reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 43. Claims Against Municipalities › 7-6-4304. Issuance of duplicate warrants and checks

7-6-4304. Issuance of duplicate warrants and checks.
(1) A duplicate warrant or check may be issued by the appropriate municipal officer whenever an instrument drawn by the officer upon the municipality is lost or destroyed. The duplicate warrant or check must be in the same form as the original except that it must have plainly printed across its face the word "duplicate". Except as provided in subsection (2), a duplicate warrant or check may not be issued or delivered unless the person entitled to receive it deposits with the issuing municipal officer a bond in double the amount for which the duplicate warrant or check is issued, conditioned to hold the municipality and its officers harmless on account of the issuance of the duplicate warrant or check.
(2) A bond of indemnity is not required when:
(a) the payee is the U.S. government, a state of the United States, an agency, instrumentality, or officer of the U.S. government or of a state, county, city, city and county, town, district, or other political subdivision of a state, or an officer of an enumerated entity;
(b) the owner or custodian is the state of Montana or an agency or officer of the state;
(c) the owner or custodian is a bank, savings and loan association, admitted insurer, or trust company whose financial condition is regulated by the U.S. government or by the state of Montana;
(d) the amount of the lost or destroyed warrant or check is less than $100;
(e) it can be established that a crime has been committed, and as a result of the crime, the warrant or check was stolen or destroyed;
(f) it can be established that the warrant or check was mailed to an incorrect payee; or
(g) the payee is a vendor or contractor doing business with the municipality.
(3) Whenever the owner or custodian applies under the provisions of subsection (2)(e), (2)(f), or (2)(g), a stop-payment order must be placed on the original warrant or check by the municipality.
(4) Whenever the owner or custodian applies under the provisions of subsection (2)(c), (2)(d), (2)(e), (2)(f), or (2)(g), the application must include an agreement to indemnify and hold harmless the municipality or its officers and employees from any loss resulting from the issuance of a duplicate warrant or check. Any loss incurred in connection with the issuance of a duplicate warrant or check must be charged against the account from which the payment was derived.
History: En. Sec. 1, Ch. 167, L. 1987; amd. Sec. 6, Ch. 83, L. 1989; amd. Sec. 494, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 43. Claims Against Municipalities › 7-6-4311. Liability for false claims

7-6-4311. Liability for false claims.
(1) A person who knowingly presents or causes to be presented a false, fictitious, or fraudulent claim for allowance or payment to any city or town or its contractors forfeits the claim, including any portion that may be legitimate, and in addition is subject to a penalty of not to exceed $2,000 plus double the damages sustained by the city or town as a result of the false claim, including all legal costs.
(2) The forfeiture and the penalty may be claimed in the same suit.
History: En. Sec. 1, Ch. 366, L. 1989.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4401. General taxing power of municipalities

7-6-4401. General taxing power of municipalities.
Subject to 15-10-420, the city or town council may levy and collect taxes for general and special public or governmental purposes on all property within the city or town subject to taxation under the laws of the state.
History: En. Subd. 2, Sec. 5039, R.C.M. 1921; amd. Sec. 1, Ch. 115, L. 1925; amd. Sec. 1, Ch. 20, L. 1927; re-en. Sec. 5039.1, R.C.M. 1935; R.C.M. 1947, 11-902; amd. Sec. 23, Ch. 584, L. 1999; amd. Sec. 8, Ch. 453, L. 2005.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4402. Tax-related duties of city treasurer

7-6-4402. Tax-related duties of city treasurer.
It is the duty of the city treasurer to perform such duties in the collection of taxes, license fees, or assessments as are prescribed by law or ordinance.
History: En. Sec. 4788, Pol. C. 1895; re-en. Sec. 3257, Rev. C. 1907; amd. Sec. 2, Ch. 88, L. 1913; re-en. Sec. 5034, R.C.M. 1921; Cal. Pol. C. Sec. 4392; amd. Sec. 3, Ch. 146, L. 1974; R.C.M. 1947, 11-807(part); amd. Sec. 35, Ch. 252, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4403. Tax-related duties of city clerk

7-6-4403. Tax-related duties of city clerk.
It is the duty of the clerk to perform such duties in and about the assessment, levy, and collection of taxes and assessments as may be prescribed by law or ordinance.
History: En. Sec. 4784, Pol. C. 1895; re-en. Sec. 3253, Rev. C. 1907; re-en. Sec. 5033, R.C.M. 1921; Cal. Pol. C. Sec. 4393; re-en. Sec. 5033, R.C.M. 1935; R.C.M. 1947, 11-805(part).
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4404. Tax-related duties of town clerk

7-6-4404. Tax-related duties of town clerk.
It is the duty of the town clerk to perform such duties in the collection of taxes, license fees, or assessments as are prescribed by law or ordinance.
History: En. 11-805.1 by Sec. 4, Ch. 146, L. 1974; R.C.M. 1947, 11-805.1(part); amd. Sec. 36, Ch. 252, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4405. Repealed

7-6-4405. Repealed.
Sec. 171, Ch. 584, L. 1999.
History: En. Sec. 415, 5th Div. Comp. Stat. 1887; amd. Sec. 16, p. 185, L. 1889; amd. Sec. 4814, Pol. C. 1895; re-en. Sec. 3342, Rev. C. 1907; amd. Sec. 1, Ch. 103, L. 1911; amd. Sec. 1, Ch. 27, L. 1917; re-en. Sec. 5194, R.C.M. 1921; Cal. Pol. C. Sec. 4371; amd. Sec. 1, Ch. 156, L. 1923; amd. Sec. 1, Ch. 175, L. 1925; re-en. Sec. 5194, R.C.M. 1935; amd. Sec. 1, Ch. 48, L. 1937; amd. Sec. 4, Ch. 71, L. 1945; amd. Sec. 1, Ch. 192, L. 1951; amd. Sec. 1, Ch. 230, L. 1969; amd. Sec. 56, Ch. 566, L. 1977; R.C.M. 1947, 84-4701(part).
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4406. Authority to levy special taxes and assessments

