reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 6. Local Government Accounting › 7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund

7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund.
(1) Disability income insurance, as defined in 33-1-235, may be purchased for volunteer firefighters. Disability income insurance purchased under this section is not the same as workers' compensation coverage provided for under 7-33-4510.
(2) If the voters have approved a levy for the purchase of volunteer firefighters' disability income insurance or workers' compensation coverage, the governing body of a local government entity may establish a volunteer firefighters' disability income insurance account. The governing body may hold money in the account for any time period considered appropriate by the governing body. Money held in the account may not be considered as cash balance for the purpose of reducing mill levies.
(3) Money may be expended from the account to purchase disability income insurance coverage or for workers' compensation coverage for volunteer firefighters organized or deployed pursuant to any of the provisions of Title 7, chapter 33, parts 21 through 24 or 41.
(4) Money in the account must be invested as provided by law. Interest and income from the investment of money in the account must be credited to the account.
History: En. Sec. 1, Ch. 485, L. 2007; amd. Sec. 1, Ch. 255, L. 2011; amd. Sec. 2, Ch. 412, L. 2013.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 6. Local Government Accounting › 7-6-622. County coal trust fund -- expenditure restrictions

7-6-622. County coal trust fund -- expenditure restrictions.
(1) The governing body of a county receiving funding from coal-related activities may establish a county coal trust fund.
(2) Money received by a county from coal-related activities may be placed in the coal trust fund and may not be appropriated by the governing body until:
(a) a coal mining operation or coal-fired electric generation facility has permanently ceased mining-related or energy production-related activity; or
(b) the number of persons employed full-time in coal mining or coal-fired electric generation activities by the coal mining operation or coal-fired electric generation facility is less than 75% of the average number of persons employed full-time in activities by the operation or facility during the immediately preceding 5-year period.
(3) If the circumstances described in subsection (2)(a) or (2)(b) occur, the governing body of the county may use the remaining funds in the coal trust fund to:
(a) pay for outstanding capital project bonds or other expenses incurred prior to the end of activity or the reduction in the workforce described in subsection (2)(b);
(b) decrease property tax mill levies that are directly caused by the cessation or reduction of activity;
(c) promote diversification and development of the economic base within the jurisdiction of a local government unit through assistance to existing business for retention and expansion or to assist new business;
(d) attract new industry to the impact area;
(e) provide cash incentives for expanding the employment base of the area impacted by the changes in activity described in subsection (2); or
(f) provide grants or loans to other local government jurisdictions to assist with impacts caused by the changes in activity described in subsection (2).
(4) Except as provided in subsection (3)(b), money held in the coal trust fund may not be considered as cash balance for the purpose of reducing mill levies.
(5) Money in the coal trust fund must be invested as provided by law. Interest and income from the investment of money in the fund must be credited to the fund.
History: En. Sec. 1, Ch. 256, L. 2019.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1101. Definitions

7-6-1101. Definitions.
As used in this part, unless the context clearly requires otherwise, the following definitions apply:
(1) "Governing body" means the legislative authority of a local government, by whatever name designated.
(2) "Gross proceeds obligations" are tax anticipation notes or revenue anticipation notes that mature at a time not to exceed 5 years from the date issued and are secured by the collection of certain coal gross proceeds taxes, interest, and penalties pursuant to 15-23-708.
(3) "Local government" means any city, town, county, consolidated city-county, or school district.
(4) "Ordinance" means an ordinance or resolution of the local government.
(5) "Short-term obligations" are tax anticipation notes or revenue anticipation notes that mature at a time not to exceed 13 months from the date issued.
History: En. Sec. 1, Ch. 481, L. 1985; amd. Sec. 3, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1102. Gross proceeds and short-term obligations authorized

7-6-1102. Gross proceeds and short-term obligations authorized.
A local government may issue and sell gross proceeds obligations or short-term obligations as provided in this part in anticipation of taxes or revenues budgeted to be received and appropriated for expenditure during the fiscal year in which the obligations are issued. The proceeds of the obligations may be expended solely for the purposes for which the taxes or revenues were appropriated and for costs and expenses incident to the issuance and sale. Pending expenditure, the proceeds may be invested as provided by law. The principal and interest on short-term obligations must be repaid from the money derived from the taxes and revenues in anticipation of which they were issued, income from investment of the proceeds of the obligations, and any money otherwise legally available for this purpose.
History: En. Sec. 2, Ch. 481, L. 1985; amd. Sec. 4, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1103. Issuance and sale of gross proceeds obligations and short-term obligations -- procedure

