-en. 2013, R.C.M. 1935; R.C.M. 1947, 84-419; amd. Sec. 61, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-403. Repealed

  15-8-403. Repealed. Sec. 11, Ch. 583, L. 1999.   History: En. Sec. 3713, Pol. C. 1895; re-en. Sec. 2523, Rev. C. 1907; re-en. Sec. 2015, R.C.M. 1921; re-en. Sec. 2015, R.C.M. 1935; R.C.M. 1947, 84-421.
MT Code § 15-8-404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-404. Property of particular types of firms

  15-8-404. Property of particular types of firms. (1) The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.   (2) The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.   (3) The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.   History: En. Secs. 25, 26, 27, 28, p. 83, L. 1891; re-en. Secs. 3714, 3715, 3716, 3717, Pol. C. 1895; re-en. Secs. 2524, 2525, 2526, 2527, Rev. C. 1907; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1921; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1935; R.C.M. 1947, 84-422, 84-423, 84-424, 84-425; amd. Sec. 5, Ch. 649, L. 1987; amd. Sec. 4, Ch. 583, L. 1999.
MT Code § 15-8-405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-405. Street railroads, bridges, and ferries

  15-8-405. Street railroads, bridges, and ferries. Street railroads, bridges, and ferries owned by persons or corporations must be listed and assessed in the county, town, or district where the property or any portion of the property is located. The track of the railroad and the bridge are personal property.   History: En. Sec. 29, p. 83, L. 1891; re-en. Sec. 3718, Pol. C. 1895; re-en. Sec. 2528, Rev. C. 1907; re-en. Sec. 2020, R.C.M. 1921; re-en. Sec. 2020, R.C.M. 1935; R.C.M. 1947, 84-426; amd. Sec. 5, Ch. 583, L. 1999.
MT Code § 15-8-406 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-406. Assessment of public utilities in one county

  15-8-406. Assessment of public utilities in one county. Railroads operated or situated in one county; telegraph, telephone, and electric light lines and similar properties situated in one county; and canals, ditches, and flumes situated in one county must be listed and assessed in the county in which the property is located. The department shall require the owner of the property or the owner's agent or any officer of a corporation owning the property to make a verified statement containing a list of the number of miles on which the property is operated or situated in the county and the value of the property.   History: En. Sec. 30, p. 83, L. 1891; re-en. Sec. 3719, Pol. C. 1895; re-en. Sec. 2529, Rev. C. 1907; amd. Sec. 1, Ch. 24, L. 1921; re-en. Sec. 2021, R.C.M. 1921; re-en. Sec. 2021, R.C.M. 1935; amd. Sec. 12, Ch. 405, L. 1973; R.C.M. 1947, 84-427; amd. Sec. 6, Ch. 583, L. 1999.
MT Code § 15-8-407 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-407. Railroads

  15-8-407. Railroads. The roadway, roadbed, rails, rolling stock, and all other operating property of a railroad operated in more than one county or more than one state must be assessed by the department of revenue as provided in Title 15, chapter 23, part 2.   History: En. Sec. 11, p. 76, L. 1891; re-en. Sec. 3696, Pol. C. 1895; re-en. Sec. 2508, Rev. C. 1907; re-en. Sec. 2022, R.C.M. 1921; Cal. Pol. C. Sec. 3628; re-en. Sec. 2022, R.C.M. 1935; amd. Sec. 4, Ch. 516, L. 1973; R.C.M. 1947, 84-428; amd. Sec. 3, Ch. 686, L. 1979; amd. Sec. 7, Ch. 583, L. 1999.
MT Code § 15-8-408 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-408. Personal property

  15-8-408. Personal property. Personal property, other than livestock, subject to taxation or a fee in lieu of tax in the state shall be taxable in the taxing jurisdiction where it is located on January 1, whether or not the same is owned, claimed, or possessed by the person, as defined in 15-1-102, owning, claiming, or possessing it on January 1.   History: En. Sec. 158, p. 121, L. 1891; re-en. Sec. 3943, Pol. C. 1895; amd. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2686, Rev. C. 1907; re-en. Sec. 2247, R.C.M. 1921; Cal. Pol. C. Sec. 3823; amd. Sec. 1, Ch. 122, L. 1933; re-en. Sec. 2247, R.C.M. 1935; amd. Sec. 15, Ch. 388, L. 1975; R.C.M. 1947, 84-4209(part); amd. Sec. 6, Ch. 598, L. 1989.
MT Code § 15-8-409 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 4. Where Property Is Assessed|15-8-409. Property not otherwise specified