7-6-4406. Authority to levy special taxes and assessments.
Subject to 15-10-420, the council may assess and levy the special taxes or assessments provided for in this title.
History: En. Sec. 4815, Pol. C. 1895; re-en. Sec. 3343, Rev. C. 1907; re-en. Sec. 5200, R.C.M. 1921; re-en. Sec. 5200, R.C.M. 1935; R.C.M. 1947, 84-4712; amd. Sec. 24, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4407. Repealed

7-6-4407. Repealed.
Sec. 61, Ch. 278, L. 2001.
History: En. Sec. 379, 5th Div. Comp. Stat. 1887; amd. Sec. 4872, Pol. C. 1895; amd. Sec. 1, p. 224, L. 1897; re-en. Sec. 3358, Rev. C. 1907; amd. Sec. 1, Ch. 1, L. 1919; amd. Sec. 1, Ch. 9, Ex. L. 1919; amd. Sec. 1, Ch. 165, L. 1921; re-en. Sec. 5216, R.C.M. 1921; amd. Sec. 1, Ch. 49, L. 1925; re-en. Sec. 5216, R.C.M. 1935; R.C.M. 1947, 84-4729; amd. Sec. 15, Ch. 133, L. 1993; amd. Sec. 25, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4408. Repealed

7-6-4408. Repealed.
Sec. 61, Ch. 278, L. 2001.
History: En. Sec. 415, 5th Div. Comp. Stat. 1887; amd. Sec. 16, p. 185, L. 1889; amd. Sec. 4814, Pol. C. 1895; re-en. Sec. 3342, Rev. C. 1907; amd. Sec. 1, Ch. 103, L. 1911; amd. Sec. 1, Ch. 27, L. 1917; re-en. Sec. 5194, R.C.M. 1921; Cal. Pol. C. Sec. 4371; amd. Sec. 1, Ch. 156, L. 1923; amd. Sec. 1, Ch. 175, L. 1925; re-en. Sec. 5194, R.C.M. 1935; amd. Sec. 1, Ch. 48, L. 1937; amd. Sec. 4, Ch. 71, L. 1945; amd. Sec. 1, Ch. 192, L. 1951; amd. Sec. 1, Ch. 230, L. 1969; amd. Sec. 56, Ch. 566, L. 1977; R.C.M. 1947, 84-4701(part); amd. Sec. 66, Ch. 430, L. 1995.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4409. Determination of assessments

7-6-4409. Determination of assessments.
(1) The assessment made by the department of revenue for state and county purposes is the basis of taxation for cities and towns for the property situated in the city or town.
(2) It is the duty of the department, in making the property tax record, to separately and distinctly designate the real and personal property situated in cities and towns within each county in the state.
History: (1)En. Sec. 4862, Pol. C. 1895; re-en. Sec. 3348, Rev. C. 1907; re-en. Sec. 5205, R.C.M. 1921; re-en. Sec. 5205, R.C.M. 1935; amd. Sec. 92, Ch. 405, L. 1973; Sec. 84-4717, R.C.M. 1947; (2)En. Sec. 377, 5th Div. Comp. Stat. 1887; amd. Sec. 4863, Pol. C. 1895; re-en. Sec. 3349, Rev. C. 1907; re-en. Sec. 5206, R.C.M. 1921; re-en. Sec. 5206, R.C.M. 1935; amd. Sec. 93, Ch. 405, L. 1973; Sec. 84-4718, R.C.M. 1947; R.C.M. 1947, 84-4717, 84-4718; amd. Sec. 9, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4410. Property tax record to be furnished to certain municipalities

7-6-4410. Property tax record to be furnished to certain municipalities.
On or before the first Monday in August of each year, the department of revenue shall furnish a certified copy of the property tax record to all cities of the third class and towns within each county that make written request for the record on or before the first Monday in April of each year. The property tax record must pertain to property within the limits of the requesting cities and towns.
History: (1)En. Sec. 1, Ch. 69, L. 1911; re-en. Sec. 5207, R.C.M. 1921; re-en. Sec. 5207, R.C.M. 1935; amd. Sec. 94, Ch. 405, L. 1973; Sec. 84-4719, R.C.M. 1947; (2)En. Sec. 2, Ch. 69, L. 1911; re-en. Sec. 5208, R.C.M. 1921; re-en. Sec. 5208, R.C.M. 1935; amd. Sec. 95, Ch. 405, L. 1973; Sec. 84-4720, R.C.M. 1947; R.C.M. 1947, 84-4719, 84-4720; amd. Sec. 10, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 34, L. 2003.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4411. Equalization of assessments

7-6-4411. Equalization of assessments.
(1) The equalization of assessments of property made by the department of revenue applies to the assessment of property in any city or town and must be taken as the equalization thereof.
(2) The person aggrieved must first make an affidavit stating the facts, which must be filed with the clerk.
History: (1)En. Sec. 4865, Pol. C. 1895; re-en. Sec. 3351, Rev. C. 1907; re-en. Sec. 5209, R.C.M. 1921; re-en. Sec. 5209, R.C.M. 1935; amd. Sec. 96, Ch. 405, L. 1973; Sec. 84-4721, R.C.M. 1947; (2)En. Sec. 4866, Pol. C. 1895; re-en. Sec. 3352, Rev. C. 1907; re-en. Sec. 5210, R.C.M. 1921; re-en. Sec. 5210, R.C.M. 1935; R.C.M. 1947, 84-4721, 84-4722.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4412. Preparation of municipal property tax record

