reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2112. Confirmation of board actions by district court

85-7-2112. Confirmation of board actions by district court.
(1) Within 60 days after the resolution adopting the list, the board of commissioners may petition the district court for confirmation of its acts in determining the irrigable area and in refunding or canceling any taxes or assessments. The majority in number and acreage of the holders of title or evidence of title to lands in the district or the majority in number and acreage of the holders of title or evidence of title in the subdistrict if only the irrigable area of the subdistrict is to be reviewed, determined as provided in 85-7-101 and 85-7-102, may likewise within the 60-day period petition the district court for review of the actions of the board. However, one of these proceedings, if prosecuted to determination, is exclusive of the other. The court may order any assessment of taxes upon any land or lands to be reduced or raised according to the irrigable area as found by the court or taxes previously levied upon any area shown to be excessive to be refunded or canceled.
(2) The provisions of 85-7-1808 through 85-7-1810 regarding the procedure as well as the right and time to appeal apply to any proceeding instituted pursuant to this section, provided nothing in this section affects or impairs the lien of any bonds issued by the district. If confirmation proceedings are held and a certified copy of the order of confirmation is filed with the county clerk and recorder of the county in which any portion of the lands is situated, it is not necessary to file in the office the certified copy of the resolution and order of the board or of the list provided for in this section.
History: En. Sec. 20, Ch. 157, L. 1923; re-en. Sec. 7235.1, R.C.M. 1935; amd. Sec. 22, Ch. 388, L. 1975; amd. Sec. 32, Ch. 460, L. 1977; R.C.M. 1947, 89-1805(6), (7); amd. Sec. 29, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2113. Effect of federal involvement

85-7-2113. Effect of federal involvement.
Whenever districts have been established in order to cooperate with the United States under the federal reclamation laws or under any act of congress which permits the performance by the United States of work in this state, for the purposes of construction of irrigation works, including drainage works, or for purchase, extension, operation, or maintenance of construction works or for the assumption as principal or guarantor of indebtedness to the United States on account of district lands, the determination of the irrigable area of the lands in the district may be made by the board of commissioners in the manner provided in 85-7-2107 through 85-7-2112 or by the United States at the option of the latter, and, if the United States determines the irrigable area, the proceeding for the apportionment and distribution of the costs of the proposed works or improvements provided for in 85-7-2114 through 85-7-2116 may not be had.
History: En. Sec. 20, Ch. 157, L. 1923; re-en. Sec. 7235.1, R.C.M. 1935; amd. Sec. 22, Ch. 388, L. 1975; amd. Sec. 32, Ch. 460, L. 1977; R.C.M. 1947, 89-1805(8).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2115. Objection by landowner

85-7-2115. Objection by landowner.
If a landowner objects to the proceedings of the board in determining the irrigable area in the landowner's own or any other tract of land or the amount or rate per acre of the special tax and assessment to be levied against each irrigable acre in the district or subdistrict for the purposes of the proposed bond issue and the objection is overruled by the board, the objection without further proceedings must be regarded as appealed to the district court. When confirmed, the order overruling the objection and confirming the order of the board determining the irrigable area of each tract of land and apportioning the cost of the improvement to each tract becomes final, binding, and conclusive upon the landowner and upon the district unless appealed.
History: En. Sec. 20, Ch. 157, L. 1923; re-en. Sec. 7235.2, R.C.M. 1935; amd. Sec. 23, Ch. 388, L. 1975; amd. Sec. 33, Ch. 460, L. 1977; R.C.M. 1947, 89-1806(4); amd. Sec. 31, Ch. 439, L. 1989; amd. Sec. 2797, Ch. 56, L. 2009; amd. Sec. 16, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2116. Restrictions on reduction of taxable acreage

85-7-2116. Restrictions on reduction of taxable acreage.
Whenever the irrigable area of the lands in an irrigation district or subdistrict has been determined and confirmed, the owner or holder of title or evidence of title to lands in the district or subdistrict, during the period when any bonds are issued and outstanding, may not have the taxable acreage of the owner's or titleholder's lands fixed or adjudicated in the manner provided by 85-7-1841 through 85-7-1845 in a manner or to an extent as to reduce the acreage subject to the payment of the bonds or interest or in a manner as to affect the security of the bonds or interest on the bonds.
History: En. Sec. 20, Ch. 157, L. 1923; re-en. Sec. 7235.2, R.C.M. 1935; amd. Sec. 23, Ch. 388, L. 1975; amd. Sec. 33, Ch. 460, L. 1977; R.C.M. 1947, 89-1806(5); amd. Sec. 32, Ch. 439, L. 1989; amd. Sec. 2798, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2117. Conclusiveness of tax or assessment