  15-8-409. Property not otherwise specified. All other taxable property must be assessed in the county, city, or district in which it is situated.   History: En. Sec. 12, p. 77, L. 1891; re-en. Sec. 3697, Pol. C. 1895; re-en. Sec. 2509, Rev. C. 1907; re-en. Sec. 2023, R.C.M. 1921; Cal. Pol. C. Sec. 3628; re-en. Sec. 2023, R.C.M. 1935; amd. Sec. 13, Ch. 405, L. 1973; amd. Sec. 2, Ch. 436, L. 1975; R.C.M. 1947, 84-429(part).
MT Code § 15-8-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-501. Assessment of unknown or absent owners

  15-8-501. Assessment of unknown or absent owners. (1) If the owner or claimant of any property not listed by another person is absent or unknown, the department shall make an estimate of the value of the property.   (2) If the name of the absent owner is known to the department, the property must be assessed in the owner's name and, if unknown, the property must be assessed to unknown owners.   History: En. Secs. 19, 20, p. 82, L. 1891; re-en. Secs. 3706, 3707, Pol. C. 1895; re-en. Secs. 2516, 2517, Rev. C. 1907; re-en. Secs. 2008, 2009, R.C.M. 1921; Cal. Pol. C. Secs. 3635, 3636; re-en. Secs. 2008, 2009, R.C.M. 1935; amd. Secs. 10, 11, Ch. 405, L. 1973; R.C.M. 1947, 84-414, 84-415; amd. Sec. 152, Ch. 56, L. 2009.
MT Code § 15-8-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-502. Representative status to be designated

  15-8-502. Representative status to be designated. When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, the person's representative designation must be added to the person's name and the assessment entered on a separate line from the person's individual assessment.   History: En. Sec. 22, p. 82, L. 1891; re-en. Sec. 3710, Pol. C. 1895; re-en. Sec. 2520, Rev. C. 1907; re-en. Sec. 2012, R.C.M. 1921; Cal. Pol. C. Sec. 3639; re-en. Sec. 2012, R.C.M. 1935; R.C.M. 1947, 84-418; amd. Sec. 153, Ch. 56, L. 2009.
MT Code § 15-8-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-503. Undistributed property of deceased persons

  15-8-503. Undistributed property of deceased persons. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all the parties in interest for their equal proportions.   History: En. Sec. 24, p. 82, L. 1891; re-en. Sec. 3712, Pol. C. 1895; re-en. Sec. 2522, Rev. C. 1907; re-en. Sec. 2014, R.C.M. 1921; Cal. Pol. C. Sec. 3642; re-en. Sec. 2014, R.C.M. 1935; R.C.M. 1947, 84-420.
MT Code § 15-8-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-504. Property and money in litigation

  15-8-504. Property and money in litigation. Money and property in litigation in possession of a county treasurer or of a court or a clerk thereof or receiver must be assessed to such treasurer, clerk, or receiver and the taxes paid thereon under the direction of the court.   History: En. Sec. 32, p. 84, L. 1891; re-en. Sec. 3721, Pol. C. 1895; re-en. Sec. 2540, Rev. C. 1907; re-en. Sec. 2032, R.C.M. 1921; Cal. Pol. C. Sec. 3647; re-en. Sec. 2032, R.C.M. 1935; R.C.M. 1947, 84-438.
MT Code § 15-8-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-505. through 15-8-510 reserved

  15-8-505 through 15-8-510 reserved.
MT Code § 15-8-511 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-511. Undivided interest in common elements of condominium project -- definition

  15-8-511. Undivided interest in common elements of condominium project -- definition. (1) Each unit of a condominium project is considered a parcel of real property subject to separate assessment and taxation. Each unit owner must be assessed for the unit owner's percentage of undivided interest in elements of the condominium project, except parks, owned in common by the unit owners. The percentage of undivided interest stated in a unit declaration is the figure to be used in assessing common elements under this section.   (2) As used in this chapter, "common elements" has the meaning provided in 70-23-102.   History: En. Sec. 1, Ch. 452, L. 1985; amd. Sec. 2, Ch. 379, L. 2005.
MT Code § 15-8-512 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 5. To Whom Property Is Assessed|15-8-512. Common elements serving residential or commercial development

  15-8-512. Common elements serving residential or commercial development. (1) Each lot in a residential or commercial development, regardless of whether improved or unimproved, is considered a parcel of real property subject to separate assessment and taxation. The value of common elements must be allocated to each lot owner pursuant to 15-8-111.   (2) The assessment provisions of subsection (1) are not negated by the existence or formation of a contract between the developer and lot purchasers or an agreement among lot purchasers that would attempt to obligate the developer or an association of lot owners to pay taxes on the common elements.   History: En. Sec. 2, Ch. 452, L. 1985; amd. Sec. 3, Ch. 379, L. 2005.
MT Code § 15-8-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-701. Property tax record -- definition -- listing property in

