reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2016. Repealed

85-7-2016. Repealed.
Sec. 17, Ch. 495, L. 2021.
History: En. Sec. 41, Ch. 146, L. 1909; re-en. Sec. 7211, R.C.M. 1921; amd. Sec. 1, Ch. 161, L. 1923; amd. Sec. 2, Ch. 185, L. 1929; re-en. Sec. 7211, R.C.M. 1935; amd. Sec. 27, Ch. 460, L. 1977; R.C.M. 1947, 89-1704(1), (2); amd. Sec. 3, Ch. 164, L. 2011.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2017. Repealed

85-7-2017. Repealed.
Sec. 17, Ch. 495, L. 2021.
History: En. Sec. 41, Ch. 146, L. 1909; re-en. Sec. 7211, R.C.M. 1921; amd. Sec. 1, Ch. 161, L. 1923; amd. Sec. 2, Ch. 185, L. 1929; re-en. Sec. 7211, R.C.M. 1935; amd. Sec. 27, Ch. 460, L. 1977; R.C.M. 1947, 89-1704(3) thru (6); amd. Sec. 2794, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2018. Repealed

85-7-2018. Repealed.
Sec. 17, Ch. 495, L. 2021.
History: En. Sec. 41, Ch. 146, L. 1909; re-en. Sec. 7211, R.C.M. 1921; amd. Sec. 1, Ch. 161, L. 1923; amd. Sec. 2, Ch. 185, L. 1929; re-en. Sec. 7211, R.C.M. 1935; amd. Sec. 27, Ch. 460, L. 1977; R.C.M. 1947, 89-1704(7), (8).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2019. Refunding bonds

85-7-2019. Refunding bonds.
(1) Any irrigation district may issue refunding bonds.
(2) An irrigation district may issue refunding bonds for the purpose of redeeming or paying the indebtedness or any portion of the indebtedness of the district, whether represented by existing and outstanding bonds, interest coupons, or warrants, including accrued and unpaid interest on the bonds, coupons, and warrants, and whether the indebtedness is due or not due or has or may become payable at the option of the district, by consent of the bondholders or warrant holders, or by any other legal means and whether the indebtedness is now existing or may be created. The refunding bonds may be issued in one or more series. If the average annual interest rate of the refunding bonds is more than the average annual interest rate on the bonds being refunded or the term of the bonds being refunded is extended by the refunding bonds, a petition must be filed with the board of commissioners before proceeding with the refunding. The petition for the refunding bonds must be signed as required by law by a majority in acreage of the holders of title or evidence of title to the lands included within the district, or by a majority in acreage of the holders of title or evidence of title to the lands within a subdistrict if the bonds to be refunded were issued by the district on behalf of the subdistrict, and addressed to the board of directors or commissioners of the district. The petition may contain the following specifications, in addition to the matters otherwise required by law:
(a) how many series of bonds shall be issued; and
(b) the terms, conditions, and liens of the bonds and the terms and conditions upon which each of the series of bonds shall be exchanged for outstanding bonds of the district if the bonds are to be exchanged and not sold.
(3) The specifications provided for in subsection (2), when set forth in the petition, are controlling upon the board of directors or commissioners. The petitioners shall in the specifications set forth the contract of exchange to be made, with particularity. The contract may include any term, requirement, grant, transfer of property or rights, covenant, or condition considered by the petitioners to be in the best interest of the district or of the subdistrict if the bonds that are the subject of the contract were issued by the district on behalf of the subdistrict. The petition shall state that the board of directors or commissioners of the district may authorize and direct the issuance of bonds according to the specifications of the petition, make any such contract, and bind the irrigation district under the contract.
History: (1)En. Sec. 1, Ch. 155, L. 1929; re-en. Sec. 7226.1, R.C.M. 1935; amd. Sec. 19, Ch. 315, L. 1974; Sec. 89-1712, R.C.M. 1947; (2), (3)En. Sec. 2, Ch. 155, L. 1929; re-en. Sec. 7226.2, R.C.M. 1935; amd. Sec. 29, Ch. 460, L. 1977; Sec. 89-1713, R.C.M. 1947; R.C.M. 1947, 89-1712, 89-1713; amd. Sec. 18, Ch. 439, L. 1989; amd. Sec. 13, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2020. Details relating to bonds

