reglab/housing_qa huggingface dataset:
MT Code § 15-16-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 2. Special Payment Provisions|15-16-203. Assessment of property previously exempt

  15-16-203. Assessment of property previously exempt. (1) Subject to 15-10-420, real property or improvements exempt from taxation under Title 15, chapter 6, that during a tax year become the property of a person subject to taxation must be assessed and taxed from the date of change from a nontaxable status to a taxable status.  (2) As provided in subsection (3), the county treasurer shall adjust the tax that would have been due and payable for the current year on the property under 15-16-102 if the property was not exempt.   (3) To determine the amount of tax due for previously exempt property, the county treasurer shall multiply the amount of tax levied and assessed on the original taxable value of the property for the year by the ratio that the number of days in the year that the property will be in taxable status bears to 365.   (4) If the property has not been assessed and taxed during the taxable year because of exemption, the department shall prepare a special assessment for the property and the county treasurer shall determine the amount of taxes that would have been due under subsection (2).   (5) Upon determining the amount of tax due, the county treasurer shall notify the person to whom the tax is assessed, in the same manner as notification is provided under 15-16-101(2), of the amount due and the date or dates on which the taxes due are payable as provided in 15-16-102.   History: En. Sec. 1, Ch. 570, L. 1991; amd. Sec. 84, Ch. 27, Sp. L. November 1993; amd. Sec. 95, Ch. 584, L. 1999; amd. Sec. 5, Ch. 372, L. 2015.
MT Code § 15-16-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 3. Reporting Delinquent Taxes|15-16-301. Delinquent list -- list of taxes suspended or cancelled -- real property

  15-16-301. Delinquent list -- list of taxes suspended or cancelled -- real property. (1) On the third Monday of June of each year, the county treasurer shall make a report to the county clerk and recorder in detail, showing the amount of taxes collected and a complete list of all persons and property then owing taxes. The report may be submitted to the county clerk and recorder electronically.  (2) The county treasurer shall make a separate report to the county clerk and recorder showing the amount of taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, during the 1-year period immediately preceding the date of the report.   (3) The county clerk and recorder shall compare the reports with the books of the county treasurer and shall keep a record of the reports in the county clerk and recorder's office.   History: En. Sec. 101, p. 109, L. 1891; re-en. Sec. 3867, Pol. C. 1895; re-en. Sec. 2623, Rev. C. 1907; re-en. Sec. 2176, R.C.M. 1921; Cal. Pol. C. Sec. 3758; amd. Sec. 5, Ch. 96, L. 1923; re-en. Sec. 2176, R.C.M. 1935; R.C.M. 1947, 84-4111; amd. Sec. 37, Ch. 587, L. 1987; amd. Sec. 4, Ch. 631, L. 1989; amd. Sec. 1, Ch. 189, L. 2005; amd. Sec. 12, Ch. 145, L. 2021.
MT Code § 15-16-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 3. Reporting Delinquent Taxes|15-16-302. Tabulation and transmittal of property delinquent list

  15-16-302. Tabulation and transmittal of property delinquent list. (1) The county treasurer shall, at the time specified in 15-16-301, deliver to the county clerk and recorder a complete delinquent list of all persons owing taxes and the property on which the taxes are owed.   (2) In the list, all matters and things contained in the property tax record relating to delinquent persons or property must be set down in numerical or alphabetical order.   (3) The county clerk and recorder shall carefully compare the list with the property tax record, and if satisfied that the list contains a full and true statement of all taxes due and unpaid, the county clerk and recorder shall total the amount of taxes remaining unpaid, credit the county treasurer with that amount, make a final settlement with the treasurer of all taxes charged against the treasurer on the property tax record, and require from the treasurer an immediate account for any existing deficiency.   History: (1)En. Sec. 102, p. 109, L. 1891; re-en. Sec. 3868, Pol. C. 1895; re-en. Sec. 2624, Rev. C. 1907; re-en. Sec. 2177, R.C.M. 1921; re-en. Sec. 2177, R.C.M. 1935; Sec. 84-4112, R.C.M. 1947; (2)En. Sec. 103, p. 109, L. 1891; re-en. Sec. 3869, Pol. C. 1895; re-en. Sec. 2625, Rev. C. 1907; re-en. Sec. 2178, R.C.M. 1921; Cal. Pol. C. Sec. 3760; re-en. Sec. 2178, R.C.M. 1935; Sec. 84-4113, R.C.M. 1947; (3)En. Sec. 104, p. 109, L. 1891; re-en. Sec. 3870, Pol. C. 1895; re-en. Sec. 2626, Rev. C. 1907; re-en. Sec. 2179, R.C.M. 1921; Cal. Pol. C. Sec. 3761; re-en. Sec. 2179, R.C.M. 1935; Sec. 84-4114, R.C.M. 1947; R.C.M. 1947, 84-4112, 84-4113, 84-4114; amd. Sec. 38, Ch. 587, L. 1987; amd. Sec. 85, Ch. 27, Sp. L. November 1993.
MT Code § 15-16-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 3. Reporting Delinquent Taxes|15-16-303. Treasurer charged with delinquent taxes