7-6-4412. Preparation of municipal property tax record.
(1) The county clerk, on or before the first Monday in October in each year, shall provide a copy of the property tax record to each city in the county if the city treasurer is required by an ordinance of the city to collect its taxes. The record must be a copy of the corrected property tax record of the county, as far as it refers to city property.
(2) The copy must be in a form that itemizes the different funds so that the city treasurer may extend the funds and collect the taxes.
History: (1)En. Sec. 4867, Pol. C. 1895; amd. Sec. 1, p. 223, L. 1897; re-en. Sec. 3353, Rev. C. 1907; re-en. Sec. 5211, R.C.M. 1921; re-en. Sec. 5211, R.C.M. 1935; Sec. 84-4723, R.C.M. 1947; (2)En. Sec. 4868, Pol. C. 1895; amd. Sec. 1, p. 223, L. 1897; re-en. Sec. 3354, Rev. C. 1907; re-en. Sec. 5212, R.C.M. 1921; re-en. Sec. 5212, R.C.M. 1935; Sec. 84-4724, R.C.M. 1947; (3)En. Sec. 4869, Pol. C. 1895; amd. Sec. 1, p. 224, L. 1897; re-en. Sec. 3355, Rev. C. 1907; re-en. Sec. 5213, R.C.M. 1921; re-en. Sec. 5213, R.C.M. 1935; Sec. 84-4725, R.C.M. 1947; R.C.M. 1947, 84-4723, 84-4724, 84-4725; amd. Sec. 11, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4413. Collection of taxes

7-6-4413. Collection of taxes.
(1) Except in the case of cities of the first, second, and third classes that provide by ordinance for the city treasurer to collect the taxes from the corrected property tax record, the county treasurer of each county shall collect the tax levied by all cities and towns in the respective county.
(2) The county treasurer shall collect the city or town taxes at the same time as the state and county taxes and with the same penalties and interest in case of delinquency.
History: En. Sec. 4870, Pol. C. 1895; amd. Sec. 1, Ch. 24, L. 1907; re-en. Sec. 3356, Rev. C. 1907; re-en. Sec. 5214, R.C.M. 1921; re-en. Sec. 5214, R.C.M. 1935; R.C.M. 1947, 84-4726(part); amd. Sec. 12, Ch. 27, Sp. L. November 1993; amd. Sec. 15, Ch. 291, L. 2009.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4414. Sales for delinquent taxes when county collects municipal tax

7-6-4414. Sales for delinquent taxes when county collects municipal tax.
(1) All publications of sales for delinquent taxes shall include city or town taxes. There is only one sale for each piece of property. The sale shall cover the aggregate of city or town, county, and state taxes, with the penalties, interest, and cost of advertising provided by law.
(2) All money received from sales, after a deed is given by the county treasurer as provided by law, shall be credited to the state, county, and city or town pro rata in the same proportions as provided in 15-17-322.
History: En. Sec. 4870, Pol. C. 1895; amd. Sec. 1, Ch. 24, L. 1907; re-en. Sec. 3356, Rev. C. 1907; re-en. Sec. 5214, R.C.M. 1921; re-en. Sec. 5214, R.C.M. 1935; R.C.M. 1947, 84-4726(part); amd. Sec. 37, Ch. 252, L. 1979; amd. Sec. 27, Ch. 587, L. 1987.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4421. Authorization for tax levy and collection by municipality

7-6-4421. Authorization for tax levy and collection by municipality.
(1) Subject to 15-10-420, the council has power to annually levy and collect taxes on all the property in the city or town taxable for state and county public or governmental purposes and may by ordinance provide for the levy and collection of the taxes.
(2) Until the passage of the ordinance, the levy and collection of municipal taxes are and the proceedings for those purposes must be as provided in this part.
History: (1)En. Sec. 4860, Pol. C. 1895; re-en. Sec. 3346, Rev. C. 1907; re-en. Sec. 5203, R.C.M. 1921; re-en. Sec. 5203, R.C.M. 1935; amd. Sec. 90, Ch. 405, L. 1973; Sec. 84-4715, R.C.M. 1947; (2)En. Sec. 4861, Pol. C. 1895; re-en. Sec. 3347, Rev. C. 1907; re-en. Sec. 5204, R.C.M. 1921; re-en. Sec. 5204, R.C.M. 1935; amd. Sec. 91, Ch. 405, L. 1973; Sec. 84-4716, R.C.M. 1947; R.C.M. 1947, 84-4715, 84-4716; amd. Sec. 26, Ch. 584, L. 1999; amd. Sec. 9, Ch. 453, L. 2005.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4422. Authorization for collection of delinquent taxes by municipalities

