reglab/housing_qa huggingface dataset:
MT Code § 15-16-611 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-611. Reduction of property tax for property destroyed by natural disaster -- proration of taxes on replaced property

  15-16-611. Reduction of property tax for property destroyed by natural disaster -- proration of taxes on replaced property. (1) The department shall, upon showing by a taxpayer that some or all of the improvements on the taxpayer's real property, that a trailer or mobile home, or that personal property taxed under Title 15, chapter 6, part 1, has been destroyed to such an extent that the improvements or personal property has been rendered unsuitable for its previous use by natural disaster, adjust the taxable value on the property, accounting for the destruction.   (2) The county treasurer shall adjust the tax due and payable for the current year on the property under 15-16-102 or on personal property under 15-16-119 or 15-24-202 as provided in subsection (3) of this section.   (3) To determine the amount of tax due for destroyed property, the county treasurer shall:   (a) 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 existed before destruction bears to 365; and   (b) multiply the amount of tax levied and assessed on the adjusted taxable value of the property for the remainder of the year by the ratio that the number of days remaining in the year after the destruction of the property bears to 365.   (4) This section does not apply to delinquent taxes owed on the destroyed property for a year prior to the year in which the property was destroyed.   (5) A taxpayer receiving a reduction in taxes on personal property under this section shall notify the department if the taxpayer replaces the destroyed personal property in the same tax year that the personal property was destroyed. The tax on the personal property replacing the destroyed personal property must be prorated according to the ratio that the number of days remaining in the year after the property was replaced bears to 365. A taxpayer who fails to notify the department within 30 days from the date of the replacement of the personal property is subject to the penalty prescribed in 15-1-303.   (6) For the purposes of this section, "natural disaster" includes but is not limited to fire, flood, earthquake, or wind. A fire is considered a natural disaster regardless of the origin of the fire. However, if the taxpayer is convicted of arson for burning the property, property taxes may not be adjusted. If the taxes had already been adjusted prior to the conviction, the original amount must be collected.   History: En. Sec. 1, Ch. 541, L. 1979; amd. Sec. 1, Ch. 263, L. 1981; amd. Sec. 1, Ch. 317, L. 1985; amd. Sec. 1, Ch. 717, L. 1991; amd. Sec. 13, Ch. 773, L. 1991; amd. Sec. 89, Ch. 27, Sp. L. November 1993.
MT Code § 15-16-612 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-612. Refund of tax paid

  15-16-612. Refund of tax paid. (1) If the property is destroyed after the property taxes have been paid for the current year, the taxpayer is entitled to a refund of the amount of tax paid in excess of the adjusted amount required by 15-16-611.   (2) A refund must be made as provided for in 15-16-603 through 15-16-605.   History: En. Sec. 2, Ch. 541, L. 1979; amd. Sec. 5, Ch. 539, L. 1993.
MT Code § 15-16-613 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 6. Refunds|15-16-613. Refund of certain taxes paid on migratory property

  15-16-613. Refund of certain taxes paid on migratory property. (1) Subject to the provisions of 15-16-603 through 15-16-605 and upon proof that a property tax was paid in another state on the same property, a taxpayer whose property is assessed under 15-24-303 for a period longer than the actual number of months that the property is located in the state is entitled to a refund, as provided in this section.   (2) To obtain a refund, a taxpayer shall file an application for refund with the board of county commissioners in the county where the property was originally taxed. If a taxpayer receives an order by the board of county commissioners pursuant to 15-16-603, the county shall make the refund within the first quarter of the following fiscal year. The application must be made on a form provided by the department and may require information as prescribed by rule of the department.   (3) The amount of the refund is the difference between the amount of tax paid under 15-24-303 and the tax owed based upon the number of months the property was located in the state for the year. The refund may not exceed the amount of the tax paid.   (4) For the purposes of this section, "month" means any part of a calendar month.   History: En. Sec. 1, Ch. 601, L. 1987; amd. Sec. 1, Ch. 778, L. 1991; amd. Sec. 6, Ch. 539, L. 1993; amd. Sec. 1, Ch. 587, L. 1993; amd. Sec. 1, Ch. 59, L. 2001.
MT Code § 15-16-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 7. Cancellations|15-16-701. List of delinquent personal property taxes and real property taxes