85-7-2020. Details relating to bonds.
(1) All bonds issued under the provisions of this part shall run for a period not longer than 40 years from their date but may contain a clause providing for their prior redemption and payment, at the option of the board of commissioners of the district, on any interest payment date after 5 years from their date. Instead of straight maturity bonds, bonds may be issued to mature serially at such times and in such amounts as the board of commissioners shall determine, but no bonds so issued may run for a longer period than 40 years from the date of issue. The bonds shall bear interest from their date until paid, payable annually or semiannually with the installments of interest to date of maturity of principal to be evidenced by appropriate coupons attached to each bond. The bonds and interest coupons shall be payable at such place or places within or without the state of Montana as the board of commissioners shall prescribe.
(2) The bonds shall be of such denomination or denominations and in such form as the board of commissioners shall prescribe. An issue of bonds is defined to be all the bonds issued in accordance with a resolution or order of the board of commissioners. Each issue of the bonds of a district shall be numbered consecutively as authorized, and the bonds of each issue shall be numbered consecutively. The board of commissioners shall fix the date of the bonds, or they may divide any issue into two or more divisions and fix different dates for the bonds of each division. The date of any bond must be subsequent to the order or resolution authorizing it and prior to its delivery to a purchaser from the district.
(3) All bonds issued hereunder shall be signed by the president and attested by the secretary of the board under the corporate seal of the district, and each of the interest coupons to be attached to the bonds shall be executed by the signatures of the president and secretary. Each bond shall be signed and each interest coupon shall be executed by the president and secretary of the board of commissioners who may be in office at the date of the bond and coupons or at any time thereafter prior to the delivery of the bond to the purchaser from the district.
(4) The board of commissioners may provide for the registration of bonds in their discretion. The secretary of the board of commissioners and county treasurer shall each keep a record of the bonds sold or otherwise disposed of; their date, number, amount, maturity, or maturities; to whom sold; rate of interest; and the place or places of payment.
History: En. Sec. 42, Ch. 146, L. 1909; amd. Sec. 1, Ch. 17, Ex. L. 1919; re-en. Sec. 7212, R.C.M. 1921; amd. Sec. 8, Ch. 157, L. 1923; re-en. Sec. 7212, R.C.M. 1935; amd. Sec. 12, Ch. 260, L. 1959; amd. Sec. 33, Ch. 234, L. 1971; amd. Sec. 28, Ch. 460, L. 1977; R.C.M. 1947, 89-1705.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2021. Liens of bonds

85-7-2021. Liens of bonds.
(1) All bonds issued under this chapter and all amounts to be paid to the United States under any contract 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, shall be a lien upon all the lands originally or at any time included in the district, or upon lands in a subdistrict if the bonds are issued on behalf of the subdistrict, for the irrigation and benefit of which the irrigation district or subdistrict was organized and the bonds were issued and for the benefit of which such contract between the district and the United States was made, except upon any lands as may at any time be included in the district or subdistrict on account of the exchange or substitution of water under the provisions of 85-7-1912; and all such lands are subject to a special tax or assessment for the payment of the interest on and principal of the bonds. All amounts to be paid to the United States under any contract between the district and the United States and the special tax or assessment constitute a first and prior lien on the land against which levied to the same extent and with like force and effect as taxes levied for state and county purposes.
(2) All liens created under this section remain upon the lands until the obligations of the district for the bonds are discharged, as provided by law or by the resolution of the board of commissioners authorizing their issuance.
History: En. Sec. 43, Ch. 146, L. 1909; amd. Sec. 12, Ch. 145, L. 1915; amd. Sec. 8, Ch. 153, L. 1917; amd. Sec. 8, Ch. 116, L. 1919; re-en. Sec. 7213, R.C.M. 1921; re-en. Sec. 7213, R.C.M. 1935; amd. Sec. 1, Ch. 190, L. 1973; R.C.M. 1947, 89-1706; amd. Sec. 19, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2022. Sale of bonds

85-7-2022. Sale of bonds.
Bonds issued under the provisions of this part must be issued, negotiated, and sold by or under the direction of the board of commissioners but may not be sold for less than 97% of par value and accrued interest to the date of delivery. The board may sell the bonds from time to time in quantities necessary and most advantageous to raise money for the purposes for which the bonds were issued.
History: En. Sec. 44, Ch. 146, L. 1909; amd. Sec. 13, Ch. 145, L. 1915; re-en. Sec. 7214, R.C.M. 1921; amd. Sec. 9, Ch. 157, L. 1923; re-en. Sec. 7214, R.C.M. 1935; R.C.M. 1947, 89-1707(1); amd. Sec. 27, Ch. 253, L. 2011.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2023. Notice of sale of bonds