7-6-4422. Authorization for collection of delinquent taxes by municipalities.
(1) All cities in Montana which by ordinance provide for the collection of city taxes and assessments are hereby authorized and empowered to solicit payment, ask for, receive, and receipt for delinquent taxes and assessments due any such city.
(2) Upon receipt of payment for delinquent taxes and assessments by the city treasurer of such city, it shall be the duty of such city treasurer to immediately certify to the county treasurer of the county in which such city is situated:
(a) the fact of such payment with the amount thereof;
(b) a description of the property charged with such delinquent taxes or assessments so paid; and
(c) the name of the person to whom the same were assessed.
(3) Nothing in this section is intended to or shall prevent the county treasurer of the county in which such city is situated from collecting such delinquent taxes or assessments, but this section is intended as an aid to the collector of such delinquent taxes and assessments.
History: En. Sec. 1, Ch. 145, L. 1933; re-en. Sec. 5215.2, R.C.M. 1935; R.C.M. 1947, 84-4728.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4423. Sales for delinquent taxes when municipality collects municipal tax

7-6-4423. Sales for delinquent taxes when municipality collects municipal tax.
(1) (a) In a city or town that collects its own taxes or special assessments when any taxes or assessments become delinquent, a tax lien sale may not be held by the city or town unless the city treasurer or town clerk, within 10 working days after the date on which the taxes or assessments become delinquent, certifies the delinquent taxes and assessments to the county treasurer of the county in which the city or town is situated.
(b) The certificate must contain:
(i) the description of each lot or parcel of land on which any tax or assessment has become delinquent;
(ii) the name and address of the person taxed or assessed;
(iii) the date when the tax or assessment became delinquent;
(iv) the amount of the delinquent tax or assessment and the penalty to be added, if any.
(c) If any special assessment is payable in installments and any installment becomes delinquent, the amount of the delinquent installment must be included in the certificate. If the city or town council, by the adoption of an appropriate resolution, declares the total assessment remaining unpaid to be delinquent, as provided in 7-12-4182, then that total must be included in the certificate.
(2) Upon receipt of the certificate, the county treasurer shall enter the delinquent taxes and assessments in the delinquent tax list of the county, and the county treasurer in selling property for delinquent taxes shall include all city and town delinquent taxes and assessments. There may be only one sale for each piece of property. The sale must cover the aggregate of the city, town, county, and state taxes and special assessments, including penalties, interest, and costs provided by law.
History: En. Sec. 1, Ch. 148, L. 1927; re-en. Sec. 5215.1, R.C.M. 1935; R.C.M. 1947, 84-4727; amd. Sec. 12, Ch. 370, L. 1987; amd. Sec. 1, Ch. 105, L. 1995; amd. Sec. 2, Ch. 110, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4431. Authorization to exceed or impose less than maximum mill levy -- election required to exceed

7-6-4431. Authorization to exceed or impose less than maximum mill levy -- election required to exceed.
The governing body of a municipality may raise money by taxation for the support of municipal government services, facilities, or other capital projects in excess of the levy allowed by 15-10-420 under the following conditions:
(1) The governing body shall pass a resolution indicating its intent to exceed the current statutory mill levy limit on the approval of a majority of the qualified electors voting in an election under subsection (2). The resolution must include:
(a) the specific purpose for which the additional money will be used;
(b) the specific dollar amount to be raised; and
(c) the approximate number of mills required.
(2) The governing body shall submit the question of the additional mill levy to the qualified electors of the municipality at an election as provided in 15-10-425. The question may not be submitted more than once in any calendar year. If the majority of voters voting on the question is in favor of the additional levy or levies, the governing body is authorized to impose the mill levy in the amount specified in the resolution.
(3) An election is not required for a governing body to impose less than the maximum number of mills or to carry forward authorization to impose the maximum number of mills in a subsequent tax year as provided in 15-10-420(1)(b).
History: Ap. p. Sec. 1, Ch. 12, L. 1919; re-en. Sec. 5195, R.C.M. 1921; re-en. Sec. 5195, R.C.M. 1935; Sec. 84-4706, R.C.M. 1947; Ap. p. Sec. 4, Ch. 12, L. 1919; re-en. Sec. 5198, R.C.M. 1921; re-en. Sec. 5198, R.C.M. 1935; Sec. 84-4709, R.C.M. 1947; R.C.M. 1947, 84-4706, 84-4709(part); amd. Sec. 38, Ch. 252, L. 1979; amd. Sec. 1, Ch. 614, L. 1979; amd. Sec. 2, Ch. 361, L. 2001; amd. Sec. 12, Ch. 495, L. 2001; amd. Sec. 33, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4432. Repealed

7-6-4432. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 3, Ch. 12, L. 1919; re-en. Sec. 5197, R.C.M. 1921; re-en. Sec. 5197, R.C.M. 1935; R.C.M. 1947, 84-4708(part); amd. Sec. 2, Ch. 614, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4433. Repealed

7-6-4433. Repealed.
Sec. 42, Ch. 252, L. 1979; Sec. 407, Ch. 571, L. 1979; Sec. 8, Ch. 614, L. 1979.
History: En. Sec. 5, Ch. 12, L. 1919; re-en. Sec. 5199, R.C.M. 1921; re-en. Sec. 5199, R.C.M. 1935; R.C.M. 1947, 84-4710.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4434. Repealed

7-6-4434. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 2, Ch. 12, L. 1919; re-en. Sec. 5196, R.C.M. 1921; re-en. Sec. 5196, R.C.M. 1935; R.C.M. 1947, 84-4707; amd. Sec. 305, Ch. 571, L. 1979; amd. Sec. 3, Ch. 614, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4435. Repealed

7-6-4435. Repealed.
Sec. 407, Ch. 571, L. 1979.
History: En. Sec. 4, Ch. 12, L. 1919; re-en. Sec. 5198, R.C.M. 1921; re-en. Sec. 5198, R.C.M. 1935; R.C.M. 1947, 84-4709(part).
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4436. Repealed