  15-16-303. Treasurer charged with delinquent taxes. After settlement with the county treasurer as prescribed in 15-16-302, the county clerk and recorder shall charge the treasurer with the amount of taxes due on the delinquent tax list, minus taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, and within 3 days thereafter deliver the list, duly certified, to the county treasurer.  History: En. Sec. 105, p. 109, L. 1891; re-en. Sec. 3871, Pol. C. 1895; re-en. Sec. 2627, Rev. C. 1907; re-en. Sec. 2180, R.C.M. 1921; Cal. Pol. C. Sec. 3762; amd. Sec. 6, Ch. 96, L. 1923; re-en. Sec. 2180, R.C.M. 1935; R.C.M. 1947, 84-4115; amd. Sec. 39, Ch. 587, L. 1987; amd. Sec. 5, Ch. 631, L. 1989; amd. Sec. 13, Ch. 145, L. 2021.
MT Code § 15-16-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 3. Reporting Delinquent Taxes|15-16-304. Repealed

  15-16-304. Repealed. Sec. 2, Ch. 201, L. 1985.   History: En. Sec. 106, p. 109, L. 1891; re-en. Sec. 3872, Pol. C. 1895; re-en. Sec. 2628, Rev. C. 1907; re-en. Sec. 2181, R.C.M. 1921; Cal. Pol. C. Sec. 3763; amd. Sec. 7, Ch. 96, L. 1923; re-en. Sec. 2181, R.C.M. 1935; amd. Sec. 150, Ch. 516, L. 1973; R.C.M. 1947, 84-4116.
MT Code § 15-16-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 3. Reporting Delinquent Taxes|15-16-305. Repealed

  15-16-305. Repealed. Sec. 43, Ch. 67, L. 2017.   History: (1)En. Sec. 141, p. 116, L. 1891; re-en. Sec. 3908, Pol. C. 1895; re-en. Sec. 2664, Rev. C. 1907; re-en. Sec. 2217, R.C.M. 1921; re-en. Sec. 2217, R.C.M. 1935; Sec. 84-4172, R.C.M. 1947; (2)En. Sec. 142, p. 117, L. 1891; re-en. Sec. 3909, Pol. C. 1895; re-en. Sec. 2665, Rev. C. 1907; re-en. Sec. 2218, R.C.M. 1921; Cal. Pol. C. Sec. 3798; re-en. Sec. 2218, R.C.M. 1935; Sec. 84-4173, R.C.M. 1947; (3)En. Sec. 143, p. 117, L. 1891; re-en. Sec. 3910, Pol. C. 1895; re-en. Sec. 2666, Rev. C. 1907; re-en. Sec. 2219, R.C.M. 1921; Cal. Pol. C. Sec. 3799; re-en. Sec. 2219, R.C.M. 1935; Sec. 84-4174, R.C.M. 1947; (4)En. Sec. 144, p. 117, L. 1891; re-en. Sec. 3911, Pol. C. 1895; re-en. Sec. 2667, Rev. C. 1907; re-en. Sec. 2220, R.C.M. 1921; Cal. Pol. C. Sec. 3800; re-en. Sec. 2220, R.C.M. 1935; Sec. 84-4175, R.C.M. 1947; R.C.M. 1947, 84-4172, 84-4173, 84-4174, 84-4175; amd. Sec. 41, Ch. 370, L. 1987; amd. Sec. 40, Ch. 587, L. 1987; amd. Sec. 86, Ch. 27, Sp. L. November 1993.
MT Code § 15-16-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 4. Liens and Limitations|15-16-401. Tax due as a judgment or lien