7-6-1103. Issuance and sale of gross proceeds obligations and short-term obligations -- procedure.
(1) The issuance of gross proceeds obligations or short-term obligations must be authorized by an ordinance of the governing body that fixes the maximum amount of the obligations to be issued or, if applicable, the maximum amount that may be outstanding at any time, the maximum term and interest rate or rates to be borne by the obligations, the manner of sale, the maximum price, the form including bearer or registered as provided in Title 17, chapter 5, part 11, the terms, the conditions, and the covenants of the obligations. Gross proceeds obligations or short-term obligations issued under this section must bear fixed or variable rate or rates of interest that the governing body considers to be in the best interests of the local government. Variable rates of interest may be fixed in relationship to the standard or index that the governing body designates.
(2) The governing body may sell the gross proceeds obligations or short-term obligations at par or at a discount:
(a) at private negotiated sale to the board of investments as provided in Title 17, chapter 5, part 16; or
(b) at public sale to any other person. Any public sale must be noticed as provided in 7-7-4434.
History: En. Sec. 3, Ch. 481, L. 1985; amd. Sec. 4, Ch. 581, L. 1987; amd. Sec. 1, Ch. 423, L. 1995; amd. Sec. 5, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1105. Refunding and renewal of short-term obligations

7-6-1105. Refunding and renewal of short-term obligations.
(1) Gross proceeds obligations may, from time to time, be renewed or refunded by the issuance of gross proceeds obligations. Gross proceeds obligations may not be renewed or refunded to a date later than 5 years from the end of the fiscal year in which the original short-term obligation was issued.
(2) Short-term obligations may, from time to time, be renewed or refunded by the issuance of short-term obligations. Short-term obligations may not be renewed or refunded to a date later than 6 months from the end of the fiscal year in which the original short-term obligation was issued.
History: En. Sec. 4, Ch. 481, L. 1985; amd. Sec. 6, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1111. Gross proceeds and short-term obligations -- security

7-6-1111. Gross proceeds and short-term obligations -- security.
(1) Gross proceeds obligations are not general obligations of the local government and are collectible only from the collection of coal gross proceeds taxes, interest, and penalties pursuant to 15-23-708.
(2) Short-term obligations are general obligations of the local government and must be secured by the taxes and revenues in anticipation of which the short-term obligations were issued and in such other manner as set forth in the ordinance authorizing their issuance.
History: En. Sec. 5, Ch. 481, L. 1985; amd. Sec. 7, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1112. Funds for payment of principal and interest

7-6-1112. Funds for payment of principal and interest.
For the purpose of providing funds for the payment of principal of and interest on gross proceeds obligations or short-term obligations, the governing body may authorize the creation of a special fund or funds and provide for the payment from authorized sources to such funds of amounts sufficient to meet principal and interest requirements.
History: En. Sec. 6, Ch. 481, L. 1985; amd. Sec. 8, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1115. Local government debt limitations not to apply to short-term obligations

7-6-1115. Local government debt limitations not to apply to short-term obligations.
The debt limitations for local governments in Title 7, chapter 7, and Title 20, chapter 9, do not apply to gross proceeds obligations or short-term obligations issued in accordance with this part.
History: En. Sec. 7, Ch. 481, L. 1985; amd. Sec. 9, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 11. Tax and Revenue Anticipation Notes › 7-6-1116. Authority cumulative

7-6-1116. Authority cumulative.
The authority granted by this part is in addition and supplemental to any other authority granted and does not limit any other authority previously granted to any local government.
History: En. Sec. 8, Ch. 481, L. 1985.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1502. Resort community taxing authority -- specific delegation

7-6-1502. Resort community taxing authority -- specific delegation.
As required by 7-1-112, 7-6-1501 through 7-6-1507 specifically delegate to the qualified electors of each respective resort community the power to authorize their municipality to impose a resort tax within the corporate boundary of the municipality as provided in 7-6-1501 through 7-6-1507.
History: En. Sec. 2, Ch. 729, L. 1985; Sec. 7-6-4462, MCA 1995; redes. 7-6-1502 by Code Commissioner, 1997; amd. Sec. 81, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1503. Limit on resort tax rate -- goods and services subject to tax