  15-8-701. Property tax record -- definition -- listing property in. (1) Unless the context clearly indicates otherwise, the term "property tax record" means the record that is kept in each county by the department and that contains the information described in subsection (2). The term includes records referred to as an "assessment book" or "assessment roll" and, in a county in which the property tax record is kept on a computer system, the information on the system analogous to the information described in subsection (2).   (2) The department shall prepare a property tax record with appropriate headings, in which must be listed all property within the state and in which must be specified, by an appropriate heading:   (a) the name of the person to whom the property is assessed;   (b) land by description sufficient to identify it, the locality, and the improvements on the land;   (c) all taxable personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail the personal property does not invalidate the assessment;   (d) the assessed value of real estate;   (e) the assessed value of improvements on land, except that land and improvements must be separately listed when required under 15-8-111;   (f) the assessed value of improvements on real estate assessed to persons other than the owners of the real estate. Taxable improvements owned by a person, located upon land exempt from taxation, must, as to the manner of assessment, be assessed as other real estate. A value may not be assessed against the exempt land, and the land may not be charged with and is not responsible for the assessment made against any taxable improvements located on the land.   (g) the assessed value of all taxable personal property;   (h) the school, road, and other revenue districts in which each piece of property assessed is situated;   (i) the total assessed value of all property;   (j) the taxable value of all property;   (k) the taxes and fees assessed against the property; and   (l) the total of each type of tax, levy, and fee.   History: (1)En. 84-502.1 by Sec. 27, Ch. 405, L. 1973; Sec, 84-502.1, R.C.M. 1947; (2)En. Sec. 34, p. 84, L. 1891; re-en. Sec. 3724, Pol. C. 1895; re-en. Sec. 2543, Rev. C. 1907; re-en. Sec. 2048, R.C.M. 1921; Cal. Pol. C. Sec. 3650; re-en. Sec. 2048, R.C.M. 1935; amd. Sec. 26, Ch. 405, L. 1973; amd. Sec. 2, Ch. 209, 1975; amd. Sec. 3, Ch. 436, L. 1975; amd. Sec. 5, Ch. 126, L. 1977; Sec. 84-501, R.C.M. 1947; R.C.M. 1947, 84-501, 84-502.1; amd. Sec. 1, Ch. 253, L. 1985; amd. Sec. 63, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-702. Persons desiring to be listed

  15-8-702. Persons desiring to be listed. Lands described on the property tax record do not need to be described a second time, but any person claiming the land and desiring to be assessed for the land may have the person's name inserted with that of the person to whom the land is assessed.   History: En. Sec. 3731, Pol. C. 1895; re-en. Sec. 2550, Rev. C. 1907; re-en. Sec. 2055, R.C.M. 1921; Cal. Pol. C. Sec. 3657; re-en. Sec. 2055, R.C.M. 1935; amd. Sec. 1, Ch. 283, L. 1975; R.C.M. 1947, 84-508; amd. Sec. 2, Ch. 366, L. 1993; amd. Sec. 64, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-703 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-703. Repealed

  15-8-703. Repealed. Sec. 1, Ch. 17, L. 1985.   History: (1)En. Sec. 3851, Pol. C. 1895; re-en. Sec. 2615, Rev. C. 1907; re-en. Sec. 2167, R.C.M. 1921; re-en. Sec. 2167, R.C.M. 1935; Sec. 84-4012, R.C.M. 1947; (2)En. Sec. 4019, Pol. C. 1895; re-en. Sec. 2737, Rev. C. 1907; re-en. Sec. 2168, R.C.M. 1921; re-en. Sec. 2168, R.C.M. 1935; amd. Sec. 81, Ch. 405, L. 1973; Sec. 84-4013, R.C.M. 1947; R.C.M. 1947, 84-4012, 84-4013.
MT Code § 15-8-704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-704. Map book

  15-8-704. Map book. The department shall make maps showing public and private land for each county and shall designate the person to whom the land is assessed.   History: En. Sec. 3727, Pol. C. 1895; re-en. Sec. 2546, Rev. C. 1907; re-en. Sec. 2051, R.C.M. 1921; re-en. Sec. 2051, R.C.M. 1935; amd. Sec. 28, Ch. 405, L. 1973; R.C.M. 1947, 84-504; amd. Sec. 65, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-705 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-705. Repealed

  15-8-705. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993.   History: En. Sec. 37, p. 86, L. 1891; re-en. Sec. 3728, Pol. C. 1895; re-en. Sec. 2547, Rev. C. 1907; re-en. Sec. 2052, R.C.M. 1921; Cal. Pol. C. Sec. 3654; re-en. Sec. 2052, R.C.M. 1935; amd. Sec. 29, Ch. 405, L. 1973; R.C.M. 1947, 84-505.
MT Code § 15-8-706 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-706. Repealed

