reglab/housing_qa huggingface dataset:
MT Code § 15-17-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 1. Attachment of Tax Lien|15-17-131. Common undivided ownership interest -- separate assessment -- property tax payments

  15-17-131. Common undivided ownership interest -- separate assessment -- property tax payments. (1) Except as provided in subsection (2), payment of all property taxes on a parcel by any co-owner is considered payment by all owners, whether or not the property is assessed and taxed separately to co-owners or to a single owner. Any payment by a co-owner in excess of the amount assessed to the co-owner must be the total amount due on the parcel or a partial payment amounting to a year of deficiency, as provided in 15-16-102(5)(a). The nonpayment of taxes by a co-owner who is separately assessed and taxed subjects only the interest of the nonpaying co-owner to attachment of a tax lien.   (2) (a) A co-owner may receive a tax lien on property in which the co-owner has an undivided interest if:   (i) the co-owner pays the proportional amount of taxes on that co-owner's interest and on another co-owner's interest;   (ii) the paying co-owner has notified the nonpaying co-owner of the property tax payments and annually demands reimbursement in writing by certified mail, return receipt requested, addressed to the nonpaying co-owner's last-known mailing address; and   (iii) the paying co-owner has paid the property taxes for 3 consecutive years without reimbursement.   (b) Upon proof that a co-owner has complied with the provisions of this subsection (2), the paying co-owner is considered the assignee of a tax lien on the ownership interest of the nonpaying co-owner and the county treasurer shall prepare a tax lien certificate with the paying co-owner as the assignee. The tax lien certificate must conform to the provisions of 15-17-125, except the certificate need not contain the information required in 15-17-125(2)(a) and (2)(b). The treasurer shall comply with the provisions of 15-17-125(3) regarding the tax lien certificate.   (c) For the purposes of this subsection (2), if there are more than two co-owners, single and multiple paying co-owners can receive a tax lien on the undivided interests of single and multiple nonpaying co-owners.   History: En. Sec. 1, Ch. 315, L. 2003; amd. Sec. 7, Ch. 110, L. 2007; amd. Sec. 8, Ch. 67, L. 2017.
MT Code § 15-17-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-201. Repealed

  15-17-201. Repealed. Sec. 59, Ch. 587, L. 1987.   History: (1)En. Sec. 1732, 5th Div. Comp. Stat. 1887; amd. Sec. 36, p. 96, Ex. L. 1887; amd. Sec. 113, p. 111, L. 1891; amd. Sec. 3880, Pol. C. 1895; re-en. Sec. 2636, Rev. C. 1907; re-en. Sec. 2189, R.C.M. 1921; re-en. Sec. 2189, R.C.M. 1935; Sec. 84-4122, R.C.M. 1947; (2)En. Sec. 114, p. 111, L. 1891; re-en. Sec. 3881, Pol. C. 1895; re-en. Sec. 2637, Rev. C. 1907; re-en. Sec. 2190, R.C.M. 1921; re-en. Sec. 2190, R.C.M. 1935; Sec. 84-4123, R.C.M. 1947; R.C.M. 1947, 84-4122, 84-4123.
MT Code § 15-17-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-202. Repealed

  15-17-202. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part).
MT Code § 15-17-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-203. Repealed

  15-17-203. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 117, p. 111, L. 1891; re-en. Sec. 3884, Pol. C. 1895; re-en. Sec. 2640, Rev. C. 1907; re-en. Sec. 2193, R.C.M. 1921; re-en. Sec. 2193, R.C.M. 1935; R.C.M. 1947, 84-4126.
MT Code § 15-17-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-204. Repealed

  15-17-204. Repealed. Sec. 59, Ch. 587, L. 1987.   History: (1)En. Sec. 118, p. 111, L. 1891; re-en. Sec. 3885, Pol. C. 1895; re-en. Sec. 2641, Rev. C. 1907; re-en. Sec. 2194, R.C.M. 1921; Cal. Pol. C. Sec. 3776; re-en. Sec. 2194, R.C.M. 1935; Sec. 84-4127, R.C.M. 1947; (2)En. Sec. 119, p. 112, L. 1891; re-en. Sec. 3886, Pol. C. 1895; re-en. Sec. 2642, Rev. C. 1907; re-en. Sec. 2195, R.C.M. 1921; re-en. Sec. 2195, R.C.M. 1935; Sec. 84-4128, R.C.M. 1947; (3)En. Sec. 125, p. 113, L. 1891; re-en. Sec. 3892, Pol. C. 1895; re-en. Sec. 2648, Rev. C. 1907; re-en. Sec. 2204, R.C.M. 1921; re-en. Sec. 2204, R.C.M. 1935; Sec. 84-4135, R.C.M. 1947; R.C.M. 1947, 84-4127, 84-4128, 84-4135.
MT Code § 15-17-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-205. Repealed