85-7-2023. Notice of sale of bonds.
Except as provided in 85-7-2033 regarding a private sale, before making any sale, the board shall, by resolution at a meeting, declare its intention to sell a specified amount of the bonds and the day, hour, and place of the sale. The board shall enter the resolution into the minutes and provide notice of the sale by publication at least once a week for 3 successive calendar weeks in a newspaper in the county where the office of the board of commissioners is located, and the notice may be published in any other newspaper at the board's discretion. The notice must state that sealed proposals will be received by the board at its office for the purchase of bonds until the day and hour named in the resolution. At the time appointed, the board shall open the proposals and award the purchase of the bonds or any portion or portions of the bonds to the highest responsible bidder or bidders. The board may reject any or all bids. If an award is not made, the board may either readvertise the bonds or any part of the bonds for sale or sell the bonds or any part of the bonds at private sale. Coupons evidencing unearned interest must be detached and canceled.
History: En. Sec. 44, Ch. 146, L. 1909; amd. Sec. 13, Ch. 145, L. 1915; re-en. Sec. 7214, R.C.M. 1921; amd. Sec. 9, Ch. 157, L. 1923; re-en. Sec. 7214, R.C.M. 1935; R.C.M. 1947, 89-1707(2); amd. Sec. 20, Ch. 439, L. 1989; amd. Sec. 28, Ch. 253, L. 2011.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2024. Issuance of bonds for direct contract payments

85-7-2024. Issuance of bonds for direct contract payments.
Any bonds issued hereunder may, in the discretion of the board of commissioners, be issued direct in payment and satisfaction of the contract or purchase price of any irrigation works, canals, water, water rights, or other property constructed or acquired by or for the district or may be deposited with the United States as provided in 85-7-1906.
History: En. Sec. 44, Ch. 146, L. 1909; amd. Sec. 13, Ch. 145, L. 1915; re-en. Sec. 7214, R.C.M. 1921; amd. Sec. 9, Ch. 157, L. 1923; re-en. Sec. 7214, R.C.M. 1935; R.C.M. 1947, 89-1707(3).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2025. Cancellation of unused bonds

85-7-2025. Cancellation of unused bonds.
Any bonds which may have been authorized but which have not been sold or deposited as security for funds advanced or to be advanced and against which the state, United States, or any other person, firm, or corporation shall have no claim to or equity in may be canceled by the board of commissioners by appropriate resolution or order. After the cancellation of said bonds, the same shall not be sold or otherwise disposed of and shall be invalid and of no effect, and the board shall have no authority to replace such canceled bonds without an authorization from the members of the district similar to that which provided for their issuance.
History: En. Sec. 44, Ch. 146, L. 1909; amd. Sec. 13, Ch. 145, L. 1915; re-en. Sec. 7214, R.C.M. 1921; amd. Sec. 9, Ch. 157, L. 1923; re-en. Sec. 7214, R.C.M. 1935; R.C.M. 1947, 89-1707(4).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2026. Delivery of bonds

85-7-2026. Delivery of bonds.
If bonds are sold for cash, they shall be delivered by the board of commissioners to the county treasurer of the county in which the office of the district is located. The county treasurer, after making a complete record of them, shall deliver them to the purchaser upon receipt of the purchase price. Delivery of the bonds may be made by the county treasurer to the purchaser at any place or places inside or outside this state, and the county treasurer may receive the proceeds of the sale of the bonds at the place or places of delivery.
History: En. Sec. 45, Ch. 146, L. 1909; re-en. Sec. 7215, R.C.M. 1921; amd. Sec. 10, Ch. 157, L. 1923; re-en. Sec. 7215, R.C.M. 1935; amd. Sec. 1, Ch. 258, L. 1967; amd. Sec. 145, Ch. 431, L. 1975; R.C.M. 1947, 89-1708(part).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2027. Disposition of bond proceeds

85-7-2027. Disposition of bond proceeds.
The county treasurer shall place the proceeds of the sale to the credit of the district, and the proceeds may be paid out by the county treasurer only upon the written order of the board of commissioners, signed by the president and secretary under the seal of the district. The proceeds may be spent only for the purpose for which the bonds were issued. If any portion of the funds realized from the sale of bonds is not needed immediately for the purpose for which the bonds were issued, the board of commissioners may direct the investment of the funds and any other surplus funds of the district or any portion of the funds in legal investments backed, insured, or guaranteed by the United States or the state of Montana, including federal and state agency obligations. The county treasurer shall transfer to the credit of the district and place to the credit of the fund or funds, as the board of commissioners may direct, all interest received upon investments of the district entrusted to the treasurer's care.
History: En. Sec. 45, Ch. 146, L. 1909; re-en. Sec. 7215, R.C.M. 1921; amd. Sec. 10, Ch. 157, L. 1923; re-en. Sec. 7215, R.C.M. 1935; amd. Sec. 1, Ch. 258, L. 1967; amd. Sec. 145, Ch. 431, L. 1975; R.C.M. 1947, 89-1708(part); amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 1, Ch. 287, L. 1983; amd. Sec. 2, Ch. 166, L. 1987; amd. Sec. 2795, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2031. Amending or supplementing United States contracts -- effect on indebtedness

