reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-504. Property and money in litigation

15-8-504. Property and money in litigation.
Money and property in litigation in possession of a county treasurer or of a court or a clerk thereof or receiver must be assessed to such treasurer, clerk, or receiver and the taxes paid thereon under the direction of the court.
History: En. Sec. 32, p. 84, L. 1891; re-en. Sec. 3721, Pol. C. 1895; re-en. Sec. 2540, Rev. C. 1907; re-en. Sec. 2032, R.C.M. 1921; Cal. Pol. C. Sec. 3647; re-en. Sec. 2032, R.C.M. 1935; R.C.M. 1947, 84-438.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-511. Undivided interest in common elements of condominium project -- definition

15-8-511. Undivided interest in common elements of condominium project -- definition.
(1) Each unit of a condominium project is considered a parcel of real property subject to separate assessment and taxation. Each unit owner must be assessed for the unit owner's percentage of undivided interest in elements of the condominium project, except parks, owned in common by the unit owners. The percentage of undivided interest stated in a unit declaration is the figure to be used in assessing common elements under this section.
(2) As used in this chapter, "common elements" has the meaning provided in 70-23-102.
History: En. Sec. 1, Ch. 452, L. 1985; amd. Sec. 2, Ch. 379, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-512. Common elements serving residential or commercial development

15-8-512. Common elements serving residential or commercial development.
(1) Each lot in a residential or commercial development, regardless of whether improved or unimproved, is considered a parcel of real property subject to separate assessment and taxation. The value of common elements must be allocated to each lot owner pursuant to 15-8-111.
(2) The assessment provisions of subsection (1) are not negated by the existence or formation of a contract between the developer and lot purchasers or an agreement among lot purchasers that would attempt to obligate the developer or an association of lot owners to pay taxes on the common elements.
History: En. Sec. 2, Ch. 452, L. 1985; amd. Sec. 3, Ch. 379, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-701. Property tax record -- definition -- listing property in

15-8-701. Property tax record -- definition -- listing property in.
(1) Unless the context clearly indicates otherwise, the term "property tax record" means the record that is kept in each county by the department and that contains the information described in subsection (2). The term includes records referred to as an "assessment book" or "assessment roll" and, in a county in which the property tax record is kept on a computer system, the information on the system analogous to the information described in subsection (2).
(2) The department shall prepare a property tax record with appropriate headings, in which must be listed all property within the state and in which must be specified, by an appropriate heading:
(a) the name of the person to whom the property is assessed;
(b) land by description sufficient to identify it, the locality, and the improvements on the land;
(c) all taxable personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail the personal property does not invalidate the assessment;
(d) the assessed value of real estate;
(e) the assessed value of improvements on land, except that land and improvements must be separately listed when required under 15-8-111;
(f) the assessed value of improvements on real estate assessed to persons other than the owners of the real estate. Taxable improvements owned by a person, located upon land exempt from taxation, must, as to the manner of assessment, be assessed as other real estate. A value may not be assessed against the exempt land, and the land may not be charged with and is not responsible for the assessment made against any taxable improvements located on the land.
(g) the assessed value of all taxable personal property;
(h) the school, road, and other revenue districts in which each piece of property assessed is situated;
(i) the total assessed value of all property;
(j) the taxable value of all property;
(k) the taxes and fees assessed against the property; and
(l) the total of each type of tax, levy, and fee.
History: (1)En. 84-502.1 by Sec. 27, Ch. 405, L. 1973; Sec, 84-502.1, R.C.M. 1947; (2)En. Sec. 34, p. 84, L. 1891; re-en. Sec. 3724, Pol. C. 1895; re-en. Sec. 2543, Rev. C. 1907; re-en. Sec. 2048, R.C.M. 1921; Cal. Pol. C. Sec. 3650; re-en. Sec. 2048, R.C.M. 1935; amd. Sec. 26, Ch. 405, L. 1973; amd. Sec. 2, Ch. 209, 1975; amd. Sec. 3, Ch. 436, L. 1975; amd. Sec. 5, Ch. 126, L. 1977; Sec. 84-501, R.C.M. 1947; R.C.M. 1947, 84-501, 84-502.1; amd. Sec. 1, Ch. 253, L. 1985; amd. Sec. 63, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-702. Persons desiring to be listed

15-8-702. Persons desiring to be listed.
Lands described on the property tax record do not need to be described a second time, but any person claiming the land and desiring to be assessed for the land may have the person's name inserted with that of the person to whom the land is assessed.
History: En. Sec. 3731, Pol. C. 1895; re-en. Sec. 2550, Rev. C. 1907; re-en. Sec. 2055, R.C.M. 1921; Cal. Pol. C. Sec. 3657; re-en. Sec. 2055, R.C.M. 1935; amd. Sec. 1, Ch. 283, L. 1975; R.C.M. 1947, 84-508; amd. Sec. 2, Ch. 366, L. 1993; amd. Sec. 64, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-703. Repealed