7-6-1503. Limit on resort tax rate -- goods and services subject to tax.
(1) (a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504, but the rate may not exceed 3%.
(b) (i) Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure.
(ii) A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i).
(2) (a) The resort tax is a tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the resort community or area by the following establishments:
(i) hotels, motels, and other lodging or camping facilities;
(ii) restaurants, fast food stores, and other food service establishments;
(iii) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and
(iv) destination ski resorts and other destination recreational facilities.
(b) Establishments that sell luxuries shall collect a tax on such luxuries.
History: En. Sec. 3, Ch. 729, L. 1985; amd. Sec. 14, Ch. 370, L. 1987; amd. Sec. 3, Ch. 549, L. 1991; amd. Sec. 2, Ch. 554, L. 1995; Sec. 7-6-4463, MCA 1995; redes. 7-6-1503 by Code Commissioner, 1997; amd. Sec. 2, Ch. 261, L. 2019.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1505. Resort tax administration

7-6-1505. Resort tax administration.
(1) In this section, "governing body" means:
(a) the governing body of a resort community;
(b) if the resort tax has been approved by the qualified electors of a resort area, the board of county commissioners; or
(c) if the qualified electors of the resort area establish a resort area district, the district board of directors.
(2) Not less than 30 days prior to the date that the resort tax becomes effective, the governing body shall enact an administrative ordinance governing the collection and reporting of the resort taxes. This administrative ordinance may be amended at any time as may be necessary to effectively administer the resort tax.
(3) The administrative ordinance must specify:
(a) the times that taxes collected by businesses are to be remitted to the governing body;
(b) the office, officer, or employee of the governing body responsible for receiving and accounting for the resort tax receipts;
(c) the office, officer, or employee of the governing body responsible for enforcing the collection of resort taxes and the methods and procedures to be used in enforcing the collection of resort taxes due; and
(d) the penalties for failure to report taxes due, failure to remit taxes due, and violations of the administrative ordinance. The penalties may include:
(i) criminal penalties not to exceed a fine of $1,000 or 6 months' imprisonment, or both;
(ii) civil penalties if the governing body prevails in a suit for the collection of resort taxes, not to exceed 50% of the resort taxes found due plus the costs and attorney fees incurred by the governing body in the action;
(iii) revocation of a county or municipal business license held by the offender; and
(iv) any other penalties that may be applicable for violation of an ordinance.
(4) The administrative ordinance may include:
(a) further clarification and specificity in the categories of goods and services that are subject to the resort tax consistent with 7-6-1503;
(b) authorization for business administration and prepayment discounts. The discount authorization may allow each vendor and commercial establishment to:
(i) withhold up to 5% of the resort taxes collected to defray their costs for the administration of the tax collection; or
(ii) receive a refund of up to 5% of the resort tax payment received from them by the governing body 10 days prior to the collection due date established by the administrative ordinance.
(c) other administrative details necessary for the efficient and effective administration of the tax.
History: En. Sec. 5, Ch. 729, L. 1985; amd. Sec. 5, Ch. 549, L. 1991; amd. Sec. 21, Ch. 327, L. 1997; Sec. 7-6-4465, MCA 1995; redes. 7-6-1505 by Code Commissioner, 1997; amd. Sec. 83, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1506. Use of resort community tax revenue -- bond issue -- pledge

7-6-1506. Use of resort community tax revenue -- bond issue -- pledge.
(1) Unless otherwise restricted by the voter-approved tax authorization provided for in 7-6-1504, a resort community or a resort area district may appropriate and expend revenue derived from a resort tax for any activity, undertaking, or administrative service that the municipality or resort area district is authorized by law to perform, including costs resulting from the imposition of the tax.
(2) A resort community may issue bonds to provide, install, or construct any of the public facilities, improvements, or undertakings authorized under 7-7-4101, 7-7-4404, and 7-12-4102.
(3) Bonds issued under this section must be authorized by a resolution of the governing body, stating the terms, conditions, and covenants of the municipality or resort area district as the governing body considers appropriate. The bonds may be sold at a discount at a public or private sale.
(4) A resort community may pledge for repayment of bonds issued under this section the revenue derived from a resort tax, special assessments levied for and revenue collected from the facilities, improvements, or undertakings for which the bonds are issued, and any other source of revenue authorized by the legislature to be imposed or collected by the resort community. The bonds do not constitute debt for purposes of any statutory debt limitation, provided that in the resolution authorizing the issuance of the bonds, the municipality determines that the resort tax revenue, special assessments levied for and revenue from the facilities, improvements, or undertakings, or other sources of revenue, if any, pledged to the payment of the bonds will be sufficient in each year to pay the principal and interest on the bonds when due.
(5) Bonds may not be issued pledging proceeds of the resort tax for repayment unless the municipality in the resolution authorizing issuance of the bonds determines that in any fiscal year the annual revenue expected to be derived from the resort tax, less the amount required to reduce property taxes pursuant to 7-6-1507, equals at least 125% of the average amount of the principal and interest payable from the resort tax revenue on the bonds and any other outstanding bonds payable from the resort tax except any bonds to be refunded upon the issuance of the proposed bonds.
History: En. Sec. 6, Ch. 729, L. 1985; amd. Sec. 1, Ch. 40, L. 1987; Sec. 7-6-4466, MCA 1995; redes. 7-6-1506 by Code Commissioner, 1997; amd. Sec. 1, Ch. 232, L. 2013; amd. Sec. 84, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1507. Resort community tax -- property tax relief