85-7-2031. Amending or supplementing United States contracts -- effect on indebtedness.
The board of commissioners of any irrigation district established and organized under and by virtue of the laws of Montana, whenever deemed advisable and to the interests of the district, shall have the power and authority to enter into any contract with the United States supplementing or amending any original contract with the United States, said original contract having been entered into pursuant to the provisions of 85-7-1906 and 85-7-2012 through 85-7-2015; provided, that such supplementary or amendatory contract does not increase the amount of the principal indebtedness of the district to the United States as it exists at the date of the supplementary or amendatory contract authorized under the provisions of 85-7-2012 through 85-7-2015.
History: En. Sec. 1, Ch. 71, L. 1933; re-en. Sec. 7215.1, R.C.M. 1935; R.C.M. 1947, 89-1709; amd. Sec. 14, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2032. Amending or supplementing United States contracts -- petition, election, or resolution not necessary

85-7-2032. Amending or supplementing United States contracts -- petition, election, or resolution not necessary.
If a supplementary or amendatory contract is made with the United States under this part, an election, petition, or resolution required under 85-7-2012 through 85-7-2015 is not necessary. It is sufficient in the case of a contract made with the United States under this part for the board of commissioners of any irrigation district to authorize the execution of the contract by its president and secretary by appropriate resolution adopted at any regular or special meeting of the board of commissioners.
History: En. Sec. 2, Ch. 71, L. 1933; re-en. Sec. 7215.2, R.C.M. 1935; R.C.M. 1947, 89-1710; amd. Sec. 4, Ch. 164, L. 2011; amd. Sec. 15, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2033. Private sale of bonds

85-7-2033. Private sale of bonds.
The district may sell bonds issued under this part at private sale by negotiation and without public advertisement or solicitation of bids pursuant to 17-5-107.
History: En. Sec. 7, Ch. 439, L. 1989; amd. Sec. 29, Ch. 253, L. 2011.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2041. Bankruptcy proceedings by irrigation districts

85-7-2041. Bankruptcy proceedings by irrigation districts.
(1) The board of commissioners or directors of any irrigation district may, in the name and on behalf of such district, initiate and carry out proceedings for readjustment of the debts of such district, under Chapter IX of the federal Bankruptcy Act or similar provisions of any past or future federal bankruptcy act.
(2) This section is remedial in its nature and shall be liberally construed to effect its purpose, which is to permit irrigation districts to readjust their debts under federal bankruptcy acts and to confer upon the board of commissioners or directors thereof every power necessary therefor or reasonably incidental thereto.
History: En. Secs. 1, 2, Ch. 110, L. 1939; R.C.M. 1947, 89-1903(part), 89-1904.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2042. Levy of special taxes or assessments by resolution

85-7-2042. Levy of special taxes or assessments by resolution.
(1) In lieu of authorizing bonds by petition or election, the board of commissioners may undertake proceedings pursuant to this part that may result in a resolution pursuant to 85-7-2048 authorizing a levy of special taxes or assessments to repay and secure the repayment of bonds issued to pay the costs of improvements described in 85-7-2012. The costs of improvements may include the costs of bond issuance and a debt service reserve securing the repayment of bonds.
(2) A board of commissioners, if authorized by this part, shall levy and assess on all irrigable acres in the district or subdistrict benefited by the improvements an equal dollar amount for each irrigable acre to repay the bonds.
History: En. Sec. 1, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2043. Resolution of intent to levy special taxes or assessments -- determination of irrigable acres