  15-17-205. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 120, p. 112, L. 1891; re-en. Sec. 3887, Pol. C. 1895; re-en. Sec. 2643, Rev. C. 1907; re-en. Sec. 2196, R.C.M. 1921; re-en. Sec. 2196, R.C.M. 1935; amd. Sec. 1, Ch. 191, L. 1939; R.C.M. 1947, 84-4129.
MT Code § 15-17-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-206. Repealed

  15-17-206. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 121, p. 112, L. 1891; re-en. Sec. 3888, Pol. C. 1895; re-en. Sec. 2644, Rev. C. 1907; re-en. Sec. 2197, R.C.M. 1921; re-en. Sec. 2197. R.C.M. 1935; amd. Sec. 1, Ch. 8, L. 1967; R.C.M. 1947, 84-4130.
MT Code § 15-17-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-207. Repealed

  15-17-207. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part); amd. Sec. 5, Ch. 17, L. 1985.
MT Code § 15-17-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-208. Repealed

  15-17-208. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 115, p. 111, L. 1891; re-en. Sec. 3882, Pol. C. 1895; re-en. Sec. 2638, Rev. C. 1907; re-en. Sec. 2191, R.C.M. 1921; amd. Sec. 1, Ch. 46, L. 1923; amd. Sec. 1, Ch. 31, L. 1929; re-en. Sec. 2191, R.C.M. 1935; amd. Sec. 1, Ch. 170, L. 1947; R.C.M. 1947, 84-4124(part).
MT Code § 15-17-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-209. and 15-17-210 reserved

  15-17-209 and 15-17-210 reserved.
MT Code § 15-17-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-211. Repealed

  15-17-211. Repealed. Sec. 43, Ch. 67, L. 2017.   History: En. Sec. 5, Ch. 587, L. 1987; amd. Sec. 8, Ch. 110, L. 2007.
MT Code § 15-17-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-212. Renumbered 15-17-125

  15-17-212. Renumbered 15-17-125. Sec. 44, Ch. 67, L. 2017.
MT Code § 15-17-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-213. Repealed

  15-17-213. Repealed. Sec. 43, Ch. 67, L. 2017.   History: En. Sec. 7, Ch. 587, L. 1987; amd. Sec. 10, Ch. 110, L. 2007.
MT Code § 15-17-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 2. Tax Lien Sale (Renumbered and Repealed)|15-17-214. Repealed

  15-17-214. Repealed. Sec. 43, Ch. 67, L. 2017.   History: En. Sec. 8, Ch. 587, L. 1987; amd. Sec. 11, Ch. 110, L. 2007.
MT Code § 15-17-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-301. Repealed

  15-17-301. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 116, p. 111, L. 1891; re-en. Sec. 3883, Pol. C. 1895; re-en. Sec. 2639, Rev. C. 1907; re-en. Sec. 2192, R.C.M. 1921; re-en. Sec. 2192, R.C.M. 1935; R.C.M. 1947, 84-4125.
MT Code § 15-17-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-302. Repealed

  15-17-302. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 2, Ch. 65, L. 1933; re-en. Sec. 2008.2, R.C.M. 1935; R.C.M. 1947, 84-4140.
MT Code § 15-17-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-303. Repealed