  15-8-706. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993.   History: (1)En. Sec. 3729, Pol. C. 1895; re-en. Sec. 2548, Rev. C. 1907; re-en. Sec. 2053, R.C.M. 1921; Cal. Pol. C. Sec. 3655; re-en. Sec. 2053, R.C.M. 1935; amd. Sec. 30, Ch. 405, L. 1973; Sec. 84-506, R.C.M. 1947; (2)En. Sec. 3730, Pol. C. 1895; re-en. Sec. 2549, Rev. C. 1907; re-en. Sec. 2054, R.C.M. 1921; Cal. Pol. C. Sec. 3656; re-en. Sec. 2054, R.C.M. 1935; amd. Sec. 31, Ch. 405, L. 1973; Sec. 84-507, R.C.M. 1947; R.C.M. 1947, 84-506, 84-507; amd. Sec. 1, Ch. 225, L. 1983; amd. Sec. 7, Ch. 598, L. 1989.
MT Code § 15-8-707 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-707. Correction of defects in property tax record

  15-8-707. Correction of defects in property tax record. (1) At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.   (2) If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.   History: En. Sec. 193, p. 127, L. 1891; re-en. Sec. 4010, Pol. C. 1895; re-en. Sec. 2728, Rev. C. 1907; re-en. Sec. 2058, R.C.M. 1921; Cal. Pol. C. Sec. 3881; re-en. Sec. 2058, R.C.M. 1935; amd. Sec. 34, Ch. 405, L. 1973; R.C.M. 1947, 84-511; amd. Sec. 1, Ch. 477, L. 1979; amd. Sec. 2, Ch. 17, L. 1985; amd. Sec. 66, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-708 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-708. Omissions in delinquent lists -- correction by publication

  15-8-708. Omissions in delinquent lists -- correction by publication. (1) When the omission, error, or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended or notice of the correction may be given in a supplementary publication.   (2) The publication must be made in the same manner as the original publication and for not less than 1 week.   History: (1)En. Sec. 194, p. 127, L. 1891; re-en. Sec. 4011, Pol. C. 1895; re-en. Sec. 2729, Rev. C. 1907; re-en. Sec. 2059, R.C.M. 1921; Cal. Pol. C. Sec. 3882; re-en. Sec. 2059, R.C.M. 1935; Sec. 84-512, R.C.M. 1947; (2)En. Sec. 195, p. 127, L. 1891; re-en. Sec. 4012, Pol. C. 1895; re-en. Sec. 2730, Rev. C. 1907; re-en. Sec. 2060, R.C.M. 1921; Cal. Pol. C. Sec. 3883; re-en. Sec. 2060, R.C.M. 1935; Sec. 84-513, R.C.M. 1947; R.C.M. 1947, 84-512, 84-513.
MT Code § 15-8-709 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-709. Statement of changes to be sent to county clerk and recorder

  15-8-709. Statement of changes to be sent to county clerk and recorder. The department shall notify each county clerk and recorder of the changes made by the department in the property tax record of the county or any assessment contained in the property tax record, which changes are prima facie evidence of the regularity of all proceedings of the department resulting in the action that is the subject matter of the statement.   History: En. Sec. 12, Ch. 3, L. 1923; re-en. Sec. 2122.12, R.C.M. 1935; amd. Sec. 57, Ch. 405, L. 1973; R.C.M. 1947, 84-712; amd. Sec. 67, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-710 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-710. Property tax record prima facie evidence

  15-8-710. Property tax record prima facie evidence. The property tax record or delinquent list or a copy of either certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of the law in relation to the assessment and levy of the taxes have been complied with.   History: En. Sec. 133, p. 115, L. 1891; re-en. Sec. 3900, Pol. C. 1895; re-en. Sec. 2656, Rev. C. 1907; re-en. Sec. 2216, R.C.M. 1921; Cal. Pol. C. Sec. 3789; re-en. Sec. 2216, R.C.M. 1935; R.C.M. 1947, 84-4171; amd. Sec. 3, Ch. 17, L. 1985; amd. Sec. 68, Ch. 27, Sp. L. November 1993.
MT Code § 15-8-711 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 8. Assessment Procedure|Part 7. Assessment and Map Books|15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer

  15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer. (1) The department shall furnish to the county treasurer the names and, if available, the addresses of the owners of each multiple, undivided interest in a parcel of land located within the county. The department shall inform the county treasurer that the list of names may not include every owner of the parcel of land.   (2) If a parcel of land with undivided interests is located within the boundaries of a federally recognized Indian reservation, a copy of the notice of classification and appraisal shall be provided to the tribe or tribes governing the reservation. The department and the tribe may agree on a different procedure which provides the equivalent information to the tribal government.   History: En. Sec. 2, Ch. 444, L. 2001.