7-6-1507. Resort community tax -- property tax relief.
(1) Annually anticipated receipts from the resort tax must be applied to reduce the municipal property tax levy for the fiscal year in an amount equal to at least 5% of the resort tax revenues derived during the preceding fiscal year.
(2) A resort community that received more resort tax revenues than had been included in the annual municipal budget shall establish a municipal property tax relief fund. All resort tax revenues received in excess of the budget amount must be placed in the fund. The entire fund must be used to replace municipal property taxes in the ensuing fiscal year.
History: En. Sec. 7, Ch. 729, L. 1985; Sec. 7-6-4467, MCA 1995; redes. 7-6-1507 by Code Commissioner, 1997.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate

7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate.
(1) The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be signed by at least 15% of the qualified electors of the proposed resort area.
(2) The petition must include a proposal to impose a resort tax within the proposed resort area, including the rate, duration, effective date, and purpose of the tax as provided in 7-6-1504.
(3) Upon receiving a petition to establish a resort area, the board of county commissioners shall present the question to the qualified electors of the proposed resort area as provided in 7-6-1504.
History: En. Sec. 2, Ch. 549, L. 1991; Sec. 7-6-4468, MCA 1995; redes. 7-6-1508 by Code Commissioner, 1997; amd. Sec. 85, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1509. Use of resort area tax

7-6-1509. Use of resort area tax.
(1) (a) Except as provided in subsection (1)(b) or unless otherwise provided by the resolution approved by the qualified electors under 7-6-1504, the board of county commissioners shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.
(b) If the qualified electors of a resort area have established a resort area district, the district board of directors shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.
(2) If the qualified electors of a resort area have not established a resort area district, the resort area shall reimburse the board of county commissioners for costs associated with the collection, administration, and litigation of the resort area tax.
History: En. Sec. 6, Ch. 549, L. 1991; amd. Sec. 22, Ch. 327, L. 1997; Sec. 7-6-4469, MCA 1995; redes. 7-6-1509 by Code Commissioner, 1997; amd. Sec. 86, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1532. Resort area district authorized

7-6-1532. Resort area district authorized.
The qualified electors of a resort area may create a resort area district by proceeding under the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550.
History: En. Sec. 2, Ch. 327, L. 1997; amd. Sec. 87, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1533. Petition to create resort area district

7-6-1533. Petition to create resort area district.
(1) The qualified electors of a resort area may present, at a regular meeting, a petition requesting the establishment of a resort area district to the board of county commissioners of the county in which the proposed resort area district is located. The petition must be signed by at least 10% of the qualified electors of the resort area.
(2) When the area to be included within the proposed resort area district lies in more than one county, the qualified electors shall present a petition to the board of county commissioners in each county. Each petition must contain the signatures of at least 10% of the qualified electors of that county.
(3) The petition must include a description or map of the existing resort area boundaries. The petition may not describe proposed resort area district boundaries that are different from the existing resort area boundaries designated pursuant to 7-6-1508.
History: En. Sec. 3, Ch. 327, L. 1997; amd. Sec. 88, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1534. Resort area district -- notice of petition -- hearing required

7-6-1534. Resort area district -- notice of petition -- hearing required.
(1) The board of county commissioners shall publish the text of the petition described in 7-6-1533, as provided in 7-1-2121, in each county in which the proposed resort area district lies and shall publish the date, time, and place that a public hearing on the petition will be held.
(2) In addition to the requirements of subsection (1), the board of county commissioners shall publish the text of the petition described in 7-6-1533 in a newspaper of general circulation in the county within which the proposed resort area district lies.
(3) A person wishing to comment on the creation of the proposed resort area district may file, by first-class mail or otherwise, comments with the clerk and recorder of the county in which the proposed resort area district lies.
(4) If the resort area lies within two or more counties, the provisions of this section apply to each county.
History: En. Sec. 4, Ch. 327, L. 1997.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1535. Resort area district -- hearing on petition