85-7-2117. Conclusiveness of tax or assessment.
In determining the proper and just tax or assessment to be levied against any land for district purposes, the finding of the board of commissioners of the district, in the absence of fraud or mistake, are conclusive and final, except as otherwise provided in this part.
History: En. Sec. 50, Ch. 146, L. 1909; re-en. Sec. 7237, R.C.M. 1921; re-en. Sec. 7237, R.C.M. 1935; R.C.M. 1947, 89-1809; amd. Sec. 157, Ch. 584, L. 1999; amd. Sec. 12, Ch. 93, L. 2007.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2118. United States contracts -- cancellation of assessment on amended contracts

85-7-2118. United States contracts -- cancellation of assessment on amended contracts.
In any case where the board of commissioners of any irrigation district has made a levy or assessment under the provisions of 85-7-2104 through 85-7-2106 and included therein any amount due the United States under any contract or agreement for the purchase of any irrigation works or for the operation and maintenance of any irrigation works, while acting as fiscal agent for the United States, or under any authorization of the district by the United States to make collections of moneys for or on behalf of the United States in connection with any federal reclamation project, as provided in 85-7-1906, and the United States shall thereafter modify or supplement such contract or agreement so as to eliminate certain charges under said contract or agreement or so as to make such charges due at a later date or dates than originally provided in said contract or agreement, said board of commissioners are empowered to direct the cancellation of said levy or assessment theretofore made to raise funds to pay the United States that are under such modification or supplemental contract or agreement made due and payable at a later date or dates.
History: En. Sec. 1, Ch. 103, L. 1923; re-en. Sec. 7235.3, R.C.M. 1935; R.C.M. 1947, 89-1807.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2119. United States contracts -- assessments where district partly outside state

85-7-2119. United States contracts -- assessments where district partly outside state.
Where a contract has been entered into or may be hereafter entered into between an irrigation district and the United States, the board of commissioners shall have the power to levy assessments against all of the land within the district for any and all of the purposes hereinbefore enumerated and, in addition thereto, the power to levy assessments against any or all of the lands in said district in compliance with such contract. Where irrigation works lie partly in the state of Montana and partly in an adjacent state, the board of commissioners may contract with the district or districts in the adjacent state for the mutual construction of works, operation and maintenance of works, drainage, and other matters and things pertaining to said works and shall have the power to levy assessments against any or all lands within the district necessary to carry out the provisions of such contract.
History: En. Sec. 1, Ch. 4, Ex. L. 1921; re-en. Sec. 7236, R.C.M. 1921; amd. Sec. 2, Ch. 103, L. 1923; re-en. Sec. 7236, R.C.M. 1935; R.C.M. 1947, 89-1808.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2131. Funds for payment of each series of bonds to be kept distinct

85-7-2131. Funds for payment of each series of bonds to be kept distinct.
When more than one series of bonds shall have been issued by a district, the funds for the payment of each series shall be kept separate and distinct. When contract is made between the district and the United States, accompanying which bonds of the district have not been deposited with the United States, as provided in 85-7-1906, the funds for the payment to be made under any such contract shall be kept separate and distinct.
History: En. Sec. 52, Ch. 146, L. 1909; amd. Sec. 17, Ch. 145, L. 1915; re-en. Sec. 7238, R.C.M. 1921; re-en. Sec. 7238, R.C.M. 1935; R.C.M. 1947, 89-1810.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2132. Sinking fund for straight maturity bonds

85-7-2132. Sinking fund for straight maturity bonds.
When straight maturity bonds are issued, the board of commissioners of the district shall create and maintain a sinking fund sufficient to pay and discharge the bonds at maturity. If the bonds are issued for 20 years or less, there shall be annually levied for the sinking fund a special tax or assessment sufficient to produce a net amount represented by the quotient found by dividing the aggregate amount of the principal of the bonds by the number of years the bonds have to run; but if the bonds are issued for more than 20 years, it is not necessary to levy a special tax or assessment for sinking fund until the 20th year prior to the maturity of the bonds, at which time and each year thereafter there shall be levied and collected a special tax or assessment sufficient to produce a net sum equal to one-twentieth part of the aggregate amount of the principal of the bonds.
History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(part).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2133. Role of county officers in collection of tax or assessment