85-7-2043. Resolution of intent to levy special taxes or assessments -- determination of irrigable acres.
(1) If the board of commissioners determines to undertake special tax or assessment proceedings to authorize the issuance of bonds, the board shall first determine the total number of irrigable acres in the district or subdistrict pursuant to 85-7-2107 and apportionment of the costs subject to 85-7-2114.
(2) If the condition in subsection (1) is met, the board of commissioners shall pass a resolution of intention to levy special taxes or assessments.
(3) The resolution of intention must:
(a) describe the number of irrigable acres in the district or subdistrict and the number of irrigable acres that would be subject to the special taxes or assessments and, if a subdistrict, include a map and description of the boundaries of the subdistrict;
(b) state the general character of the improvements that are desired to be made;
(c) designate the name of the engineer, if any, who is in charge of the work and the estimated costs of the improvements and of the estimated maximum principal amount of the bonds;
(d) specify that the costs of the improvements will be assessed against irrigable acres in the district or subdistrict benefited by the improvements on the basis of equal amount for each irrigable acre; and
(e) provide an estimate of the dollar amount proposed to be assessed against each irrigable acre based on the estimated maximum principal amount of the bonds.
(4) The board of commissioners may include in one proceeding under one resolution of intention the different kinds of improvement or work provided for in this part.
(5) In all resolutions, notices, orders, and determinations subsequent to the resolution of intention and notice of improvements, it is sufficient for the board to briefly describe the work or the assessments, or both, and to refer to the resolution of intention for further information.
History: En. Sec. 2, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2044. Notice of resolution of intention for levy of special taxes or assessments -- hearing -- exception

85-7-2044. Notice of resolution of intention for levy of special taxes or assessments -- hearing -- exception.
(1) On passage of a resolution of intention to levy special taxes or assessments pursuant to 85-7-2043, the board of commissioners shall publish a notice of that action as provided in 7-1-2121.
(2) A copy of the notice must be mailed, as provided in 7-1-2122, to each person, firm, or corporation or the agent of the person, firm, or corporation owning real property within the district or subdistrict listed in the owner's name on the last-completed assessment roll for state, county, and school district taxes.
(3) (a) The notice must:
(i) describe the general character of the improvements proposed to be made or acquired by purchase;
(ii) state the estimated cost of the improvements and the estimated maximum principal amount of the bonds;
(iii) describe that the debt service on the bonds will be repaid by a tax or assessment levied on the basis of equal amount for each irrigable acre;
(iv) state the dollar amount to be levied against each irrigable acre based on the estimated maximum principal amount of the bonds;
(v) state that the deadline for the receipt of protests against the proposed issuance of the bonds or levy of special taxes or assessment, or both, is 5 p.m. on the date of the end of the protest period pursuant to 85-7-2045; and
(vi) designate the time when and the place where the board will hear and act on all protests that may be made against the proposed issuance of the bonds or levy of the special taxes or assessments, or both.
(b) The notice must refer to the resolution on file in the office of the commission secretary for the description of the particulars. If the proposal is for the purchase of an existing improvement, the notice must state the expected cost of the proposed improvement.
(4) If no officer of the county is specifically assigned to publish or post a resolution, order, notice, or determination subject to this section, the commission secretary shall post or procure the publication or posting.
(5) An error or mistake by the person posting or procuring the publication or posting of a resolution, notice, order, or determination does not invalidate or affect the notice and protest proceedings if the error or mistake is corrected in a timely manner.
History: En. Sec. 3, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2045. Right to protest levy of special taxes or assessments

85-7-2045. Right to protest levy of special taxes or assessments.
(1) Except as provided in subsection (2), within 30 days after the first publication date of a notice of a resolution of intention, a property owner liable to be assessed for the costs of improvements proposed in the resolution of intention pursuant to 85-7-2043 may make a written protest against the proposed issuance of the bonds or proposed levy of special taxes or assessments, or both. The protest must be in writing, identify the property owned by the protestor, and be signed by all owners of the property. The protest must be delivered to the commission secretary, who shall endorse the date of the receipt of the protest document.
(2) If the 30-day period described in subsection (1) concludes on a holiday pursuant to 1-1-216 or a Saturday or a Sunday, the period of protest is extended to the day immediately following the holiday, Saturday, or Sunday.
(3) For the purposes of this section, "owner" means, as of the date a protest is filed, the record owner of fee simple title to the irrigable acres to be assessed. The term does not include a tenant or other holder of a leasehold interest in the irrigable acres.
History: En. Sec. 4, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2046. Hearing on protest

85-7-2046. Hearing on protest.
(1) At the next regular meeting of a board of commissioners after the 30-day protest period described in 85-7-2045, the board shall hear and rule on all protests made. Decisions of the board are final and conclusive. The board may recess this hearing from time to time.
(2) In determining whether or not sufficient protests have been made to prevent further proceedings pursuant to 85-7-2047, irrigable acres owned by the irrigation district or other state or local government bodies must be considered the same as other irrigable acres in the irrigation district or subdistrict.
History: En. Sec. 5, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2047. Sufficient protest to bar issuance of bonds and to postpone further special tax or assessment proceedings