7-6-1535. Resort area district -- hearing on petition.
(1) At the hearing for which notification has occurred under 7-6-1534, the board of county commissioners shall accept comments supporting and opposing the petition. The board of county commissioners may adjourn the hearing from time to time, but the hearing must be completed within 4 weeks of its commencement.
(2) Upon concluding the hearing on the petition, the board of county commissioners shall determine whether the petition complies with the requirements of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550 and enter its determination into the minutes of a regularly scheduled meeting.
History: En. Sec. 5, Ch. 327, L. 1997; amd. Sec. 89, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1536. Resort area district -- election required -- notice

7-6-1536. Resort area district -- election required -- notice.
(1) Upon a determination that the petition complies with the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550, the board of county commissioners of each county in which the resort area lies shall conduct an election in accordance with Title 13, chapter 1, part 5.
(2) Notice of the election must be made as provided in 13-1-108 and must:
(a) describe the purpose of the proposed resort area district; and
(b) state the name of the proposed resort area district, which must include the words "resort area district".
History: En. Sec. 6, Ch. 327, L. 1997; amd. Sec. 90, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1539. Resolution creating resort area district upon favorable vote

7-6-1539. Resolution creating resort area district upon favorable vote.
(1) If a majority of the votes cast on the question of creating the resort area district are in favor of creating the resort area district, the board of county commissioners shall enter into its minutes an order, by resolution, creating the resort area district.
(2) Immediately following adoption of the resolution creating the resort area district, the board of county commissioners shall file with the secretary of state and the county clerk and recorder a copy of the resolution.
History: En. Sec. 9, Ch. 327, L. 1997.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1540. Resort area district -- certificate of incorporation from secretary of state

7-6-1540. Resort area district -- certificate of incorporation from secretary of state.
Within 10 days of receiving a copy of the resolution described in 7-6-1539, the secretary of state shall issue a certificate stating that the resort area district has been established under the laws of the state of Montana. The secretary of state shall file a copy of the certificate with the clerk and recorder in each county in which the resort area district is located.
History: En. Sec. 10, Ch. 327, L. 1997.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1541. General powers of resort area district

7-6-1541. General powers of resort area district.
(1) A resort area district may:
(a) have perpetual succession;
(b) sue and be sued in any court of competent jurisdiction;
(c) acquire by any legal means real and personal property necessary to the full exercise of its powers;
(d) make contracts, employ labor, and do all acts necessary for the full exercise of its powers; and
(e) issue and repay bonds as provided in 7-6-1542.
(2) (a) Subject to subsection (2)(b), the board of directors for a resort area district that does not have perpetual succession may submit the question of extension of the term of the resort area district directly to the qualified electors in an election conducted in accordance with Title 13, chapter 1, part 5. If the electorate extends the term of the resort area district, the provisions of this part continue to apply.
(b) The board of directors may not submit a question to the qualified electors to extend the term of a resort area district until the expiration of at least one-half of the existing term of the resort tax, as provided for in 7-6-1504. If a vote to extend the term fails, successive votes to extend the term may be taken no more than once each year.
(3) The board of directors may submit to the qualified electors of the resort area district the question of whether to levy the additional resort tax provided for in 7-6-1503(1)(b)(i) for infrastructure. The election must be noticed as provided in 7-6-1504 and conducted as provided in 13-1-501 through 13-1-505.
(4) The board of directors shall exercise the powers described in 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550.
History: En. Sec. 11, Ch. 327, L. 1997; amd. Sec. 1, Ch. 393, L. 2005; amd. Sec. 2, Ch. 232, L. 2013; amd. Sec. 91, Ch. 49, L. 2015; amd. Sec. 4, Ch. 261, L. 2019.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office

7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office.
(1) The board of directors is the governing body of the resort area district and is composed of five members, to be elected as provided in 7-6-1544.
(2) To qualify for the board of directors, a person must be a resident of the resort area district.
(3) Directors shall serve for a term of 4 years from the date of their election, except, of the directors elected at the first election, three directors shall serve for a term of 2 years and two shall serve for a term of 4 years.
(4) At the first meeting of the board, the directors shall determine by lot which of them shall serve the terms of less than 4 years. Each succeeding term is 4 years.
History: En. Sec. 13, Ch. 327, L. 1997; amd. Sec. 93, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1544. Resort area district board election