85-7-2133. Role of county officers in collection of tax or assessment.
(1) A certified copy of the resolution authorizing the issuance of bonds under this chapter must be filed with the clerk of the board of county commissioners of each county in which the lands of the irrigation district lie, and the special tax or assessment provided for in the resolution must be levied and collected as prescribed and when collected must, by the county treasurer having custody of the funds of the district, be placed in a special fund and used solely for the payment of all bonds issued under the provisions of this chapter and interest on the bonds as long as any of the bonds or interest coupons remain outstanding and unpaid. Whenever the payments are made for amounts due or to become due to the United States under a contract between the district and the United States for which bonds of the district have not been deposited with the United States as provided in 85-7-1906, the special fund must be known as the United States contract fund.
(2) The county treasurer of the county where the office of an irrigation district is located is the custodian of all funds belonging to the district, and the treasurer shall pay out the funds upon the order of the board of commissioners, except payments on bonds and interest for which an order is not necessary. If any portion of the funds belonging to a district has been collected for the purpose of establishing a reserve fund, the county treasurer shall pay that portion to the district on order of the district's board of commissioners who may invest the funds in legal investments backed, insured, or guaranteed by the United States or the state of Montana, including federal and state agency obligations. If money of a district in the United States contract fund established pursuant to subsection (1) is in excess of the amount needed to pay a district's next annual contract obligation or obligations to the United States, the excess or any part of the excess may, upon order of the district's board of commissioners and with the consent of the United States officer administering the contract for which the contract fund has been established, be paid to the district for use in meeting other obligations of the district. The orders of the board of commissioners must be signed by the president and secretary of the board and must bear the official seal of the district.
History: (1)En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; Sec. 89-1801, R.C.M. 1947; (2)En. Sec. 53, Ch. 146, L. 1909; amd. Sec. 18, Ch. 145, L. 1915; re-en. Sec. 7239, R.C.M. 1921; re-en. Sec. 7239, R.C.M. 1935; amd. Sec. 1, Ch. 137, L. 1971; amd. Sec. 34, Ch. 460, L. 1977; Sec. 89-1811, R.C.M. 1947; R.C.M. 1947, 89-1801(3), 89-1811; amd. Sec. 3, Ch. 166, L. 1987; amd. Sec. 2799, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2134. Levy of taxes and assessments by county commissioners

85-7-2134. Levy of taxes and assessments by county commissioners.
If for any reason a levy of taxes or assessments under 85-7-2104 is not made for any irrigation district in any year by the board of commissioners of the district within the time provided by 85-7-2104, the board of county commissioners of the county in which the district is situated shall, not later than the second Monday in August, ascertain the total amount to be raised for all purposes of the district. The board of county commissioners shall make the levy pursuant to 85-7-2104 that should have been made by the board of commissioners of the district and shall furnish the county clerk with a list of the lands and the amount of taxes or assessments as provided in 85-7-2136. The levy has the same force and effect as though made by the board of commissioners of the district. This section applies only to irrigation districts having a bonded indebtedness and actually in possession of a dependable water supply system and furnishing substantial amounts of water to bona fide users.
History: En. Sec. 1, Ch. 89, L. 1931; re-en. Sec. 7240.1, R.C.M. 1935; R.C.M. 1947, 89-1813; amd. Sec. 158, Ch. 584, L. 1999; amd. Sec. 13, Ch. 93, L. 2007.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2135. Transmission of funds from other counties

85-7-2135. Transmission of funds from other counties.
Where the lands of any district lie in more than one county, the district taxes or assessments collected in counties in which the principal office is not located shall be transmitted, on or before the 10th day of each month except June and December, by the county treasurer of such county to the county treasurer of the county wherein the office of the district is located.
History: En. Sec. 55, Ch. 146, L. 1909; re-en. Sec. 7241, R.C.M. 1921; re-en. Sec. 7241, R.C.M. 1935; amd. Sec. 2, Ch. 78, L. 1961; R.C.M. 1947, 89-1814; amd. Sec. 1, Ch. 252, L. 1987.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2137. Failure to levy or collect tax or assessment

85-7-2137. Failure to levy or collect tax or assessment.
In the event that for any reason a special tax or assessment provided for cannot or may not be levied and collected in time to meet any interest falling due on any bonds issued, the board of commissioners shall provide for and pay such interest when due, either out of any of the funds in hand in the treasury of the district not otherwise appropriated or by warrants drawn against the next district tax or assessment levied or to be levied. These warrants shall be in addition to those mentioned in 85-7-2001.
History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(4).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2138. Surplus in construction fund

85-7-2138. Surplus in construction fund.
In the event of any money remaining in the construction fund after the completion of any district project, the same may be transferred to an appropriate fund for the redemption of the outstanding bonds of the district.
History: En. Sec. 62, Ch. 146, L. 1909; re-en. Sec. 7257, R.C.M. 1921; re-en. Sec. 7257, R.C.M. 1935; R.C.M. 1947, 89-2104.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2139. Transfer of funds