  15-16-401. Tax due as a judgment or lien. Unless suspended or cancelled under the provisions of 15-23-708 or 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 cancelled under the provisions of 15-23-708 or 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.  History: En. Sec. 82, p. 104, L. 1891; re-en. Sec. 3827, Pol. C. 1895; re-en. Sec. 2600, Rev. C. 1907; re-en. Sec. 2152, R.C.M. 1921; Cal. Pol. C. Sec. 3716; re-en. Sec. 2152, R.C.M. 1935; amd. Sec. 1, Ch. 166, L. 1963; R.C.M. 1947, 84-3807; amd. Sec. 41, Ch. 587, L. 1987; amd. Sec. 6, Ch. 631, L. 1989; amd. Sec. 2, Ch. 197, L. 1999; amd. Sec. 14, Ch. 145, L. 2021.
MT Code § 15-16-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 4. Liens and Limitations|15-16-403. Lien on real property and improvements

  15-16-403. Lien on real property and improvements. Every tax due upon real property is a lien against the property assessed, and every tax due upon improvements upon real estate assessed to other than the owner of the real estate is a lien upon the land and improvements, which several liens attach as of January 1 in each year. A person who issues a check, draft, converted check, electronic funds transfer, or order for the payment of real property taxes is subject to the liability provided in 27-1-717 if the instrument is dishonored or if the issuer stops payment with the intent to fraudulently defeat a possessory lien or defraud the payee.   History: En. Sec. 1714, 5th Div. Comp. Stat. 1887; amd. Sec. 83, p. 105, L. 1891; amd. Sec. 3829, Pol. C. 1895; re-en. Sec. 2602, Rev. C. 1907; re-en. Sec. 2154, R.C.M. 1921; Cal. Pol. C. Sec. 3718; re-en. Sec. 2154, R.C.M. 1935; amd. Sec. 13, Ch. 388, L. 1975; R.C.M. 1947, 84-3809; amd. Sec. 1, Ch. 392, L. 2005.
MT Code § 15-16-404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 4. Liens and Limitations|15-16-404. County lien on money of taxpayer

  15-16-404. County lien on money of taxpayer. The county has a general lien, dependent on possession, upon any moneys in its possession belonging to any taxpayer for any amounts due the county for any delinquent personal property taxes that are not a lien on real estate of the taxpayer and that are not delinquent personal property taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17. Due notice shall be given the lienholder, if known.  History: En. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2684, Rev. C. 1907; re-en. Sec. 2239, R.C.M. 1921; Cal. Pol. C. Sec. 3821; amd. Sec. 2, Ch. 102, L. 1923; re-en. Sec. 2239, R.C.M. 1935; amd. Sec. 1, Ch. 107, L. 1939; amd. Sec. 2, Ch. 23, L. 1951; amd. Sec. 1, Ch. 166, L. 1955; amd. Sec. 1, Ch. 165, L. 1963; amd. Sec. 83, Ch. 405, L. 1973; amd. Sec. 1, Ch. 162; amd. Sec. 1, Ch. 475, L. 1975; amd. Sec. 1, Ch. 105, L. 1977; R.C.M. 1947, 84-4202(4); amd. Sec. 43, Ch. 587, L. 1987; amd. Sec. 8, Ch. 631, L. 1989; amd. Sec. 16, Ch. 145, L. 2021.
MT Code § 15-16-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-501. Repealed

  15-16-501. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 4020, Pol. C. 1895; re-en. Sec. 2738, Rev. C. 1907; re-en. Sec. 2253, R.C.M. 1921; re-en. Sec. 2253, R.C.M. 1935; R.C.M. 1947, 84-4301.
MT Code § 15-16-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-502. Repealed

  15-16-502. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 4021, Pol. C. 1895; re-en. Sec. 2739, Rev. C. 1907; re-en. Sec. 2254, R.C.M. 1921; re-en. Sec. 2254, R.C.M. 1935; R.C.M. 1947, 84-4302.
MT Code § 15-16-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-503. Collection by suit of personal property taxes when taxpayer moves to another county