7-6-1544. Resort area district board election.
(1) The first election of the board of directors and each succeeding election must be held in accordance with Title 13, chapter 1, part 5.
(2) A declaration of candidacy for the board of directors may be filed with the election administrator of the county conducting the election for the resort area district. A declaration of candidacy must be filed within the time period specified in 13-1-502.
(3) (a) If the number of candidates filing a petition is insufficient to complete board membership, the existing board shall appoint as many members as are needed to complete the five-member board.
(b) An appointee to the board of directors must be elected by a majority of those voting at an election conducted on the date established pursuant to 13-1-504(1)(b) during the next year following the appointment. If an appointee does not receive a majority of votes cast in the election, the appointee's term expires, and the board of directors shall initiate the process described in this subsection (3).
History: En. Sec. 14, Ch. 327, L. 1997; amd. Sec. 2, Ch. 393, L. 2005; amd. Sec. 3, Ch. 44, L. 2007; amd. Sec. 94, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1546. Resort area district board -- vacancy

7-6-1546. Resort area district board -- vacancy.
(1) If a vacancy on the board of directors occurs by death, resignation, or removal from the resort area district, the remaining directors shall appoint a director to fill the vacancy. The term of the appointment coincides with the term that became vacant.
(2) An appointee to the board of directors must be elected by a majority of those voting at an election conducted in accordance with Title 13, chapter 1, part 5, as soon as possible following the appointment. If an appointee does not receive a majority of the votes cast in the election, the appointee's term expires and the board shall initiate the process to fill the vacancy as provided in subsection (1).
History: En. Sec. 16, Ch. 327, L. 1997; amd. Sec. 3, Ch. 393, L. 2005; amd. Sec. 95, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1547. Resort area district board -- meetings

7-6-1547. Resort area district board -- meetings.
(1) The board of directors shall meet at a regularly scheduled time and place. The board of directors shall provide public notice of any change in the time and place of the board meetings.
(2) All board of directors meetings are open to the public unless, under the terms of Article II, section 9, of the Montana constitution or 2-3-203, the presiding officer determines that the demands of individual privacy clearly exceed the merits of public disclosure.
(3) A majority of the board of directors constitutes a quorum for the transaction of business.
(4) The board of directors may act only by ordinance or resolution.
History: En. Sec. 17, Ch. 327, L. 1997; amd. Sec. 96, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1548. Referendum to dissolve resort area district

7-6-1548. Referendum to dissolve resort area district.
(1) On receipt of a petition to dissolve the resort area district, signed by more than 50% of the qualified electors of the resort area district, the board of directors shall set a date for a public hearing on dissolution of the resort area district. The hearing date must be at least 45 days and no more than 60 days after the date on which the board schedules the date of the hearing. A notice of the public hearing on dissolution must be published as provided in 7-1-2121. The published notice must include notice to creditors of the resort area district to present claims owed by the resort area district to the board of directors prior to the date set for the dissolution hearing.
(2) After the hearing, the board of directors shall submit the question of the resort area district's dissolution to a vote of the qualified electors voting in an election conducted in accordance with Title 13, chapter 1, part 5.
History: En. Sec. 18, Ch. 327, L. 1997; amd. Sec. 97, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 15. Resort Tax › 7-6-1550. Resolution dissolving resort area district upon favorable vote

7-6-1550. Resolution dissolving resort area district upon favorable vote.
(1) If a majority of the votes cast on the question of dissolving the resort area district are in favor of dissolving the resort area district, the board of county commissioners shall enter into its minutes an order, by resolution, dissolving the resort area district. The resolution must contain, explicitly or by reference, an orderly plan of dissolution.
(2) Immediately following adoption of the resolution dissolving the resort area district, the board of county commissioners shall file with the secretary of state and the county clerk and recorder a copy of the resolution.
(3) The resort area district is dissolved as provided in the plan of dissolution.
History: En. Sec. 20, Ch. 327, L. 1997.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 16. Impact Fees to Fund Capital Improvements › 7-6-1601. Definitions