7-6-4436. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 4, Ch. 12, L. 1919; re-en. Sec. 5198, R.C.M. 1921; re-en. Sec. 5198, R.C.M. 1935; R.C.M. 1947, 84-4709(part); amd. Sec. 306, Ch. 571, L. 1979; amd. Sec. 5, Ch. 614, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4437. Repealed

7-6-4437. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 3, Ch. 12, L. 1919; re-en. Sec. 5197, R.C.M. 1921; re-en. Sec. 5197, R.C.M. 1935; R.C.M. 1947, 84-4708(part); amd. Sec. 6, Ch. 614, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4438. Tax levy and expenditures for municipal and administrative purposes when limits on municipal indebtedness exceeded

7-6-4438. Tax levy and expenditures for municipal and administrative purposes when limits on municipal indebtedness exceeded.
(1) Subject to 15-10-420, taxes levied and collected for municipal and administrative purposes by any city or town in which the indebtedness equals or exceeds the limit allowed by statute may be used in payment of current expenses during the fiscal year for which the taxes were levied as if a special levy had been made for each of the purposes. The council of the city or town may designate the amount of the general levy applicable to each of the purposes. The amount designated constitutes a special fund for the special purpose of paying the expenses incurred for the purpose. The expenses are payable only out of the fund.
(2) Subject to 15-10-420, a city, the indebtedness of which equals or exceeds the limit allowed by statute, may levy and collect special taxes for municipal and administrative purposes, and the city council in making special levies shall designate the amount for each of the purposes. Each tax, when collected, constitutes a fund out of which the expenses incurred for the purpose for which the tax was levied must be paid. The expenses incurred for any particular purpose may be paid only out of the specified fund.
History: (1), (2)En. Sec. 1, Ch. 21, L. 1903; amd. Sec. 1, Ch. 106, L. 1907; Sec. 3344, Rev. C. 1907; re-en. Sec. 5201, R.C.M. 1921; amd. Sec. 2, Ch. 175, L. 1925; re-en. Sec. 5201, R.C.M. 1935; amd. Sec. 53, Ch. 100, L. 1973; amd. Sec. 89, Ch. 405, L. 1973; amd. Sec. 58, Ch. 566, L. 1977; Sec. 84-4713, R.C.M. 1947; (3)En. Sec. 2, Ch. 21, L. 1903; re-en. Sec. 3345, Rev. C. 1907; re-en. Sec. 5202, R.C.M. 1921; re-en. Sec. 5202, R.C.M. 1935; Sec. 84-4714, R.C.M. 1947; R.C.M. 1947, 84-4713, 84-4714; amd. Sec. 39, Ch. 252, L. 1979; amd. Sec. 27, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4439. Repealed

7-6-4439. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 7, Ch. 614, L. 1979; amd. Sec. 13, Ch. 370, L. 1987.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4451. All-purpose mill levy authorized

7-6-4451. All-purpose mill levy authorized.
It is the purpose of 7-6-4451 and 7-6-4453 through 7-6-4455 to authorize the cities and towns of Montana to make an all-purpose annual mill levy in lieu of the multiple levies authorized by the statutes of Montana.
History: En. Sec. 1, Ch. 82, L. 1965; amd. Sec. 1, Ch. 226, L. 1969; amd. Sec. 1, Ch. 375, L. 1971; R.C.M. 1947, 84-4701.1(part); amd. Sec. 34, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4452. Repealed

7-6-4452. Repealed.
Sec. 253, Ch. 574, L. 2001.
History: En. Sec. 2, Ch. 82, L. 1965; amd. Sec. 2, Ch. 226, L. 1969; amd. Sec. 2, Ch. 226, L. 1969; amd. Sec. 2, Ch. 375, L. 1971; amd. Sec. 57, Ch. 566, L. 1977; R.C.M. 1947, 84-4701.2(part); amd. Sec. 28, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4453. Certain special mill levies also available

7-6-4453. Certain special mill levies also available.
(1) The all-purpose mill levy does not include the levies imposed for bonded indebtedness, to pay judgments or tax protest refunds, or for special improvement district revolving funds of municipalities. Subject to 15-10-420, additional levies may be made in addition to the all-purpose mill levy, as provided in subsection (2). Sections 7-6-4451, 7-6-4454, 7-6-4455, and this section may not be construed as repealing those statutes providing for multiple separate levies.
(2) Extraordinary levies otherwise authorized to pay for bonded indebtedness, judgments, tax protest refunds, or special improvement district revolving funds may be made by municipalities in addition to the all-purpose mill levy provided for in 7-6-4451, 7-6-4454, 7-6-4455, and this section.
History: Ap. p. Sec. 1, Ch. 82, L. 1965; amd. Sec. 1, Ch. 226, L. 1969; amd. Sec. 1, Ch. 375, L. 1971; Sec. 84-4701.1, R.C.M. 1947; Ap. p. 84-4701.6 by Sec. 1, Ch. 145, L. 1967; amd. Sec. 5, Ch. 375, L. 1971; Sec. 84-4701.6, R.C.M. 1947; Ap. p. Sec. 2, Ch. 82, L. 1965; amd. Sec. 2, Ch. 226, L. 1969; amd. Sec. 2, Ch. 375, L. 1971; amd. Sec. 57, Ch. 566, L. 1977; Sec. 84-4701.2, R.C.M. 1947; R.C.M. 1947, 84-4701.1(part), 84-4701.2(part), 84-4701.6; amd. Sec. 1, Ch. 372, L. 1983; amd. Sec. 2, Ch. 26, Sp. L. June 1986; amd. Sec. 29, Ch. 584, L. 1999; amd. Sec. 35, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4454. Certification of all-purpose levy to county officers