  15-16-503. Collection by suit of personal property taxes when taxpayer moves to another county. If any person moves from one county to another after being assessed on personal property, the treasurer of the county in which the person was assessed may sue for and collect the the taxes in the name of the county where the assessment was made.   History: En. Sec. 149, p. 118, L. 1891; re-en. Sec. 3917, Pol. C. 1895; re-en. Sec. 2673, Rev. C. 1907; re-en. Sec. 2226, R.C.M. 1921; Cal. Pol. C. Sec. 3808; re-en. Sec. 2226, R.C.M. 1935; R.C.M. 1947, 84-4181; amd. Sec. 154, Ch. 56, L. 2009.
MT Code § 15-16-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-504. Evidence at trial

  15-16-504. Evidence at trial. On trial, a certified copy of the assessment signed by the county clerk and recorder of the county where the assessment was made, with the affidavit of the county treasurer that the tax has not been paid attached to the copy, describing the assessment as on the property tax record or delinquent list, is prima facie evidence that the taxes, plus interest, penalties, and costs, are due and entitles the county to judgment unless the defendant proves that the tax was paid.   History: En. Sec. 150, p. 118, L. 1891; re-en. Sec. 3918, Pol. C. 1895; re-en. Sec. 2674, Rev. C. 1907; re-en. Sec. 2227, R.C.M. 1921; Cal. Pol. C. Sec. 3809; re-en. Sec. 2227, R.C.M. 1935; R.C.M. 1947, 84-4182; amd. Sec. 44, Ch. 587, L. 1987; amd. Sec. 88, Ch. 27, Sp. L. November 1993.
MT Code § 15-16-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-505. Repealed

  15-16-505. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 3919, Pol. C. 1895; re-en. Sec. 2675, Rev. C. 1907; re-en. Sec. 2228, R.C.M. 1921; re-en. Sec. 2228, R.C.M. 1935; R.C.M. 1947, 84-4183.
MT Code § 15-16-506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 5. Collection by Suit|15-16-506. Civil action to collect delinquent taxes

  15-16-506. Civil action to collect delinquent taxes. (1) A taxing jurisdiction may bring a civil action to collect the entire balance due of delinquent property taxes when the amount equals $250,000 or more owed to all taxing jurisdictions.   (2) A civil action may be brought as provided in this section for property to which a tax lien was attached pursuant to 15-17-125 and for which no assignment was made pursuant to 15-17-323 within 3 years of the attachment of the tax lien.   (3) The taxing jurisdiction shall bring the civil action in the district court of the county in which the property is located.   (4) Reasonable attorney fees must be awarded to the prevailing party in an action brought pursuant to this section.   (5) If the taxing jurisdiction prevails in the civil action provided for in this section, the taxpayer shall pay interest and penalties as provided in 15-16-101(1)(b). The interest and penalties must be distributed to the funds to which the taxes are distributed in the same proportion as the taxes are distributed.   History: En. Sec. 1, Ch. 269, L. 2017.
MT Code § 15-16-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-601. Repealed

  15-16-601. Repealed. Sec. 9, Ch. 539, L. 1993.   History: En. Sec. 145, p. 117, L. 1891; re-en. Sec. 3913, Pol. C. 1895; re-en. Sec. 2669, Rev. C. 1907; re-en. Sec. 2222, R.C.M. 1921; Cal. Pol. C. Sec. 3804; re-en. Sec. 2222, R.C.M. 1935; amd. Sec. 1, Ch. 201, L. 1939; amd. Sec. 1, Ch. 71, L. 1951; R.C.M. 1947, 84-4176; amd. Sec. 3, Ch. 541, L. 1979; amd. Sec. 3, Ch. 501, L. 1981; amd. Sec. 45, Ch. 587, L. 1987; amd. Sec. 2, Ch. 601, L. 1987; amd. Sec. 1, Ch. 560, L. 1991; amd. Sec. 35, Ch. 451, L. 1993.
MT Code § 15-16-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-602. Concurrent remedies