7-6-1601. Definitions.
As used in this part, the following definitions apply:
(1) (a) "Capital improvements" means improvements, land, and equipment with a useful life of 10 years or more that increase or improve the service capacity of a public facility.
(b) The term does not include consumable supplies.
(2) "Connection charge" means the actual cost of connecting a property to a public utility system and is limited to the labor, materials, and overhead involved in making connections and installing meters.
(3) "Development" means construction, renovation, or installation of a building or structure, a change in use of a building or structure, or a change in the use of land when the construction, installation, or other action creates additional demand for public facilities.
(4) "Governmental entity" means a county, city, town, or consolidated government.
(5) (a) "Impact fee" means any charge imposed upon development by a governmental entity as part of the development approval process to fund the additional service capacity required by the development from which it is collected. An impact fee may include a fee for the administration of the impact fee not to exceed 5% of the total impact fee collected.
(b) The term does not include:
(i) a charge or fee to pay for administration, plan review, or inspection costs associated with a permit required for development;
(ii) a connection charge;
(iii) any other fee authorized by law, including but not limited to user fees, special improvement district assessments, fees authorized under Title 7 for county, municipal, and consolidated government sewer and water districts and systems, and costs of ongoing maintenance; or
(iv) onsite or offsite improvements necessary for new development to meet the safety, level of service, and other minimum development standards that have been adopted by the governmental entity.
(6) "Proportionate share" means that portion of the cost of capital system improvements that reasonably relates to the service demands and needs of the project. A proportionate share must take into account the limitations provided in 7-6-1602.
(7) "Public facilities" means:
(a) a water supply production, treatment, storage, or distribution facility;
(b) a wastewater collection, treatment, or disposal facility;
(c) a transportation facility, including roads, streets, bridges, rights-of-way, traffic signals, and landscaping;
(d) a storm water collection, retention, detention, treatment, or disposal facility or a flood control facility;
(e) a police, emergency medical rescue, or fire protection facility; and
(f) other facilities for which documentation is prepared as provided in 7-6-1602 that have been approved as part of an impact fee ordinance or resolution by:
(i) a two-thirds majority of the governing body of an incorporated city, town, or consolidated local government; or
(ii) a unanimous vote of the board of county commissioners of a county government.
History: En. Sec. 1, Ch. 299, L. 2005.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 16. Impact Fees to Fund Capital Improvements › 7-6-1604. Impact fee advisory committee

7-6-1604. Impact fee advisory committee.
(1) A governmental entity that intends to propose an impact fee ordinance or resolution shall establish an impact fee advisory committee.
(2) An impact fee advisory committee must include at least one representative of the development community. The committee shall review and monitor the process of calculating, assessing, and spending impact fees.
(3) The impact fee advisory committee shall serve in an advisory capacity to the governing body of the governmental entity.
History: En. Sec. 4, Ch. 299, L. 2005; amd. Sec. 2, Ch. 276, L. 2015.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2101. Procedure if county treasurer dies in office

7-6-2101. Procedure if county treasurer dies in office.
(1) In case of the death of a county treasurer, the treasurer's legal representatives shall deliver up all official money, books, accounts, papers, and documents that come into their possession.
(2) A percentage may not be allowed to the treasurer on any money received by the treasurer from the legal representative of a predecessor.
History: En. Sec. 4369, Pol. C. 1895; re-en. Sec. 3005, Rev. C. 1907; re-en. Sec. 4769, R.C.M. 1921; Cal. Pol. C. Sec. 4163; re-en. Sec. 4769, R.C.M. 1935; R.C.M. 1947, 16-2623(part); amd. Sec. 474, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2102. Limitation on number of deputy county treasurers

7-6-2102. Limitation on number of deputy county treasurers.
(1) Except as provided in subsection (2), the number of deputies allowed the county treasurer may not exceed:
(a) two in counties having a taxable valuation of $50 million or more;
(b) one in counties having a taxable valuation of less than $50 million.
(2) The board of county commissioners may allow additional deputies as may be necessary during the months of November and December of each year.
History: En. Sec. 2, Ch. 75, L. 1905; re-en. Sec. 3128, Rev. C. 1907; re-en. Sec. 4880, R.C.M. 1921; re-en. Sec. 4880, R.C.M. 1935; amd. Sec. 1, Ch. 97, L. 1939; amd. Sec. 2, Ch. 87, L. 1943; amd. Sec. 7, Ch. 391, L. 1973; R.C.M. 1947, 16-3706(part); amd. Sec. 16, Ch. 128, L. 2011.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2103. Suspension of county treasurer in case of misconduct