85-7-2047. Sufficient protest to bar issuance of bonds and to postpone further special tax or assessment proceedings.
The board of commissioners may not authorize or hold further special tax or assessment proceedings to seek the authorization of the issuance of bonds for a period of 60 days from the date of the conclusion of the protest period if the board of commissioners finds that the protest is made by the owners of irrigable acres to be assessed for more than 50% of the costs of improvements to be financed with the bonds.
History: En. Sec. 6, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2048. Resolution authorizing special taxes or assessments

85-7-2048. Resolution authorizing special taxes or assessments.
(1) If the board of commissioners finds that a protest is made by the owners of irrigable acres to be assessed for not more than 50% of the costs of improvements to be financed with the bonds, the board of commissioners following the public hearing described in 85-7-2046 may adopt a resolution approving the levy of a special tax or assessment to repay the bonds in accordance with the resolution of intention that was introduced and passed by the board.
(2) The board may issue bonds to pay or reimburse the costs of the improvements when:
(a) sufficient protests have not been delivered to the secretary within the protest period pursuant to 85-7-2045;
(b) protests have been found by the board to be insufficient or have been overruled;
(c) conditions for proceeding with the improvements have been or will be satisfied to the satisfaction of the board of commissioners; and
(d) the requirements of 85-7-2014 and 85-7-2015 are satisfied.
History: En. Sec. 7, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2049. Adjournment of hearings on resolutions for special taxes or assessments

85-7-2049. Adjournment of hearings on resolutions for special taxes or assessments.
If a board of commissioners hearing on proceedings on a special tax or assessment for the repayment of bonds is not held at the scheduled place and time, is adjourned, or is rescheduled, the board has not lost its power or jurisdiction to levy special taxes or assessments to repay the bonds. The board may fix a time and a place for a new or additional hearing. The board shall provide notice of the hearing by publication in a daily, semiweekly, or weekly newspaper at least 5 days before the date of the new hearing.
History: En. Sec. 8, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 20. Indebtedness, Bonds, and Bankruptcy › 85-7-2050. Collection of special taxes or assessments by county treasurer -- delinquencies

85-7-2050. Collection of special taxes or assessments by county treasurer -- delinquencies.
(1) When a resolution approving special taxes or assessments for the repayment of bonds has been certified by the board secretary and delivered to the county clerk and recorder and the irrigation district has issued or will issue the bonds pursuant to 85-7-2014 and 85-7-2015, the county treasurer in the county in which the lot, tract, or parcel is located shall collect the special taxes or assessments in the same manner and at the same time as taxes for general state, county, and municipal purposes are collected.
(2) A board may declare an unpaid installment of special taxes or assessments as delinquent on the adoption of an appropriate resolution. The special taxes or assessments constitute a first and prior lien on the land against which it is levied as taxes levied for state, county, and municipal purposes. The lien may be extinguished only by the payment of the special taxes or assessments, with all penalties, costs, and interest, as provided in 85-7-2021 and Title 85, chapter 7, part 20.
(3) The lien of special taxes or assessments to repay the bonds must remain on the land for a period of 8 years after the date of the final maturity of the bonds. On the delinquency of one or all installments, the whole property must be sold as other property is sold for taxes. The enforcement of the lien does not prevent the enforcement of the lien of any subsequent installment when it becomes delinquent.
History: En. Sec. 9, Ch. 495, L. 2021.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2101. Tax or assessment to pay bonds and interest

85-7-2101. Tax or assessment to pay bonds and interest.
(1) All bonds and the interest thereon issued under this chapter and all payments due or to become due to the United States under any contract between the district and the United States for which the bonds of the district have not been deposited with the United States as provided in 85-7-1906 must be paid by revenue derived from a special tax or assessment levied upon all the lands included in the district, or upon all lands in a subdistrict of the district if the bonds are issued by the district on behalf of the subdistrict, except upon those lands that have been included in the district or subdistrict on account of the exchange or substitution of water under the provisions of 85-7-1912. All lands in the district, or in a subdistrict if the bonds are issued on behalf of the subdistrict, at the time the bonds are issued and all lands subsequently included which are chargeable under the provisions of this chapter remain liable to be taxed and assessed for the payment of the bonds and interest and all payments due or to become due to the United States under any 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.
(2) The board of commissioners of the district, in the order or resolution authorizing and directing the issuance of bonds of the district mentioned in 85-7-2014, shall provide for the annual levy and collection of a special tax or assessment upon all the lands included in the district, or in a subdistrict if the bonds are to be issued on behalf of the subdistrict, and subject to taxation and assessment, sufficient in amount to meet the interest on the bonds promptly when and as the interest accrues and to discharge the principal of the bonds at their maturity or respective maturities and to meet all payments due or to become due to the United States under any 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, at the times the payments by the contract become due and payable.
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); amd. Sec. 21, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2102. Added lands to pay proportional share of bonded indebtedness