7-6-4454. Certification of all-purpose levy to county officers.
In the event that it is necessary to certify such a municipal levy to county officers for collection, the same shall be certified as an all-purpose levy.
History: En. Sec. 5, Ch. 82, L. 1965; amd. Sec. 4, Ch. 375, L. 1971; R.C.M. 1947, 84-4701.5.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 44. Municipal Taxation › 7-6-4455. Changes from all-purpose mill levy method

7-6-4455. Changes from all-purpose mill levy method.
Any municipality electing to follow the all-purpose mill levy method provided for in 7-6-4451 is bound by that election during the ensuing fiscal year but may abandon the all-purpose mill levy method in succeeding fiscal years.
History: En. Sec. 4, Ch. 82, L. 1965; R.C.M. 1947, 84-4701.4; amd. Sec. 36, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 45. Municipal Warrants › 7-6-4501. Interest on unpaid warrants -- payments to state -- definition

7-6-4501. Interest on unpaid warrants -- payments to state -- definition.
(1) When any warrant drawn upon the treasury of a city or town and pursuant to any ordinance or resolution or direction of the council of the city or town is presented to the city treasurer or town clerk for payment and the warrant is not paid for want of funds, the city treasurer or town clerk shall endorse thereon "Not paid for want of funds", annexing the date of presentation, and signing the treasurer's or clerk's name to the warrant.
(2) From the time of the endorsement until the warrant is called for payment, the warrant bears interest at a rate fixed by ordinance, or if the warrant is subject to purchase for investment by a county as provided in 7-6-2701 and is held by a county, the warrant bears interest at a rate fixed by the board of county commissioners under 7-6-2701.
(3) All payments to the state treasurer or a state agency must be made by electronic funds transfer if requested by the state treasurer or the state agency and if the city or town has the technology to conduct electronic funds transfers.
(4) As used in this part, "warrant" includes a check and an electronic funds transfer.
History: En. Sec. 1, p. 75, L. 1897; re-en. Sec. 3284, Rev. C. 1907; re-en. Sec. 5081, R.C.M. 1921; re-en. Sec. 5081, R.C.M. 1935; amd. Sec. 12, Ch. 234, L. 1971; R.C.M. 1947, 11-1307; amd. Sec. 40, Ch. 252, L. 1979; amd. Sec. 2, Ch. 92, L. 1985; amd. Sec. 55, Ch. 278, L. 2001; amd. Sec. 2, Ch. 432, L. 2005.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 45. Municipal Warrants › 7-6-4502. Call for payment of warrants drawing interest

7-6-4502. Call for payment of warrants drawing interest.
(1) Except as provided in subsection (2), when there is money in the city or town treasury applicable to the payment of any warrants drawing interest and sufficient to pay the warrants, the city treasurer or town clerk shall:
(a) give notice in some newspaper published in the city or town or, if a newspaper is not published in the city or town, by written notice posted in a conspicuous place on the outer door of the office of the city treasurer or town clerk, stating that the treasurer or clerk is ready to pay the warrants and giving the number of the warrants to be paid; and
(b) if the warrants are subject to purchase by the county for investment as provided in 7-6-2701, notify the county treasurer that any warrants in the possession of the county will be paid upon presentation to the city treasurer or town clerk.
(2) If all of the warrants are held by a county, only the notice provided for in subsection (1)(b) is required.
(3) The warrants called cease to draw interest from the time of the first publication or posting of the notice unless all of the warrants are held by a county, in which case the warrants cease to draw interest from the time of notification of the county treasurer.
History: En. Sec. 2, p. 75, L. 1897; re-en. Sec. 3285, Rev. C. 1907; re-en. Sec. 5082, R.C.M. 1921; re-en. Sec. 5082, R.C.M. 1935; R.C.M. 1947, 11-1308; amd. Sec. 3, Ch. 92, L. 1985; amd. Sec. 495, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 45. Municipal Warrants › 7-6-4503. Registration of warrants

7-6-4503. Registration of warrants.
Upon the presentation of any warrant endorsed as specified in 7-6-4501, it shall be the duty of the city treasurer or town clerk to record, in a book to be provided for that purpose, the warrant, the date of such presentation, the number and date of the warrant, to whom payable, the fund on which drawn, and the amount thereof.
History: En. Sec. 3, p. 76, L. 1897; re-en. Sec. 3286, Rev. C. 1907; re-en. Sec. 5083, R.C.M. 1921; re-en. Sec. 5083, R.C.M. 1935; R.C.M. 1947, 11-1309(part).
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 45. Municipal Warrants › 7-6-4504. Order of redemption of warrants

7-6-4504. Order of redemption of warrants.
All warrants to be redeemed as provided for in 7-6-4502 shall be redeemed in the order of their registration, beginning with the date of the warrant first so registered.
History: En. Sec. 3, p. 76, L. 1897; re-en. Sec. 3286, Rev. C. 1907; re-en. Sec. 5083, R.C.M. 1921; re-en. Sec. 5083, R.C.M. 1935; R.C.M. 1947, 11-1309(part).
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 46. Deposit and Investment of Municipal Money › 7-6-4601. Deposit of public money