7-6-2103. Suspension of county treasurer in case of misconduct.
Whenever an action based upon official misconduct is commenced against a county treasurer, the board of county commissioners may in its discretion suspend the treasurer from office until the suit is determined and may appoint some person to fill the vacancy.
History: En. Sec. 4368, Pol. C. 1895; re-en. Sec. 3004, Rev. C. 1907; re-en. Sec. 4768, R.C.M. 1921; Cal. Pol. C. Sec. 4162; re-en. Sec. 4768, R.C.M. 1935; R.C.M. 1947, 16-2622; amd. Sec. 475, Ch. 61, L. 2007.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2111. Duties of county treasurer

7-6-2111. Duties of county treasurer.
The county treasurer shall:
(1) receive all money belonging to the county and all other money directed to be paid to the treasurer by law, safely keep the money, apply and pay the money out, and account for the money as required by law;
(2) keep an account of the receipt and expenditures of the money in books provided for the purpose, in which must be entered:
(a) the amount and the time when, from whom, and on what account all money was received;
(b) the amount and time when, to whom, and on what account all disbursements were made;
(3) keep books so that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, with the whole receipts and expenditures shown in one general or cash account;
(4) disburse the county money only on county warrants issued by the county clerk, based on orders of the board of county commissioners, or as otherwise provided by law.
History: En. Sec. 4350, Pol. C. 1895; re-en. Sec. 2986, Rev. C. 1907; re-en. Sec. 4750, R.C.M. 1921; Cal. Pol. C. Sec. 4144; re-en. Sec. 4750, R.C.M. 1935; amd. Sec. 3, Ch. 452, L. 1975; R.C.M. 1947, 16-2601(1) thru (5); amd. Sec. 10, Ch. 430, L. 1995; amd. Sec. 45, Ch. 278, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2112. Repealed

7-6-2112. Repealed.
Sec. 61, Ch. 278, L. 2001.
History: En. Sec. 4361, Pol. C. 1895; re-en. Sec. 2997, Rev. C. 1907; re-en. Sec. 4761, R.C.M. 1921; Cal. Pol. C. Sec. 4155; re-en. Sec. 4761, R.C.M. 1935; amd. Sec. 1, Ch. 75, L. 1941; R.C.M. 1947, 16-2612; amd. Sec. 3, Ch. 252, L. 1979; amd. Sec. 11, Ch. 430, L. 1995.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2113. Effect of failure to make treasurer's report

7-6-2113. Effect of failure to make treasurer's report.
If a county treasurer neglects or refuses to settle or report as required in 7-6-612, the county treasurer forfeits and shall pay to the county the sum of $500 for each neglect or refusal. The board of county commissioners shall institute suits for the recovery of the sum.
History: En. Sec. 4362, Pol. C. 1895; re-en. Sec. 2998, Rev. C. 1907; re-en. Sec. 4762, R.C.M. 1921; Cal. Pol. C. Sec. 4156; re-en. Sec. 4762, R.C.M. 1935; R.C.M. 1947, 16-2613; amd. Sec. 47, Ch. 278, L. 2001.
2023 Montana Code Annotated › Title 7. Local Government › Chapter 6. Financial Administration and Taxation › Part 21. Office of County Treasurer › 7-6-2114. Inspection of treasurer's books and records

7-6-2114. Inspection of treasurer's books and records.
(1) The books, accounts, and vouchers of the treasurer are at all times subject to the inspection and examination of the board of county commissioners and the grand jury.
(2) The treasurer shall permit the department of administration and county clerk or the board of county commissioners to examine the treasurer's books and count the money in the treasury when they wish to make an examination or counting.
History: (1)En. Sec. 4370, Pol. C. 1895; re-en. Sec. 3006, Rev. C. 1907; re-en. Sec. 4770, R.C.M. 1921; Cal. Pol. C. Sec. 4164; re-en. Sec. 4770, R.C.M. 1935; Sec. 16-2624, R.C.M. 1947; (2)En. Sec. 4371, Pol. C. 1895; re-en. Sec. 3007, Rev. C. 1907; re-en. Sec. 4771, R.C.M. 1921; Cal. Pol. C. Sec. 4165; amd. Sec. 1, Ch. 124, L. 1935; re-en. Sec. 4771, R.C.M. 1935; amd. Sec. 71, Ch. 348, L. 1974; amd. Sec. 1, Ch. 61, L. 1975; amd. Sec. 30, Ch. 213, L. 1975; Sec. 16-2625, R.C.M. 1947; R.C.M. 1947, 16-2624, 16-2625(1); amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 1, Ch. 287, L. 1983; amd. Sec. 31, Ch. 483, L. 2001.