85-7-2102. Added lands to pay proportional share of bonded indebtedness.
(1) Where a district or subdistrict is extended after the construction of works of irrigation, including drainage works, to include other irrigable lands, the included lands are chargeable with the proportion of the bonded indebtedness incurred or authorized to be incurred by any district or subdistrict and the proportion of the indebtedness incurred under any 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, as the district court shall order, as provided in 85-7-1808 through 85-7-1811 and 85-7-1841 through 85-7-1845. The board of commissioners of the district shall provide for the levy of a special tax or assessment against the included lands on account of the bonds and the interest on the bonds and on account of any payments under any contracts 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.
(2) The special tax or assessment shall be levied and collected as and in the manner as the special tax assessment against the lands of the original district or subdistrict on account of the payments under any 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, and on account of which the bonds and the interest on the bonds is provided for, levied, and collected. Upon the extending of any district or subdistrict, the total of the bond indebtedness or indebtedness due to the United States shall be reapportioned, spread, and equalized upon and over the entire area, as provided in 85-7-2021.
History: En. Sec. 47, Ch. 146, L. 1909; amd. Sec. 15, Ch. 145, L. 1915; amd. Sec. 9, Ch. 153, L. 1917; amd. Sec. 7, Ch. 116, L. 1919; re-en. Sec. 7233, R.C.M. 1921; re-en. Sec. 7233, R.C.M. 1935; R.C.M. 1947, 89-1802; amd. Sec. 22, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2105. Cancellation of tax levy under certain conditions

85-7-2105. Cancellation of tax levy under certain conditions.
Whenever the board of commissioners has provided for the payment of any indebtedness of the district by levy of a special tax or assessment and thereafter makes provision for the payment of said indebtedness by the issuance of bonds, said board may cancel any portion or all of said levy theretofore made to raise funds to pay said indebtedness. Whenever said board has provided for the payment of any indebtedness of the district by the authorization of bonds and the levy of a special tax or assessment to pay the principal of and interest on said bonds and thereafter cancels said issue of bonds as provided for in 85-7-2025, said board may cancel any portion or all of said levy theretofore made to raise funds to pay the principal of or interest on said bonds so canceled and refund to the respective persons paying the same the funds, if any, in the custody of the county treasurer collected for the purpose of meeting the principal of and interest on such bonds so canceled.
History: En. Sec. 49, Ch. 146, L. 1909; amd. Sec. 16, Ch. 145, L. 1915; amd. Sec. 1, Ch. 148, L. 1921; re-en. Sec. 7235, R.C.M. 1921; amd. Sec. 19, Ch. 157, L. 1923; re-en. Sec. 7235, R.C.M. 1935; amd. Sec. 2, Ch. 135, L. 1961; amd. Sec. 1, Ch. 51, L. 1973; R.C.M. 1947, 89-1804(3).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2106. Back assessments

85-7-2106. Back assessments.
Any land or lands which may for any reason have escaped assessment in any previous year or years may be assessed or listed for the omitted years and omitted charges in any subsequent year at the time of the making of the assessment in and for such subsequent year, but no such assessment shall be made later than 3 years after the occurrence of such omission.
History: En. Sec. 49, Ch. 146, L. 1909; amd. Sec. 16, Ch. 145, L. 1915; amd. Sec. 1, Ch. 148, L. 1921; re-en. Sec. 7235, R.C.M. 1921; amd. Sec. 19, Ch. 157, L. 1923; re-en. Sec. 7235, R.C.M. 1935; amd. Sec. 2, Ch. 135, L. 1961; amd. Sec. 1, Ch. 51, L. 1973; R.C.M. 1947, 89-1804(4).
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2107. Procedure for the determination of irrigable area