  15-17-303. Repealed. Sec. 59, Ch. 587, L. 1987.   History: (1), (2)En. Sec. 1, Ch. 151, L. 1917; re-en. Sec. 2207, R.C.M. 1921; re-en. Sec. 2207, R.C.M. 1935; amd. Sec. 1, Ch. 101, L. 1937; amd. Sec. 1, Ch. 24, L. 1939; amd. Sec. 1, Ch. 11, L. 1947; Sec. 84-4138, R.C.M. 1947; (3)En. Sec. 2, Ch. 151, L. 1917; re-en. Sec. 2208, R.C.M. 1921; re-en. Sec. 2208, R.C.M. 1935; Sec. 84-4139, R.C.M. 1947; (4)En. Sec. 3, Ch. 65, L. 1933; re-en. Sec. 2208.3, R.C.M. 1935; Sec. 84-4141, R.C.M. 1947; R.C.M. 1947, 84-4138, 84-4139, 84-4141; amd. Sec. 10, Ch. 581, L. 1979; amd. Sec. 3, Ch. 576, L. 1981; amd. Sec. 3, Ch. 6, Sp. L. 1981.
MT Code § 15-17-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-304. Repealed

  15-17-304. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 153, p. 119, L. 1891; re-en. Sec. 3922, Pol. C. 1895; re-en. Sec. 2678, Rev. C. 1907; re-en. Sec. 2231, R.C.M. 1921; Cal. Pol. C. Sec. 3813; re-en. Sec. 2231, R.C.M. 1935; amd. Sec. 1, Ch. 54, L. 1937; R.C.M. 1947, 84-4186.
MT Code § 15-17-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-305. Repealed

  15-17-305. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 154, p. 119, L. 1891; re-en. Sec. 3923, Pol. C. 1895; re-en. Sec. 2679, Rev. C. 1907; re-en. Sec. 2232, R.C.M. 1921; Cal. Pol. C. Sec. 3814; re-en. Sec. 2232, R.C.M. 1935; R.C.M. 1947, 84-4187; amd. Sec. 9, Ch. 79, L. 1983.
MT Code § 15-17-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-306. through 15-17-310 reserved

  15-17-306 through 15-17-310 reserved.
MT Code § 15-17-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-311. Repealed

  15-17-311. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 148, p. 118, L. 1891; re-en. Sec. 3916, Pol. C. 1895; re-en. Sec. 2672, Rev. C. 1907; re-en. Sec. 2225, R.C.M. 1921; Cal. Pol. C. Sec. 3807; re-en. Sec. 2225, R.C.M. 1935; R.C.M. 1947, 84-4180.
MT Code § 15-17-312 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-312. Repealed

  15-17-312. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1, Ch. 131, L. 1927; re-en. Sec. 2197.1, R.C.M. 1935; R.C.M. 1947, 84-4131; amd. Sec. 2, Ch. 458, L. 1985.
MT Code § 15-17-313 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-313. through 15-17-315 reserved

  15-17-313 through 15-17-315 reserved.
MT Code § 15-17-316 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-316. Definitions

  15-17-316. Definitions. Unless the context indicates otherwise, as used in 15-17-316 through 15-17-320, the following definitions apply:   (1) "Improvement fund" means, with respect to any special assessments, the fund of the municipality into which collections of the special assessments have been pledged or appropriated.   (2) "Municipality" means, with respect to special assessments levied under Title 7, chapter 12, parts 41 through 46, the city or town that levied such assessments.   History: En. Sec. 8, Ch. 617, L. 1987.
MT Code § 15-17-317 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-317. Municipality as assignee

  15-17-317. Municipality as assignee. (1) At the request of a municipality and if the tax lien has not been assigned pursuant to 15-17-323, the county treasurer shall assign the tax lien on a property with delinquent special assessments to the municipality upon payment of costs and delinquent taxes, excluding delinquent assessments. The municipality is not required to pay penalties or interest.   (2) The county treasurer:   (a) shall deliver to the treasurer of the municipality a copy of the tax lien certificate, which must be filed by the treasurer of the municipality;   (b) may not charge a fee for an assignment certificate when a tax lien is assigned to a municipality; and   (c) shall make an entry "sold to the municipality" on the property tax record and be credited with the delinquent taxes.   (3) Property sold to the municipality must be held in trust by the municipality for the improvement fund into which the delinquent special assessments are payable.   History: En. Sec. 9, Ch. 617, L. 1987; amd. Sec. 8, Ch. 83, L. 1989; amd. Sec. 91, Ch. 27, Sp. L. November 1993; amd. Sec. 12, Ch. 110, L. 2007; amd. Sec. 10, Ch. 67, L. 2017.
MT Code § 15-17-318 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-318. Assignment of municipality's interest