85-7-2139. Transfer of funds.
The board of commissioners shall have power to transfer money from any one fund to any other fund, except that no money shall be drawn from the sinking fund or construction fund, except as specifically provided in this chapter; provided, that no money in the United States contract fund shall ever be diverted to any other fund.
History: En. Sec. 63, Ch. 146, L. 1909; amd. Sec. 20, Ch. 145, L. 1915; re-en. Sec. 7258, R.C.M. 1921; re-en. Sec. 7258, R.C.M. 1935; R.C.M. 1947, 89-2105.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2140. Investment of funds

85-7-2140. Investment of funds.
The board of commissioners shall direct the investment of the funds in any bond sinking fund in legal investments backed, insured, or guaranteed by the United States or the state of Montana, including federal and state agency obligations, whenever in their judgment the investment may be to the best interest of the district. All such investments shall be converted into cash in time to meet the principal on the bonds payable from such sinking fund promptly at their maturity.
History: En. Sec. 46, Ch. 146, L. 1909; amd. Sec. 14, Ch. 145, L. 1915; re-en. Sec. 7232, R.C.M. 1921; re-en. Sec. 7232, R.C.M. 1935; amd. Sec. 34, Ch. 234, L. 1971; amd. Sec. 30, Ch. 460, L. 1977; R.C.M. 1947, 89-1801(5); amd. Sec. 4, Ch. 166, L. 1987.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2141. Repealed

85-7-2141. Repealed.
Sec. 80, Ch. 130, L. 2005.
History: En. Sec. 6, Ch. 252, L. 1921; re-en. Sec. 7231, R.C.M. 1921; re-en. Sec. 7231, R.C.M. 1935; R.C.M. 1947, 89-1714.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2142. Misconduct in relation to bond funds

85-7-2142. Misconduct in relation to bond funds.
(1) (a) Except as provided in subsection (1)(b), when any officer or officers or board or body of officers of any irrigation district of the state are or shall be required by law to provide by a levy of taxes or by certifying the amount of money required or otherwise a sinking fund or fund required to pay at maturity any bonds hereafter issued or created, such officer or officers and the members of such board or body of officers shall be jointly and severally liable to the irrigation district which they represent if they shall fail to perform any such duties so required by law, as in this section hereby specified, in an amount equal to the sum which would have been added to such fund had they performed such duty.
(b) When any such board shall fail or neglect to perform any such duty, no minority member of said board who shall have moved said board or voted in favor of a performance of such duty shall be held liable.
(2) Any person or persons who shall take, use, appropriate, or permit to be taken, used, or appropriated any portion of any such fund, as herein specified, for any purpose other than that permitted by law shall be jointly and severally liable to the irrigation district to which said fund shall belong for the portion of such fund so unlawfully taken, used, or appropriated.
History: En. Secs. 1, 2, Ch. 5, L. 1923; re-en. Secs. 463.1, 463.2, R.C.M. 1935; R.C.M. 1947, 59-534(part), 59-535(part).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2143. Prosecution for misconduct

85-7-2143. Prosecution for misconduct.
It shall be the duty of the county attorney in each county to commence and prosecute all actions to enforce any liability created in 85-7-2142. Such actions shall be tried as civil actions at law.
History: En. Sec. 3, Ch. 5, L. 1923; re-en. Sec. 463.3, R.C.M. 1935; R.C.M. 1947, 59-536.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2151. Delinquent sale and redemption

85-7-2151. Delinquent sale and redemption.
Delinquent sales of land for unpaid taxes or assessments shall be made in the same manner as for state and county taxes in the respective counties where such lands are situated. The right of redemption shall in all cases be made the same as in cases where lands are sold for state or county taxes.
History: En. Sec. 56, Ch. 146, L. 1909; amd. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7242, R.C.M. 1921; re-en. Sec. 7242, R.C.M. 1935; R.C.M. 1947, 89-1815.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2152. Proceeds of sale