  15-16-701. List of delinquent personal property taxes and real property taxes. (1) (a) The county treasurer shall prepare and submit to the board of county commissioners of the county, on or before the first Monday in June of each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:   (i) the name and address of the delinquent taxpayer;   (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and   (iii) the date the taxes became delinquent.   (b) The list prepared under subsection (1)(a) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.   (2) (a) At the time the list is prepared as provided in subsection (1)(a), the county treasurer may prepare and submit to the board of county commissioners of the county a list of the real property taxes that have been delinquent for 5 years or more. To be included on the list, the county treasurer must have attached a tax lien to each property as provided in chapter 17 at least 3 years before preparation of the list. If prepared, the list must show the following:   (i) the name and address of the delinquent taxpayer;   (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;   (iii) the real property identification number;   (iv) the legal description of the property;   (v) the date the taxes became delinquent; and   (vi) the date the county treasurer attached a tax lien to the property.   (b) The list prepared under subsection (2)(a) may not include real property taxes that remain uncollected because of bankruptcy or litigation.   (3) The board of county commissioners may enter an order that permanently and prospectively cancels real property taxes on parcels identified by the county treasurer or the board as being solely used for road purposes and that otherwise meet the requirements of this section.   History: En. Sec. 1, Ch. 44, L. 1949; R.C.M. 1947, 84-4215; amd. Sec. 46, Ch. 587, L. 1987; amd. Sec. 1, Ch. 521, L. 1993; amd. Sec. 1, Ch. 316, L. 2007; amd. Sec. 3, Ch. 67, L. 2017.
MT Code § 15-16-702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 7. Cancellations|15-16-702. Cancellation of taxes and obligations -- filing of lists

  15-16-702. Cancellation of taxes and obligations -- filing of lists. (1) Within 30 days of receiving any list prepared under 15-16-701, the board of county commissioners shall examine the list and make any necessary corrections. After examining the list, the board shall make its order canceling all personal property taxes and contractual obligations contained in the list or lists, as corrected, that are required by this part to be canceled and, subject to subsection (2), canceling real property taxes.   (2) The board may cancel any or all delinquent real property taxes contained in the list prepared under 15-16-701 as corrected under subsection (1) of this section. If the board cancels any real property taxes under this subsection, the cancellation must be included in the order provided for in subsection (1).   (3) The order made under subsection (1) must be included in the board's minutes. The order and minutes may include only a reference for the proper identification of any list included in the order. When the order is made, the original or a copy of the list or lists, as corrected, must be filed with the records of the board. One legible copy of any list included in the order must be filed with the county clerk and recorder as a public record, and one legible copy of any list included in the order must be filed with the county treasurer as a permanent record of the treasurer's office.   History: En. Sec. 2, Ch. 44, L. 1949; amd. Sec. 11, Ch. 126, L. 1977; R.C.M. 1947, 84-4216; amd. Sec. 47, Ch. 587, L. 1987; amd. Sec. 2, Ch. 316, L. 2007.
MT Code § 15-16-703 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 7. Cancellations|15-16-703. Adjustment of accounts after cancellation

  15-16-703. Adjustment of accounts after cancellation. Upon notification of the order for cancellation, the county clerk and recorder and county treasurer shall adjust their taxes-receivable accounts to conform to the order of cancellation.   History: En. Sec. 3, Ch. 44, L. 1949; R.C.M. 1947, 84-4217; amd. Sec. 48, Ch. 587, L. 1987.
MT Code § 15-16-704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 7. Cancellations|15-16-704. Certain unpaid taxes uncollectible -- stricken from records

  15-16-704. Certain unpaid taxes uncollectible -- stricken from records. All unpaid taxes constituting a lien on real property in the state, levied and assessed against real property which have remained delinquent more than 10 years prior to July 1, 1976, whether the levy be by general or special assessment or by the state or any county, city, or political subdivision of the state, are hereby declared to be uncollectible and stricken from the respective tax records.   History: En. 84-4175.1 by Sec. 1, Ch. 286, L. 1975; R.C.M. 1947, 84-4175.1; amd. Sec. 49, Ch. 587, L. 1987.
MT Code § 15-16-801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 8. Suspensions|15-16-801. Payment of suspended delinquent property taxes

  15-16-801. Payment of suspended delinquent property taxes. If collection of delinquent coal gross proceeds or property taxes has been suspended in accordance with 15-23-708 or Title 15, chapter 24, part 17, but the coal gross proceeds taxpayer or purchaser of the commercial property fails to comply with any of the provisions of the resolution granting suspension under 15-23-708 or Title 15, chapter 24, part 17, the governing body that adopted the resolution may revoke the suspension. Upon revocation, the tax lien for the delinquent taxes, penalties, and interest is reinstated. Penalties and interest are to be calculated from the date of delinquency as if there had been no suspension of collection of the delinquent taxes.  History: En. Sec. 12, Ch. 631, L. 1989; amd. Sec. 17, Ch. 145, L. 2021.
MT Code § 15-16-802 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 8. Suspensions|15-16-802. Repealed