  15-17-318. Assignment of municipality's interest. (1) At any time after a parcel of land has been acquired by a municipality, as provided in 15-17-317, and has not been redeemed, the treasurer of the municipality shall assign all the rights of the municipality in the property to any person who pays:   (a) the purchase price paid by the municipality;   (b) the delinquent assessments;   (c) interest on the purchase price and delinquent assessments at the rate of 5/6 of 1% a month; and   (d) penalties and costs as provided by law.   (2) The treasurer of the municipality shall execute to the person an assignment certificate, which must be in the form provided in 15-17-323 for the assignment of the interests of the county. If the assignment certificate becomes lost or accidentally destroyed by the assignee, the treasurer of the municipality shall issue a duplicate assignment certificate to the assignee after the assignee delivers to the treasurer evidence satisfactory to the treasurer, including an affidavit of the assignee, that the assignment certificate has been lost or destroyed.   (3) An assignment by a municipality under this section discharges the trust created under 15-17-317. The municipality may also discharge the trust created under 15-17-317 by paying into the improvement fund the amount of the delinquent assessments and interest accrued on the assessments.   History: En. Sec. 10, Ch. 617, L. 1987; amd. Sec. 9, Ch. 83, L. 1989; amd. Sec. 155, Ch. 56, L. 2009; amd. Sec. 11, Ch. 67, L. 2017.
MT Code § 15-17-319 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-319. Sale or lease and disposition of proceeds from lands acquired by municipality

  15-17-319. Sale or lease and disposition of proceeds from lands acquired by municipality. A municipality may sell, donate, or lease property it acquires under 15-17-317 in the same manner as a county may sell, donate, or lease tax-deed property under Title 7, chapter 8, part 23. All money received by the municipality from the sale or lease of the land, after payment of the cost of sale, not to exceed $25, must be paid into the improvement fund to the extent of the delinquent assessments, interest, and penalties. The surplus, if any, must be paid into any revolving fund that secures payment of special assessments or, if there are none, to the general fund of the municipality.   History: En. Sec. 11, Ch. 617, L. 1987; amd. Sec. 2, Ch. 369, L. 1993.
MT Code § 15-17-320 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-320. Taxes and subsequent installments of special assessments on land acquired by a municipality

  15-17-320. Taxes and subsequent installments of special assessments on land acquired by a municipality. For property that is acquired by a municipality as provided in 15-17-317, subsequent installments of the special assessment or assessments, if any, and other special assessments not then delinquent must be levied, and taxes for the following years must be assessed in the same manner as if the property had not been so acquired. If the special assessments or installments thereof or taxes are not paid when due, the property is again subject to the attachment of a tax lien in the manner provided by law and the levies of special assessments, assessments of taxes, and the attachment of a tax lien for delinquent special assessments and taxes must continue until the time when the property has been redeemed.   History: En. Sec. 12, Ch. 617, L. 1987; amd. Sec. 12, Ch. 67, L. 2017.
MT Code § 15-17-321 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-321. Repealed

  15-17-321. Repealed. Sec. 43, Ch. 67, L. 2017.   History: En. Sec. 9, Ch. 587, L. 1987; amd. Sec. 13, Ch. 110, L. 2007.
MT Code § 15-17-322 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-322. Disposition of money from tax lien sale

  15-17-322. Disposition of money from tax lien sale. All money received from purchasers for delinquent taxes, penalties, interest, and costs must be deposited in the county treasury. The money received, other than costs, must be credited to the various funds to which the taxes would have originally been distributed and in the same proportion as the taxes would have originally been distributed. Any money received for costs or any money remaining after crediting the separate funds must be deposited to the credit of the county general fund.   History: En. Sec. 10, Ch. 587, L. 1987.
MT Code § 15-17-324 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-324. Assessment of property with tax lien attached

  15-17-324. Assessment of property with tax lien attached. (1) The assessment of property on which the county has attached a tax lien or for which the county is the possessor of the tax lien continues in the same manner as other property is assessed.   (2) If any assessed taxes are not paid when due, they are delinquent.   History: En. Sec. 12, Ch. 587, L. 1987; amd. Sec. 15, Ch. 110, L. 2007; amd. Sec. 14, Ch. 67, L. 2017.
MT Code § 15-17-325 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-325. Sale not voided by misnomer of ownership