85-7-2152. Proceeds of sale.
(1) Whenever any lot, tract, piece, or parcel of land included within and forming a part of any irrigation district created under the provisions of this chapter or included within any extension of the district is sold by the treasurer of the county where the land is situated in the manner provided by law for the sale of lands for delinquent taxes for state and county purposes and taxes or assessments of the irrigation district form all or a part of the taxes for which the lands are sold, the county treasurer making the sale or sales shall place to the credit of the proper funds of the irrigation district, out of the proceeds of the sale or sales, the total tax or assessment of the irrigation district, inclusive of the interest and penalty on the proceeds as provided for by the general laws relating to delinquent taxes for state and county purposes.
(2) When the county assigns a tax lien as provided in 15-17-323, the county treasurer of the county shall, upon the issuance of the assignment certificate to the assignee, issue to the irrigation district, in its corporate name, a debenture certificate for the amount of taxes and assessments due to the irrigation district from the lands and premises for which a tax lien was assigned, inclusive of the interest and penalty. The certificate is evidence of and conclusive of the interest and claim of the irrigation district in, to, against, and upon the lands and premises for which the county assigned the tax lien. After the issuance of the certificate, the sum named in the certificate and the taxes and assessments of the district evidenced by the certificate bear interest at the rate of 1% a month from the date of the certificate until redeemed in the manner provided for by law for the redemption of the lands sold for delinquent state and county taxes or until paid from the proceeds of the sale of the lands and premises described in the certificate in the manner provided for by law. Duplicates of certificates issued to the irrigation district must be filed in the office of the county clerk and county treasurer of the county with the tax lien certificate of the lands and premises.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7243, R.C.M. 1921; re-en. Sec. 7243, R.C.M. 1935; amd. Sec. 35, Ch. 460, L. 1977; R.C.M. 1947, 89-1816; amd. Sec. 53, Ch. 587, L. 1987; amd. Sec. 30, Ch. 110, L. 2007; amd. Sec. 34, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2153. Assignment of debenture certificates

85-7-2153. Assignment of debenture certificates.
The certificates provided for by 85-2-2152 are assignable and may be sold or negotiated by the board of commissioners of the irrigation district and the proceeds of the sale delivered to and deposited with the county treasurer of the county for proper credit to the respective funds of the irrigation district. Upon the sale, negotiation, or transfer of a certificate, the lien of the irrigation district vests in the purchaser of the certificate and is only divested by the payment to the purchaser or the county treasurer of the county, for the purchaser's use, of the sum for which the certificate is issued and 1% additional for each month that passes from the date of the certificate until redeemed as provided for in 85-7-2154.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7244, R.C.M. 1921; re-en. Sec. 7244, R.C.M. 1935; R.C.M. 1947, 89-1817; amd. Sec. 2800, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2154. Redemption of lands sold

85-7-2154. Redemption of lands sold.
Upon the redemption of any lands so sold for taxes in the manner provided for by Title 15, chapter 18, the county treasurer of said county, out of the redemption money, shall pay to the holder or holders of such certificate or certificates the sums for which the same were issued, with interest as therein provided to the date of the redemption of said lands.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7245, R.C.M. 1921; re-en. Sec. 7245, R.C.M. 1935; R.C.M. 1947, 89-1818; amd. Sec. 54, Ch. 587, L. 1987.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2155. Sale by county commissioners when land not redeemed

85-7-2155. Sale by county commissioners when land not redeemed.
When lands and premises with attached tax liens and upon and against which the certificates have been issued for the taxes and assessments of the irrigation district are not redeemed within the time provided for by 15-18-111, the board of county commissioners of the county, within 3 months thereafter, shall cause these lands and premises to be sold as provided for by law, and out of the proceeds of the sale, the county treasurer of the county shall pay to the holder or holders of the certificates the sum for which the same were issued, with interest as provided for to the date of the sale of the lands by the board of county commissioners, and no lands and premises so held by any county and against which the certificates provided for by this chapter have been issued may, upon such sale, be struck off or sold for a less sum than the amount of taxes and assessments of the irrigation district represented by the certificate, inclusive of the interest thereon, in addition to the state and county taxes, if any, against the same.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7246, R.C.M. 1921; re-en. Sec. 7246, R.C.M. 1935; amd. Sec. 36, Ch. 460, L. 1977; R.C.M. 1947, 89-1819; amd. Sec. 55, Ch. 587, L. 1987; amd. Sec. 35, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed

85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed.
If the county is the possessor of a tax lien on property assessed for irrigation district purposes and debenture certificates have been issued for the taxes and assessments of the irrigation district, as provided for in 85-7-2152, and the tax lien has not been redeemed before the next annual assessment for irrigation purposes becomes delinquent, debenture certificates for each year's irrigation district taxes and assessments must be issued against the property and must be included in and satisfied by any redemption thereof, with interest as provided for in 85-7-2152, and must be paid from the proceeds of sale of the lands by the board of county commissioners, if not redeemed as provided for by law.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7247, R.C.M. 1921; re-en. Sec. 7247, R.C.M. 1935; R.C.M. 1947, 89-1820; amd. Sec. 56, Ch. 587, L. 1987; amd. Sec. 36, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2158. Purchase of lands by district -- tax lien assignments and payment