  15-16-802. Repealed. Sec. 315, Ch. 42, L. 1997.   History: En. Sec. 1, Ch. 699, L. 1989.
MT Code § 15-16-803 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 16. Collection of Property Taxes|Part 8. Suspensions|15-16-803. Repealed

  15-16-803. Repealed. Sec. 315, Ch. 42, L. 1997.   History: En. Sec. 2, Ch. 699, L. 1989.
MT Code § 15-17-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-101. Repealed

  15-17-101. Repealed. Sec. 59, Ch. 587, L. 1987.   History: (1)En. Sec. 107, p. 110, L. 1891; amd. Sec. 3873, Pol. C. 1895; amd. Sec. 1, p. 142, L. 1901; re-en. Sec. 2629, Rev. C. 1907; re-en. Sec. 2182, R.C.M. 1921; Cal. Pol. C. Sec. 3764; amd. Sec. 8, Ch. 96, L. 1923; re-en. Sec. 2182, R.C.M. 1935; amd. Sec. 1, Ch. 26, L. 1939; Sec. 84-4117, R.C.M. 1947; (2)En. Sec. 109, p. 110, L. 1891; re-en. Sec. 3875, Pol. C. 1895; re-en. Sec. 2631, Rev. C. 1907; re-en. Sec. 2184, R.C.M. 1921; Cal. Pol. C. Sec. 3766; re-en. Sec. 2184, R.C.M. 1935; Sec. 84-4118, R.C.M. 1947; (3)En. Sec. 110, p. 110, L. 1891; re-en. Sec. 3876, Pol. C. 1895; re-en. Sec. 2632, Rev. C. 1907; re-en. Sec. 2185, R.C.M. 1921; Cal. Pol. C. Sec. 3768; re-en. Sec. 2185, R.C.M. 1935; Sec. 84-4119, R.C.M. 1947; (4)En. Sec. 111, p. 110, L. 1891; re-en. Sec. 3877, Pol. C. 1895; re-en. Sec. 2633, Rev. C. 1907; re-en. Sec. 2186, R.C.M. 1921; Cal. Pol. C. Sec. 3768; re-en. Sec. 2186, R.C.M. 1935; Sec. 84-4120, R.C.M. 1947; R.C.M. 1947, 84-4117, 84-4118, 84-4119, 84-4120; amd. Sec. 1, Ch. 122, L. 1985.
MT Code § 15-17-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-102. Repealed

  15-17-102. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 112, p. 110, L. 1891; re-en. Sec. 3878, Pol. C. 1895; re-en. Sec. 2634, Rev. C. 1907; re-en. Sec. 2187, R.C.M. 1921; Cal. Pol. C. Sec. 3769; re-en. Sec. 2187, R.C.M. 1935; R.C.M. 1947, 84-4121.
MT Code § 15-17-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-103. through 15-17-110 reserved

  15-17-103 through 15-17-110 reserved.
MT Code § 15-17-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-111. Repealed

  15-17-111. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 147, p. 118, L. 1891; re-en. Sec. 3915, Pol. C. 1895; re-en. Sec. 2671, Rev. C. 1907; re-en. Sec. 2224, R.C.M. 1921; Cal. Pol. C. Sec. 3806; re-en. Sec. 2224, R.C.M. 1935; R.C.M. 1947, 84-4179.
MT Code § 15-17-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-112. Repealed

  15-17-112. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 151, p. 118, L. 1891; re-en. Sec. 3920, Pol. C. 1895; re-en. Sec. 2676, Rev. C. 1907; re-en. Sec. 2229, R.C.M. 1921; re-en. Sec. 2229, R.C.M. 1935; R.C.M. 1947, 84-4184.
MT Code § 15-17-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-113. Repealed

  15-17-113. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 152, p. 119, L. 1891; re-en. Sec. 3921, Pol. C. 1895; re-en. Sec. 2677, Rev. C. 1907; re-en. Sec. 2230, R.C.M. 1921; re-en. Sec. 2230, R.C.M. 1935; R.C.M. 1947, 84-4185; amd. Sec. 4, Ch. 17, L. 1985.
MT Code § 15-17-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-114. through 15-17-120 reserved

  15-17-114 through 15-17-120 reserved.
MT Code § 15-17-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-122. Notice of pending attachment of tax lien