85-7-2107. Procedure for the determination of irrigable area.
(1) For the purpose of determining the number of acres of irrigable lands in each 40-acre tract or fractional lot as designated by United States government survey or platted lot, if land is subdivided in lots and blocks (or whenever land is owned in less than 40-acre tracts or in less than the platted lot, in each tract) of land in the district or subdistrict, the board of commissioners of any irrigation district established under part 1, whenever considered advisable and at any time except as otherwise provided, may cause a careful topographical survey and map of the lands to be made, as well as a specific examination of the character of the soil of each tract. Upon completion of the survey and maps and examination, the board shall give notice that at a meeting of the board, to be held at the office of the board on a day to be fixed in the notice, the board will determine the irrigable area of each tract of land in the district or subdistrict and that it will hear and consider any objection on the part of any landowner in the district, or in a subdistrict if only the irrigable area of the subdistrict is being determined, to the determination and to adjustment of the irrigable area of the district or subdistrict or of any lands within any tract or subdivision of the district or subdistrict. It is not necessary to describe the tracts in the notice. The notice must be given by publication once a week for 2 successive calendar weeks in a newspaper of general circulation in the county where the office of the board is located, and whenever lands of any irrigation district or subdistrict lie in more than one county, the notice must also be published in a newspaper or newspapers of general circulation in each county. The last publication of the notice must be at least 5 days prior to the date fixed for the meeting.
(2) At the meeting, the board shall determine and fix the number of acres in each tract or subdivision irrigable from the works or proposed works of the district or subdistrict and shall hear all persons interested who may appear and shall continue in session from day to day (exclusive of Sundays and legal holidays) as long as may be necessary and until the determination of irrigable area is completed. The board shall hear and receive all evidence offered, including maps and surveys caused to be prepared by it as well as maps and surveys prepared by any owner of lands. Upon determination, the irrigable area fixed is the acreage upon which any special tax or assessment must be levied, and each irrigable acre shall pay at the same rate as every other acre of irrigable land in the district or subdistrict, except as otherwise provided by law.
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(part); amd. Sec. 25, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2108. Taxes to be lien upon land

85-7-2108. Taxes to be lien upon land.
Any special tax or assessment levied for any purpose is a lien upon the entire 40-acre tract or fractional lot as designated by United States government survey or platted lot, if land is subdivided in lots and blocks (or whenever land is owned in less than 40-acre tracts or in less than the platted lot, against each such tract) of land in the district or subdistrict of which the irrigable area forms a part, and the lien shall attach to the entire tract as of January 1 in the year in which the special tax or assessment is levied.
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(part); amd. Sec. 26, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2109. List of all lands in district or subdistrict to be prepared

85-7-2109. List of all lands in district or subdistrict to be prepared.
Upon completing the determination, the board shall fix, by appropriate resolution or order, the total acreage and the irrigable acreage of each tract or subdivision and shall prepare a list of all lands in the district or subdistrict. The list must contain an accurate description of each 40-acre tract or fractional lot as designated by United States government survey or platted lot, if land is subdivided in lots and blocks (or whenever land is owned in less than 40-acre tracts or in less than the platted lot, then of each such tract) of land in the district or subdistrict, the total acreage and the number of irrigable acres as fixed and determined, and the name of the owner or holder of title or evidence of title, ascertained as provided in 85-7-101 and 85-7-102. This list, when completed and adopted, must be filed in the office of the board and shall remain there for public inspection. A certified copy of the resolution and list must be filed with the county clerk and recorder of each county in which any portion of the lands in the district is situated. The lands not situated in the county in which the copy is filed must be omitted from the copy.
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(3); amd. Sec. 27, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2110. Nonirrigable lands not to be taxed

85-7-2110. Nonirrigable lands not to be taxed.
A special tax or assessment may not be levied against any 40-acre tract or fractional lot as designated by United States public survey or platted lot, if land is subdivided in lots and blocks (or whenever lands are owned in less than 40-acre tracts or in less than the platted lot, against each such tract) found by the board of commissioners to contain no irrigable land. A lien created after the order of determination may not attach to any nonirrigable tract, nor may the owner or owners of any nonirrigable tract or tracts have any vote or votes in any proceeding or election under the provisions of Chapter 146 of the Laws of 1909 or any amendment thereof or act supplementary thereto, after the making of the order, unless their land or a portion of their land is found by the board to contain an area irrigable from the works or proposed works of the district or subdistrict.
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(4); amd. Sec. 28, Ch. 439, L. 1989.
2023 Montana Code Annotated › Title 85. Water Use › Chapter 7. Irrigation Districts › Part 21. Taxes and Assessments › 85-7-2111. Refunds and cancellation of excess taxes

85-7-2111. Refunds and cancellation of excess taxes.
Upon the determination provided for in 85-7-2107 through 85-7-2113, the board of commissioners may refund any taxes paid or cancel any unpaid taxes or assessments levied upon an acreage in excess of that so fixed by the order of determination and whenever necessary may issue warrants therefor.
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(5).