85-7-2158. Purchase of lands by district -- tax lien assignments and payment.
(1) Any irrigation district may:
(a) take an assignment of a tax lien; or
(b) if a deed has issued to the county, purchase the lands from the county by paying all state, county, city, school district, and other delinquent taxes, together with penalty, interest, and costs of publication and sale to the county treasurer of the county making the sale.
(2) The payment must be made by the commissioners of the district by issuing and delivering to the county treasurer a warrant drawn against the revolving fund of the district if there is sufficient money in the fund to pay the warrant in full upon demand. The county treasurer shall then assign the tax lien to the irrigation district, or the commissioners of the county shall convey the lands to the district if the tax deed was issued to the county.
History: En. Sec. 2, Ch. 89, L. 1925; re-en. Sec. 7248.2, R.C.M. 1935; R.C.M. 1947, 89-1823; amd. Sec. 32, Ch. 110, L. 2007; amd. Sec. 38, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2159. Issuance of tax deed

85-7-2159. Issuance of tax deed.
If there has been no redemption of tax liens assigned to an irrigation district or any other person as provided by law and notice has been given as required in 15-18-212, the county treasurer of the county within which the lands are situated shall issue a tax deed for the lands to the irrigation district or any other holder of an assignment certificate.
History: En. Sec. 3, Ch. 89, L. 1925; re-en. Sec. 7248.3, R.C.M. 1935; R.C.M. 1947, 89-1824; amd. Sec. 305, Ch. 42, L. 1997; amd. Sec. 33, Ch. 110, L. 2007; amd. Sec. 39, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2160. Sale by district of purchased tax-deed lands

85-7-2160. Sale by district of purchased tax-deed lands.
After the issuance of any such tax deeds to an irrigation district, the commissioners of such district shall have power to sell and convey the lands so purchased, or any part thereof, at either public or private sale whether or not the price received therefor equals the amount of delinquent taxes, assessments, penalties, interest, and costs against said lands. If such lands be offered for sale at public sale, such commissioners may reject any and all bids thereon. No such lands shall be sold by said commissioners at private sale until the same shall have been offered for sale at public sale, and no such lands shall be sold at private sale at a price less than the highest price bid therefor at the public sale at which such lands are offered. If no bid is received for such lands when the same are offered for sale at public sale, the commissioners may then sell the same in such manner and for such price as in their judgment they shall deem to be for the best interests of said district.
History: En. Sec. 4, Ch. 89, L. 1925; re-en. Sec. 7248.4, R.C.M. 1935; R.C.M. 1947, 89-1825.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2161. Action to quiet title in district

85-7-2161. Action to quiet title in district.
If any such lands are conveyed to any irrigation district, it may maintain an action to quiet title to said lands in said district in the manner provided by the laws of Montana for quieting title to real property.
History: En. Sec. 5, Ch. 89, L. 1925; re-en. Sec. 7248.5, R.C.M. 1935; R.C.M. 1947, 89-1826.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2162. Powers of district commissioners to acquire and manage tax lien lands

85-7-2162. Powers of district commissioners to acquire and manage tax lien lands.
(1) In addition to the powers of irrigation districts, the commissioners of every irrigation district established and organized under and by virtue of the laws of the state may:
(a) purchase lands within their respective districts that had been sold and conveyed to the county for nonpayment of taxes and assessments, take assignments of tax liens, and take title to the land for their district;
(b) own, manage, operate, lease, sell, and dispose of the land for the use and benefit of their respective districts;
(c) sue and be sued in reference to the lands in the name of their respective irrigation districts and commence, maintain, and prosecute suits to quiet title to the lands and any other suits in equity or actions at law with reference to the lands, the same as any other individual or corporate owners of the lands; and
(d) do any other acts or things necessary or beneficial for their respective districts in connection with the lands.
(2) The lands must be offered for sale at public sale, and the commissioners may reject any bids on the land if, in their judgment, the bids are insufficient. The lands may not be sold at private sale at a price less than the highest bid made at the public sale at which the lands were offered for sale. If a bid is not received for the land when the land is offered at public sale, the commissioners may then sell the land in the manner, at the price, and upon the terms that they choose.
(3) The board of commissioners of any irrigation district may do what is necessary to carry out the provisions and intentions of 85-7-2157 through 85-7-2164.
History: En. Sec. 6, Ch. 89, L. 1925; amd. Sec. 1, Ch. 36, L. 1933; re-en. Sec. 7248.6, R.C.M. 1935; R.C.M. 1947, 89-1827; amd. Sec. 34, Ch. 110, L. 2007; amd. Sec. 40, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2163. Granting of tax deed

85-7-2163. Granting of tax deed.
The holder of the assignment certificate must be granted a tax deed by the county treasurer in the manner and form provided by Title 15, chapter 18.
History: En. Sec. 7, Ch. 89, L. 1925; re-en. Sec. 7248.7, R.C.M. 1935; R.C.M. 1947, 89-1828; amd. Sec. 57, Ch. 587, L. 1987; amd. Sec. 35, Ch. 110, L. 2007; amd. Sec. 41, Ch. 67, L. 2017.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2164. Application of certain sections