  15-17-122. Notice of pending attachment of tax lien. (1) The county treasurer shall publish or post a notice of a pending attachment of a tax lien. The notice must include:  (a) the specific date on which the county will attach a property tax lien to property on which the taxes are delinquent; and   (b) a statement that the delinquent taxes, including penalties, interest, and costs, are a lien upon the property and that unless the delinquent taxes, penalties, interest, and costs are paid prior to the specified date, a tax lien will be attached and may be assigned to a third party.   (2) The notice required in subsection (1) must also include a statement that a list of each property on which the taxes are delinquent is on file in the office of the county treasurer and open to inspection. The list must include:   (a) the name and address of the person to whom the delinquent taxes are assessed;   (b) the amounts of the delinquent taxes, all accrued penalties, interest, and other costs; and   (c) a statement that penalties, interest, and costs will be added to delinquent taxes.   (3) The notice must be given as provided in 7-1-2121. The notice must be first published or posted on or before the last Monday in June.   (4) The provisions of this section do not apply to property for which delinquent property taxes have been suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17.   History: En. Sec. 2, Ch. 587, L. 1987; amd. Sec. 9, Ch. 631, L. 1989; amd. Sec. 5, Ch. 110, L. 2007; amd. Sec. 5, Ch. 67, L. 2017; amd. Sec. 12, Ch. 372, L. 2017; amd. Sec. 18, Ch. 145, L. 2021.
MT Code § 15-17-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-123. Copy of notice to be filed with county clerk -- affidavit

  15-17-123. Copy of notice to be filed with county clerk -- affidavit. (1) Following publication or posting of the notice required in 15-17-122, the county treasurer shall file a copy of the notice with the county clerk. The copy must be accompanied by an affidavit signed by the county treasurer stating:   (a) the name of the newspaper and its address of publication; and   (b) the dates the notice was published.   (2) If no qualified newspaper is published in the county or an adjacent county, the affidavit must list the locations and date of the posting required by 15-17-122.   (3) The affidavit filed under subsection (1) or (2) is prima facie evidence of all the facts stated therein.   History: En. Sec. 3, Ch. 587, L. 1987; amd. Sec. 6, Ch. 67, L. 2017.
MT Code § 15-17-124 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-124. Irregular assessment

  15-17-124. Irregular assessment. If the county treasurer discovers, prior to attachment of the tax lien, that property on which the taxes are delinquent has been irregularly assessed, the county treasurer may not attach a tax lien. The taxes on the property must be listed on the property tax record as uncollected for the year in which they were due, and they must be assessed and collected during the succeeding year as taxes are regularly assessed and collected.   History: En. Sec. 4, Ch. 587, L. 1987; amd. Sec. 90, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 110, L. 2007; amd. Sec. 7, Ch. 67, L. 2017.
MT Code § 15-17-125 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-125. Attachment of tax lien and preparation of tax lien certificate

  15-17-125. Attachment of tax lien and preparation of tax lien certificate. (1) (a) The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given as provided in 15-17-122 and subsection (4) of this section. Upon attachment of a tax lien, the county is the possessor of the tax lien unless the tax lien is assigned pursuant to 15-17-323.   (b) The county treasurer may not attach a tax lien to a property on which taxes are delinquent but for which proper notice was not given.   (2) After attaching a tax lien, the county treasurer shall prepare a tax lien certificate that must contain:   (a) the date on which the property taxes became delinquent;   (b) the date on which a property tax lien was attached to the property;   (c) the name and address of record of the person to whom the taxes were assessed;   (d) a description of the property on which the taxes were assessed;   (e) a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;   (f) a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;   (g) a statement specifying the date on which the county or an assignee will be entitled to a tax deed; and   (h) an identification number corresponding to the tax lien certificate.   (3) The tax lien certificate must be signed by the county treasurer. A copy of the tax lien certificate must be filed by the treasurer in the office of the county clerk. A copy of the tax lien certificate must also be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on property tax liens.   (4) Prior to attaching a tax lien to the property, the county treasurer shall send notice of the pending attachment of a tax lien to the person to whom the property was assessed. The notice must include the information listed in subsection (2), state that the tax lien may be assigned to a third party, and provide notice of the availability of all the property tax assistance programs available to property taxpayers, including the property tax assistance programs under Title 15, chapter 6, part 3, and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341. The notice must have been mailed at least 2 weeks prior to the date on which the county treasurer attaches the tax lien.   (5) The county treasurer shall file the tax lien certificate with the county clerk and recorder.   History: En. Sec. 6, Ch. 587, L. 1987; amd. Sec. 2, Ch. 472, L. 2001; amd. Sec. 9, Ch. 110, L. 2007; amd. Sec. 2, Ch. 323, L. 2009; amd. Sec. 9, Ch. 67, L. 2017; Sec. 15-17-212, MCA 2015; redes. 15-17-125 by Sec. 44, Ch. 67, L. 2017.
MT Code § 15-17-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-126. through 15-17-130 reserved

  15-17-126 through 15-17-130 reserved.