7-6-4601. Deposit of public money.
The city treasurer or town clerk, whichever is appropriate, shall deposit all public money in the treasurer's or clerk's possession and under the treasurer's or clerk's control, except as may be required for current business, only in any solvent bank or banks located in the city or town and subject to national supervision or state examination, as the council shall designate.
History: Ap. p. 11-805.1 by Sec. 4, Ch. 146, L. 1974; Sec. 11-805.1, R.C.M. 1947; Ap. p. Sec. 4788, Pol. C. 1895; re-en. Sec. 3257, Rev. C. 1907; amd. Sec. 2, Ch. 88, L. 1913; re-en. Sec. 5034, R.C.M. 1921; Cal. Pol. C. Sec. 4392; re-en. Sec. 5034, R.C.M. 1935; Sec. 11-807, R.C.M. 1947; R.C.M. 1947, 11-805.1(part), 11-807(part); amd. Sec. 496, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 46. Deposit and Investment of Municipal Money › 7-6-4602. Interest rate on deposited public money

7-6-4602. Interest rate on deposited public money.
Public money deposited pursuant to 7-6-4601 shall bear interest at a rate no less than the rate of interest paid on money from private sources on the same terms.
History: Ap. p. 11-805.1 by Sec. 4, Ch. 146, L. 1974; Sec. 11-805.1, R.C.M. 1947; Ap. p. Sec. 4788, Pol. C. 1895; re-en. Sec. 3257, Rev. C. 1907; amd. Sec. 2, Ch. 88, L. 1913; re-en. Sec. 5034, R.C.M. 1921; Cal. Pol. C. Sec. 4392; re-en. Sec. 5034, R.C.M. 1935; Sec. 11-807, R.C.M. 1947; R.C.M. 1947, 11-805.1(part), 11-807(part); amd. Sec. 1, Ch. 21, L. 1989.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 46. Deposit and Investment of Municipal Money › 7-6-4603. Investment of municipal money in city or town warrants

7-6-4603. Investment of municipal money in city or town warrants.
(1) Except as provided in 7-7-4102, whenever the city or town has, under its control and in any fund, any money for which there is no immediate demand and that, in the judgment of the city or town council, it would be advantageous to invest in city or town warrants, the city or town council may direct the city treasurer or town clerk to purchase legally issued city or town general obligation warrants of the same city or town issued against funds in which there are not sufficient funds to pay the city or town warrants at the time of issuance.
(2) (a) If warrants are purchased, the city or town council shall designate the fund or funds to be invested and shall fix the amount of investment and shall also designate the city or town warrants that are to be purchased by the funds. The city or town clerk shall cause to be attached to or stamped, written, or printed upon the warrants ordered to be purchased a notice to the effect that the city or town will exercise its preference right to purchase the warrant.
(b) The city treasurer or town clerk shall, when the city or town warrant is presented, purchase the warrant out of the proper fund as designated by the city or town council. The warrant purchased must be registered as other city or town warrants and bear interest as provided by law.
(3) When the designated amounts have been invested, the city treasurer shall notify the city clerk.
History: En. Sec. 1, Ch. 31, L. 1961; amd. Sec. 1, Ch. 10, L. 1963; amd. Sec. 2, Ch. 268, L. 1969; R.C.M. 1947, 11-1310(1); amd. Sec. 41, Ch. 252, L. 1979; amd. Sec. 497, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-101. Repealed

7-7-101. Repealed.
Sec. 14, Ch. 94, L. 2007.
History: En. Sec. 1, Ch. 139, L. 1939; R.C.M. 1947, 82-410(part); amd. Sec. 1, Ch. 248, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-102. Repealed

7-7-102. Repealed.
Sec. 14, Ch. 94, L. 2007.
History: En. Sec. 4, Ch. 139, L. 1939; R.C.M. 1947, 82-413(part); amd. Sec. 2, Ch. 248, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-103. Repealed

7-7-103. Repealed.
Sec. 14, Ch. 94, L. 2007.
History: En. Sec. 2, Ch. 139, L. 1939; R.C.M. 1947, 82-411(part); amd. Sec. 3, Ch. 248, L. 1979; amd. Sec. 5, Ch. 511, L. 1989; amd. Sec. 5, Ch. 559, L. 1993.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-104. Limitation on action to test bond validity

7-7-104. Limitation on action to test bond validity.
A local government general obligation bond of any issue may not be held invalid because of any defect or failure to comply with a statutory provision relating to the authorization, issuance, or sale of the bonds unless an action to contest the validity of the bonds is brought within 30 days after the date of the adoption of the resolution calling for the sale of bonds of the local government.
History: En. Sec. 3, Ch. 139, L. 1939; R.C.M. 1947, 82-412; amd. Sec. 4, Ch. 248, L. 1979; amd. Sec. 1, Ch. 451, L. 2005; amd. Sec. 1, Ch. 94, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-105. Challenges to local government bond elections