85-7-2164. Application of certain sections.
Sections 85-7-2157 through 85-7-2163 shall apply only when or after said irrigation district shall have commenced delivery of water to any lands included in such irrigation district.
History: En. Sec. 8, Ch. 89, L. 1925; re-en. Sec. 7248.8, R.C.M. 1935; R.C.M. 1947, 89-1829.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2165. Partitioning interest in tax-deed lands in certain districts

85-7-2165. Partitioning interest in tax-deed lands in certain districts.
(1) In any case where an irrigation district established under the law of this state has incurred a bonded indebtedness or other indebtedness but has not constructed or purchased any irrigation plant or system for the irrigation of land in the district and more than 10 years have expired since the date of the creation of the irrigation district, the board of commissioners of such irrigation district and also the board of county commissioners of the county in which the lands of the district or any part thereof are situated shall have power to enter into an agreement, on behalf of such irrigation district and such county, for the partitioning of the respective interests of the irrigation district and the county in lands to which the county has taken tax deed and to make all necessary conveyances and assignments to carry out such agreement in such manner that the respective interests of the county and the irrigation district shall be fully segregated and thereafter separately owned and controlled.
(2) The board of commissioners of such irrigation district shall have power to sell and convey such lands and interests so acquired by the irrigation district or any part thereof and any other property or assets which such irrigation district may hold, at either public or private sale, or transfer such lands or interests in lands or other assets to creditors of the district in payment of the indebtedness of such irrigation district, upon such terms as shall, in the judgment of the board of irrigation district commissioners, be deemed most advantageous to the irrigation district. The board of commissioners of such irrigation district and the board of county commissioners of the county in which the lands of such irrigation district or any part thereof are situated shall be and they are hereby authorized and empowered to do any and all things necessary to carry out the provisions and intentions of this section, the purpose of which is to enable such irrigation district to dispose of its assets in settlement of its liabilities and to be dissolved.
History: En. Sec. 1, Ch. 207, L. 1943; R.C.M. 1947, 89-1830.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2166. Liability of county treasurers

85-7-2166. Liability of county treasurers.
(1) The county treasurer to whom district funds or securities are entrusted is liable on the treasurer's bond for the safekeeping of the funds and securities. The funds must be properly divided into the respective funds for which district taxes or assessments were levied, including a United States contract fund, bond principal and interest fund, sinking fund to redeem bonds, maintenance fund, construction fund, and general fund. The construction fund must be available for the payment of the purchase price of all works, water rights, or other property purchased by or for the district and all expenses incident to those purchases, as well as for the payment of the cost of construction of works, including cost of engineering, superintendence, and other expenses incident to construction. All warrants issued for preliminary and organization expenses and all administrative expenses must be paid from the general fund.
(2) The county treasurer is authorized to receive, in lieu of cash, matured bonds, matured coupons, or interest coupons maturing within the year in payment of any tax or assessment levied for the payment of bonds or interest on bonds. The county treasurer at any time, upon the order of the board of commissioners of the district, shall turn over to the board any bonds or securities held by the treasurer and required to be delivered to the board in accordance with the provisions of this chapter. All bonds and interest coupons received or otherwise paid and all bonds of the district upon the payment must be immediately canceled and retained by the county treasurer as vouchers.
History: En. Sec. 57, Ch. 146, L. 1909; amd. Sec. 19, Ch. 145, L. 1915; re-en. Sec. 7249, R.C.M. 1921; amd. Sec. 1, Ch. 114, L. 1933; re-en. Sec. 7249, R.C.M. 1935; R.C.M. 1947, 89-1831; amd. Sec. 2801, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2167. Sale or transfer of lands

85-7-2167. Sale or transfer of lands.
Where any lands in any district are sold or transferred, either by deed, mortgage, foreclosure sale, or otherwise, such sale or transfer shall include the water belonging to and appurtenant to the land, whether or not the same is expressly stated in the deed, instrument of transfer, or decree, and such land shall be liable to special tax or assessment the same as if such sale or transfer had not been made.
History: En. Sec. 58, Ch. 146, L. 1909; re-en. Sec. 7250, R.C.M. 1921; re-en. Sec. 7250, R.C.M. 1935; R.C.M. 1947, 89-1832.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2201. Limitation on actions attacking decrees