  15-16-602. Concurrent remedies. Sections 15-16-603 through 15-16-605 may not be considered or construed to be in conflict with the provisions of chapter 1, part 4. Sections 15-16-603 through 15-16-605 and the provisions of part 4 provide and afford concurrent remedies.   History: En. Sec. 2, Ch. 201, L. 1939; R.C.M. 1947, 84-4177; amd. Sec. 4, Ch. 539, L. 1993.
MT Code § 15-16-603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-603. Refund of taxes -- limitations on refunds

  15-16-603. Refund of taxes -- limitations on refunds. (1) Subject to the provisions in subsections (2) and (3), a board of county commissioners shall order a refund:  (a) on a tax, penalty, interest, or cost paid more than once or erroneously or illegally collected if an appeal pursuant to 15-1-402 was not available;   (b) on a tax paid for which a refund is allowed under 15-16-612 or 15-16-613;   (c) on a tax, penalty, or interest collected as a result of an error in the description or location of real property or improvements or for duplicate taxes paid as determined by the department of revenue;   (d) on net or gross proceeds tax, centrally assessed property tax, penalty, or interest when the department of revenue notifies the board of county commissioners of an assessment revision completed pursuant to 15-8-601;   (e) upon entry of a decision either by the district court or by the Montana tax appeal board under 15-2-306 that has not been appealed to a higher court; or   (f) on a decision that a refund is payable as a result of a taxpayer prevailing in a motor vehicle tax or fee proceeding under 15-15-201.   (2) The taxpayer shall prove that a refund is due under subsection (1)(a) or (1)(b).   (3) (a) A refund may not be granted under subsection (1)(a) or (1)(b) unless the taxpayer or a representative of the taxpayer files a written claim with the board of county commissioners within 10 years after the date when the second half of the taxes would have become delinquent if the taxes had not been paid.   (b) The refund required under subsection (1)(c) must be made for 5 tax years or for the duration of the error, whichever period is shorter.   (c) A refund may not be made under subsection (1)(c) unless the taxpayer allowed the department of revenue access to the taxpayer's property for the purposes of appraising the property.   History: En. Sec. 1, Ch. 539, L. 1993; amd. Sec. 1, Ch. 440, L. 1995; amd. Sec. 5, Ch. 85, L. 1999; amd. Sec. 1, Ch. 46, L. 2013; amd. Sec. 37, Ch. 142, L. 2021.
MT Code § 15-16-604 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-604. Judicial review of tax refund denials

  15-16-604. Judicial review of tax refund denials. (1) A taxpayer aggrieved by a final decision of the board of county commissioners under 15-16-603 is entitled to a judicial review of the decision under this section.   (2) Proceedings for review of a decision of the board of county commissioners must be instituted by filing a petition for judicial review in the district court of the county within 30 days of receipt of the board's decision. A copy of the petition must be served on the board of county commissioners within 10 days of the filing of the petition.   (3) Review of a decision of the board of county commissioners must be conducted by the district court under the standards of review set out in 2-4-704. Additional evidence may be received by the district court under the standards set out in 2-4-703.   History: En. Sec. 2, Ch. 539, L. 1993.
MT Code § 15-16-605 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-605. Payment of refunds -- exception

  15-16-605. Payment of refunds -- exception. (1) In the order to refund a tax, penalty, interest, or cost under 15-16-603, the board of county commissioners shall determine the method of payment. The board may refund the amount due the taxpayer in installments over a period not to exceed 10 years. If the refund is made in installments, the taxpayer is entitled to interest on the unpaid balance at the interest rate received on public money invested by the county as provided in Title 7, chapter 6, part 2; Title 7, chapter 6, part 27; or 17-6-204.   (2) Except as provided in subsection (3), a refund of a tax, penalty, interest, or cost under 15-16-603 must be paid by the county treasurer out of the general fund of the county. The county treasurer shall transfer money from other funds of the county and of the state, school district, or other taxing jurisdictions that are proratably responsible for the refunds as may be necessary to reimburse the county general fund for the refund.   (3) If the board of county commissioners revises an assessment of property taxes that would result in a refund of $5 or less, then a refund is not owed to the taxpayer.   History: En. Sec. 3, Ch. 539, L. 1993; amd. Sec. 4, Ch. 448, L. 1999.
MT Code § 15-16-606 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-606. through 15-16-610 reserved

  15-16-606 through 15-16-610 reserved.