  15-17-325. Sale not voided by misnomer of ownership. When a tax lien assignment is taken, as provided in 15-17-323, or when the county is the possessor of the tax lien and the taxes were properly assessed on the property of a particular person, no misnomer of ownership or other mistake relating to ownership affects the tax lien or renders it void or voidable.   History: En. Sec. 13, Ch. 587, L. 1987; amd. Sec. 16, Ch. 110, L. 2007; amd. Sec. 15, Ch. 67, L. 2017.
MT Code § 15-17-326 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 3. Procedure After Attachment of Tax Lien|15-17-326. Voided tax lien -- refund -- limitation on action for royalty interest

  15-17-326. Voided tax lien -- refund -- limitation on action for royalty interest. (1) If a tax lien attached under the provisions of this chapter is declared void by a court for irregularity in the assessment, levy, or assignment or if a tax lien is assigned in error, the money paid by the assignee must be refunded, with interest at the rate payable upon delinquencies, as provided in 15-16-102, from the date of the payment, to the assignee, together with any penalty paid by the assignee.   (2) Following the payment of a refund as provided in subsection (1), the county is the possessor of the tax lien upon the property for the legal taxes on the property accruing from the date of delinquency, plus penalties and interest as provided in 15-16-102. Any money refunded that was received, as provided in 15-17-323, and distributed by the treasurer to the state or a city, town, or district must be charged to the state, city, town, or district, respectively, by the treasurer and deducted from the next money due the state, city, town, or district on account of taxes paid or collected. An assignment made by a city or town that by resolution or ordinance collects its own taxes instead of having the taxes collected by the county treasurer must be reimbursed in similar manner and in similar circumstances out of the city or town treasury upon order of the mayor or, when applicable, the city manager or presiding officer of the city commission. The city or town clerk or city or town treasurer, as appropriate, shall make proper charges and deductions against the respective funds of the city or town upon the next collection of taxes by the city or town.   (3) The assignee has a lien upon the property for the amount of taxes, penalties, interest, and costs paid, with the interest to be at the rate specified for delinquencies in 15-16-102. If the assignee is in possession of the property and resides on the property, the assignee may not be ejected from the property until the assignee's lien has been liquidated.   (4) All affirmative defenses at law or equity, including but not limited to estoppel, laches, and adverse possession, may apply in a suit brought to challenge the title to a royalty interest in land claimed to have been acquired by a county by tax deed.   (5) An action against a county to recover a royalty interest in land acquired by the county by tax deed must be brought within the period prescribed in 27-2-210.   History: En. Sec. 14, Ch. 587, L. 1987; amd. Sec. 17, Ch. 110, L. 2007; amd. Sec. 16, Ch. 67, L. 2017.
MT Code § 15-17-901 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 17. Tax Liens|Part 9. Sale of Personal Property|15-17-901. Repealed

  15-17-901. Repealed. Sec. 59, Ch. 587, L. 1987.   History: (1)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; Sec. 84-4202, R.C.M. 1947; (2)En. Sec. 3942, Pol. C. 1895; re-en. Sec. 2685, Rev. C. 1907; re-en. Sec. 2240, R.C.M. 1921; Cal. Pol. C. Sec. 3822; re-en. Sec. 2240, R.C.M. 1935; Sec. 84-4203, R.C.M. 1947; (3)En. Sec. 135, p. 116, L. 1891; re-en. Sec. 3902, Pol. C. 1895; re-en. Sec. 2658, Rev. C. 1907; re-en. Sec. 2241, R.C.M. 1921; re-en. Sec. 2241, R.C.M. 1935; Sec. 84-4204, R.C.M. 1947; (4)En. Sec. 137, p. 116, L. 1891; re-en. Sec. 3904, Pol. C. 1895; re-en. Sec. 2660, Rev. C. 1907; re-en. Sec. 2243, R.C.M. 1921; re-en. Sec. 2243, R.C.M. 1935; Sec. 84-4205, R.C.M. 1947; (5)En. Sec. 138, p. 116, L. 1891; re-en. Sec. 3905, Pol. C. 1895; re-en. Sec. 2661, Rev. C. 1907; re-en. Sec. 2244, R.C.M. 1921; re-en. Sec. 2244, R.C.M. 1935; Sec. 84-4206, R.C.M. 1947; R.C.M. 1947, 84-4202(3), 84-4203, 84-4204, 84-4205, 84-4206.