15-8-703. Repealed.
Sec. 1, Ch. 17, L. 1985.
History: (1)En. Sec. 3851, Pol. C. 1895; re-en. Sec. 2615, Rev. C. 1907; re-en. Sec. 2167, R.C.M. 1921; re-en. Sec. 2167, R.C.M. 1935; Sec. 84-4012, R.C.M. 1947; (2)En. Sec. 4019, Pol. C. 1895; re-en. Sec. 2737, Rev. C. 1907; re-en. Sec. 2168, R.C.M. 1921; re-en. Sec. 2168, R.C.M. 1935; amd. Sec. 81, Ch. 405, L. 1973; Sec. 84-4013, R.C.M. 1947; R.C.M. 1947, 84-4012, 84-4013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-704. Map book

15-8-704. Map book.
The department shall make maps showing public and private land for each county and shall designate the person to whom the land is assessed.
History: En. Sec. 3727, Pol. C. 1895; re-en. Sec. 2546, Rev. C. 1907; re-en. Sec. 2051, R.C.M. 1921; re-en. Sec. 2051, R.C.M. 1935; amd. Sec. 28, Ch. 405, L. 1973; R.C.M. 1947, 84-504; amd. Sec. 65, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-705. Repealed

15-8-705. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 37, p. 86, L. 1891; re-en. Sec. 3728, Pol. C. 1895; re-en. Sec. 2547, Rev. C. 1907; re-en. Sec. 2052, R.C.M. 1921; Cal. Pol. C. Sec. 3654; re-en. Sec. 2052, R.C.M. 1935; amd. Sec. 29, Ch. 405, L. 1973; R.C.M. 1947, 84-505.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-706. Repealed

15-8-706. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: (1)En. Sec. 3729, Pol. C. 1895; re-en. Sec. 2548, Rev. C. 1907; re-en. Sec. 2053, R.C.M. 1921; Cal. Pol. C. Sec. 3655; re-en. Sec. 2053, R.C.M. 1935; amd. Sec. 30, Ch. 405, L. 1973; Sec. 84-506, R.C.M. 1947; (2)En. Sec. 3730, Pol. C. 1895; re-en. Sec. 2549, Rev. C. 1907; re-en. Sec. 2054, R.C.M. 1921; Cal. Pol. C. Sec. 3656; re-en. Sec. 2054, R.C.M. 1935; amd. Sec. 31, Ch. 405, L. 1973; Sec. 84-507, R.C.M. 1947; R.C.M. 1947, 84-506, 84-507; amd. Sec. 1, Ch. 225, L. 1983; amd. Sec. 7, Ch. 598, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-707. Correction of defects in property tax record

15-8-707. Correction of defects in property tax record.
(1) At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.
(2) If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.
History: En. Sec. 193, p. 127, L. 1891; re-en. Sec. 4010, Pol. C. 1895; re-en. Sec. 2728, Rev. C. 1907; re-en. Sec. 2058, R.C.M. 1921; Cal. Pol. C. Sec. 3881; re-en. Sec. 2058, R.C.M. 1935; amd. Sec. 34, Ch. 405, L. 1973; R.C.M. 1947, 84-511; amd. Sec. 1, Ch. 477, L. 1979; amd. Sec. 2, Ch. 17, L. 1985; amd. Sec. 66, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-708. Omissions in delinquent lists -- correction by publication

15-8-708. Omissions in delinquent lists -- correction by publication.
(1) When the omission, error, or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended or notice of the correction may be given in a supplementary publication.
(2) The publication must be made in the same manner as the original publication and for not less than 1 week.
History: (1)En. Sec. 194, p. 127, L. 1891; re-en. Sec. 4011, Pol. C. 1895; re-en. Sec. 2729, Rev. C. 1907; re-en. Sec. 2059, R.C.M. 1921; Cal. Pol. C. Sec. 3882; re-en. Sec. 2059, R.C.M. 1935; Sec. 84-512, R.C.M. 1947; (2)En. Sec. 195, p. 127, L. 1891; re-en. Sec. 4012, Pol. C. 1895; re-en. Sec. 2730, Rev. C. 1907; re-en. Sec. 2060, R.C.M. 1921; Cal. Pol. C. Sec. 3883; re-en. Sec. 2060, R.C.M. 1935; Sec. 84-513, R.C.M. 1947; R.C.M. 1947, 84-512, 84-513.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-709. Statement of changes to be sent to county clerk and recorder

15-8-709. Statement of changes to be sent to county clerk and recorder.
The department shall notify each county clerk and recorder of the changes made by the department in the property tax record of the county or any assessment contained in the property tax record, which changes are prima facie evidence of the regularity of all proceedings of the department resulting in the action that is the subject matter of the statement.
History: En. Sec. 12, Ch. 3, L. 1923; re-en. Sec. 2122.12, R.C.M. 1935; amd. Sec. 57, Ch. 405, L. 1973; R.C.M. 1947, 84-712; amd. Sec. 67, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-710. Property tax record prima facie evidence