85-7-2201. Limitation on actions attacking decrees.
No suit, action, or proceeding shall be brought in any court in this state attacking the validity or regularity of any order or decree of the court purporting to establish a district hereunder or correcting or amending any order or decree creating a district after the expiration of 6 months from the date of the recording of the order establishing the district or the order correcting or amending the same. Nothing contained in this section shall be deemed or construed to confirm, approve, or validate any warrant issued, disbursement made, or contract entered into for the expenditure of money by the board of commissioners on behalf of any district.
History: En. Sec. 2, Ch. 54, L. 1923; re-en. Sec. 7231.1, R.C.M. 1935; R.C.M. 1947, 89-1715(part).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2202. Consolidation of appeals

85-7-2202. Consolidation of appeals.
If more than one appeal shall be pending at the same time concerning similar contests provided for in this chapter, such appeals shall be consolidated and tried together.
History: En. Sec. 59, Ch. 146, L. 1909; re-en. Sec. 7254, R.C.M. 1921; re-en. Sec. 7254, R.C.M. 1935; R.C.M. 1947, 89-2101.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2203. Nonsubstantial errors disregarded -- rules of practice -- costs

85-7-2203. Nonsubstantial errors disregarded -- rules of practice -- costs.
The court hearing any of the contests or proceedings herein provided for shall disregard any error, irregularity, or omission which does not affect the substantial rights of the parties to said action or proceeding. The rules of pleading and practice provided by Title 25 which are not inconsistent with the provisions of this chapter are applicable to all actions or proceedings herein provided for. The costs of any such hearing or contest may be allowed and apportioned between the parties or taxed to the losing parties, in the discretion of the court.
History: En. Sec. 60, Ch. 146, L. 1909; re-en. Sec. 7255, R.C.M. 1921; re-en. Sec. 7255, R.C.M. 1935; R.C.M. 1947, 89-2102.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2204. Written consent of owners -- acknowledgment and recording requirements

85-7-2204. Written consent of owners -- acknowledgment and recording requirements.
Whenever any written consent is required to be given by or obtained from the owner or owners of any lands by any of the provisions of any of the sections of this chapter, such written consent must be acknowledged before some officer authorized to take acknowledgments and shall be filed and recorded in the office of the clerk and recorder of the county in which such lands are situated, and a certified copy thereof must be filed in the office of the clerk of the court in the county in which the proceedings for the organization of such district were instituted. The provisions of this section shall not apply to any petition provided for by this chapter, and all such petitions may be signed in any number of original parts with the same effect as though all signatures had been affixed to one instrument.
History: En. Sec. 64, Ch. 146, L. 1909; re-en. Sec. 7259, R.C.M. 1921; re-en. Sec. 7259, R.C.M. 1935; R.C.M. 1947, 89-2106; amd. Sec. 6, Ch. 326, L. 1979.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2205. Definition of irrigable land

85-7-2205. Definition of irrigable land.
As used in this chapter, "irrigable land" means:
(1) land that can receive irrigation water and is classified as irrigable by the district or the United States government; or
(2) land decreed as taxable acreage under 85-7-1841 through 85-7-1845.
History: En. Sec. 5, Ch. 584, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2211. Irrigation ditches -- duties relating to safety

85-7-2211. Irrigation ditches -- duties relating to safety.
An irrigation district or private person or entity owning or operating irrigation diversions, aqueducts, canals, ditches, drains, flumes, headgates, siphons, or other water conveyance structures or infrastructure shall keep these structures and infrastructure in good general repair and condition. For the purpose of protecting persons and property from injury or damage, the irrigation district, private person, or entity has no duty to:
(1) erect fences or other security measures;
(2) install grates or other protective devices where conveyed water goes underground or under a bridge or other object; or
(3) prevent access to water conveyance structures or facilities by persons or animals.
History: En. Sec. 1, Ch. 570, L. 1987; amd. Sec. 1, Ch. 305, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 22. Miscellaneous Provisions › 85-7-2212. Irrigation ditches -- limits of liability

85-7-2212. Irrigation ditches -- limits of liability.
An irrigation district or private person or entity owning or operating irrigation diversions, aqueducts, canals, ditches, drains, flumes, headgates, siphons, or other water conveyance structures or infrastructure is not liable for:
(1) personal injury or property damage resulting from floodwaters caused by rainfall or other weather conditions or acts of nature;
(2) personal injury or property damage occurring on another's land and caused by water seepage that existed or began before the injured person first arrived on or obtained an interest in the land or before the damaged property was first placed on the land, if the seepage does not carry toxic chemicals onto the land;
(3) injury to a person or property while, without authorization of the district or private person or entity, the person or property is on land or water controlled by the district or private person or entity, unless the irrigation district or private person or entity engaged in willful or wanton misconduct; or
(4) death of a person or animal from drowning or other causes, unless the irrigation district or private person or entity was grossly negligent or engaged in willful or wanton misconduct.
History: En. Sec. 2, Ch. 570, L. 1987; amd. Sec. 2, Ch. 305, L. 2021.