7-7-105. Challenges to local government bond elections.
(1) No action may be brought for the purpose of restraining the issuance and sale of bonds or other obligations by any county, city, town, or political subdivision of the state or for the purpose of restraining the levy and collection of taxes for the payment of such bonds or other obligations after the expiration of 60 days from the date of the election on such bonds or obligations or, if no election was held thereon, after the expiration of 60 days from the date of the order, resolution, or ordinance authorizing the issuance thereof, on account of any defect, irregularity, or informality in giving notice of or in holding the election. No defense based upon any such defect, irregularity, or informality may be interposed in any action unless brought within this period. This subsection applies but is not limited to any action and defense in which the issue is raised whether a voted debt or liability has carried by the required majority vote of the electors qualified and offering to vote thereon.
(2) (a) Any elector qualified to vote in a bond election of a county, a city, or any political subdivision of either may contest a bond election for any of the following causes:
(i) that the precinct board, in conducting the election or in canvassing the returns, made errors sufficient to change the result of the election;
(ii) that any official charged with a duty under the election laws failed to perform that duty;
(iii) that in conducting the election, any official charged with a duty under the election laws violated any of the provisions of Title 13 relating to bond elections;
(iv) that electors qualified to vote in the election under the provisions of the constitutions of Montana and the United States were not given opportunity to vote in the election;
(v) that electors not qualified to vote in the election under the provisions of the constitutions of Montana and the United States were permitted to vote in the election.
(b) Within 60 days after the election, the contestant shall file a verified petition with the clerk of the court in the judicial district where the election was held.
(3) The word "action", as used in this section, is to be construed, whenever it is necessary to do so, as including a special proceeding of a civil nature.
History: (1)En. Sec. 1, Ch. 114, L. 1919; re-en. Sec. 9040, R.C.M. 1921; re-en. Sec. 9040, R.C.M. 1935; amd. Sec. 15, Ch. 158, L. 1971; Sec. 93-2612, R.C.M. 1947; (2)En. Sec. 212, Ch. 368, L. 1969; amd. Sec. 6, Ch. 158, L. 1971; Sec. 23-4201, R.C.M. 1947; (3)En. Sec. 559, C. Civ. Proc. 1895; re-en. Sec. 6476, Rev. C. 1907; re-en. Sec 9066, R.C.M. 1921; Cal. C. Civ. Proc. Sec. 363; re-en. Sec. 9066, R.C.M. 1935; Sec. 93-2720, R.C.M. 1947; R.C.M. 1947, 23-4201, 93-2612(part), 93-2720; amd. Sec. 1, Ch. 212, L. 1979.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-106. Hearing and determination on challenge

7-7-106. Hearing and determination on challenge.
(1) Within 5 days after the petition is filed, the district judge shall designate the time and place of hearing.
(2) The clerk shall immediately issue a citation for the defendant to appear at the time and place specified in the order and shall serve the citation immediately upon the defendant either:
(a) personally; or
(b) if the party cannot be found, by leaving a copy at the house where the defendant last resided.
(3) The court shall meet at the time and place designated to determine the contested election and has all the powers necessary to the determination of the election.
(4) The court is governed by the rules of law and evidence governing the determination of questions of law and fact so far as the rules may be applicable.
(5) The court shall continue in special session to hear and determine all issues in the contested election. After hearing the proofs and allegations of the parties and within 10 days after submission, the court shall file its findings of fact and conclusions of law and shall immediately pronounce judgment, either confirming or annulling and setting aside the election. The judgment must be entered immediately after the pronouncement.
History: En. Sec. 213, Ch. 368, L. 1969; R.C.M. 1947, 23-4202; amd. Sec. 499, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-107. Limitation on amount of bonds for city-county consolidated units

7-7-107. Limitation on amount of bonds for city-county consolidated units.
(1) Except as provided in 7-7-108, a city-county consolidated local government may not issue bonds for any purpose in an amount that, with all outstanding indebtedness, exceeds 2.5% of the total assessed value of taxable property, determined as provided in 15-8-111, within the consolidated government, as ascertained by the last assessment for state and county taxes.
(2) The issuing of bonds for the purpose of funding or refunding outstanding warrants or bonds is not the incurring of a new or additional indebtedness but is merely the changing of the evidence of outstanding indebtedness.
History: En. 16-2010.1 by Sec. 1, Ch. 175, L. 1975; amd. Sec. 39, Ch. 566, L. 1977; R.C.M. 1947, 16-2010.1(part); amd. Sec. 43, Ch. 614, L. 1981; amd. Sec. 3, Ch. 285, L. 1999; amd. Sec. 22, Ch. 426, L. 1999; amd. Sec. 17, Ch. 556, L. 1999; amd. Sec. 5, Ch. 29, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-108. Authorization for additional indebtedness for water or sewer systems

7-7-108. Authorization for additional indebtedness for water or sewer systems.
(1) For the purpose of constructing a sewer system or procuring a water supply or constructing or acquiring a water system for a city-county consolidated government that owns and controls the water supply and water system and devotes the revenue from the supply and system to the payment of the debt, a city-county consolidated government may incur an additional indebtedness by borrowing money or issuing bonds.
(2) The additional indebtedness that may be incurred by borrowing money or issuing bonds for the construction of a sewer system or for the procurement of a water supply or for both purposes may not in the aggregate exceed 10% over and above the debt limitation referred to in 7-7-107.
History: En. 16-2010.1 by Sec. 1, Ch. 175, L. 1975; amd. Sec. 39, Ch. 566, L. 1977; R.C.M. 1947, 16-2010.1(part); amd. Sec. 44, Ch. 614, L. 1981; amd. Sec. 4, Ch. 285, L. 1999; amd. Sec. 6, Ch. 29, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 7. Debt Management › Part 1. General Provisions Related to Local Governments › 7-7-111. Bond election -- impact on value

7-7-111. Bond election -- impact on value.
(1) Except as provided in subsection (2), the form of the ballot for a bond election must include:
(a) the statement that "an increase in property taxes may lead to an increase in rental costs"; and
(b) an estimate of the impact of the election on homes valued at $100,000, $300,000, and $600,000 in terms of actual dollars in additional property taxes that would be imposed in the first year on residences with those values if the bond were to pass. The ballot may also include an estimate of the impact of the election on homes of any other value in the district, if appropriate.
(2) The taxing jurisdiction conducting the bond election may replace the estimate of the impact of the election on a home valued at $600,000 with an estimate of the impact of the election on a home of a different value.
History: En. Sec. 1, Ch. 653, L. 2023; amd. Sec. 4, Ch. 653, L. 2023.