15-8-710. Property tax record prima facie evidence.
The property tax record or delinquent list or a copy of either certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of the law in relation to the assessment and levy of the taxes have been complied with.
History: En. Sec. 133, p. 115, L. 1891; re-en. Sec. 3900, Pol. C. 1895; re-en. Sec. 2656, Rev. C. 1907; re-en. Sec. 2216, R.C.M. 1921; Cal. Pol. C. Sec. 3789; re-en. Sec. 2216, R.C.M. 1935; R.C.M. 1947, 84-4171; amd. Sec. 3, Ch. 17, L. 1985; amd. Sec. 68, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 7. Assessment and Map Books › 15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer

15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer.
(1) The department shall furnish to the county treasurer the names and, if available, the addresses of the owners of each multiple, undivided interest in a parcel of land located within the county. The department shall inform the county treasurer that the list of names may not include every owner of the parcel of land.
(2) If a parcel of land with undivided interests is located within the boundaries of a federally recognized Indian reservation, a copy of the notice of classification and appraisal shall be provided to the tribe or tribes governing the reservation. The department and the tribe may agree on a different procedure which provides the equivalent information to the tribal government.
History: En. Sec. 2, Ch. 444, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 9. Equalization › Part 1. General Provisions › 15-9-101. Department to equalize valuations -- hearing

15-9-101. Department to equalize valuations -- hearing.
(1) The department shall adjust and equalize the valuation of taxable property among the several counties, between the different classes of taxable property in any county and in the several counties, and between individual taxpayers and shall do all things necessary to secure a fair, just, and equitable valuation of all taxable property among counties, between the different classes of property, and between individual taxpayers.
(2) The department may hold a public hearing to determine the value of any class of property in any county and may raise or lower the value of any class of property on the basis of testimony at the hearing.
(3) At the hearing, the department may subpoena witnesses and hear and take evidence as in its discretion it considers proper.
History: (1)En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; Sec. 84-708.1, R.C.M. 1947; (2)En. Sec. 4, Ch. 187, L. 1933; re-en. Sec. 2116.1, R.C.M. 1935; amd. Sec. 40, Ch. 405, L. 1973; Sec. 84-605, R.C.M. 1947; (3)Secs. 2113 to 2121 were enacted as Secs. 60 to 70, pp. 96 to 99, L. 1891, appearing as Secs. 3780 to 3790, Pol. C. 1895; re-en. Secs. 2572 to 2582, Rev. C. 1907; Sec. 2576, Rev. C. 1907; re-en. Sec. 2117, R.C.M. 1921; Cal. Pol. C. Sec. 3676; re-en. Sec. 2117, R.C.M. 1935; amd. Sec. 6, Ch. 516, L. 1973; Sec. 84-606, R.C.M. 1947; R.C.M. 1947, 84-605, 84-606, 84-708.1(3); amd. Sec. 69, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 9. Equalization › Part 1. General Provisions › 15-9-102. Repealed

15-9-102. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 3785, Pol. C. 1895; re-en. Sec. 2577, Rev. C. 1907; amd. Sec. 1, Ch. 53, L. 1921; re-en. Sec. 2118, R.C.M. 1921; Cal. Pol. C. Sec. 3677; re-en. Sec. 2118, R.C.M. 1935; amd. Sec. 1, Ch. 102, L. 1951; amd. Sec. 41, Ch. 405, L. 1973; R.C.M. 1947, 84-607.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 9. Equalization › Part 1. General Provisions › 15-9-103. Department to use records in equalizing

15-9-103. Department to use records in equalizing.
The department shall use the abstract and all other information it may gain from the records of the county clerk and recorder or elsewhere in equalizing the assessment of the property of each county and shall enter in the property tax record any property that has not been assessed.
History: Secs. 2113 to 2121 were enacted as Secs. 60 to 70, pp. 96 to 99, L. 1891, appearing as Secs. 3780 to 3790, Pol. C. 1895; re-en. Secs. 2572 to 2582, Rev. C. 1907; Sec. 2580, Rev. C. 1907; re-en. Sec. 2119, R.C.M. 1921; Cal. Pol. C. Sec. 3679; re-en. Sec. 2119, R.C.M. 1935; amd. Sec. 42, Ch. 405, L. 1973; R.C.M. 1947, 84-608; amd. Sec. 70, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-101. Repealed

15-10-101. Repealed.
Sec. 7, Ch. 123, L. 1997.
History: En. Sec. 80, p. 104, L. 1891; amd. Sec. 3820, Pol. C. 1895; re-en. Sec. 2593, Rev. C. 1907; re-en. Sec. 2147, R.C.M. 1921; re-en. Sec. 2147, R.C.M. 1935; R.C.M. 1947, 84-3801.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-102. Repealed

15-10-102. Repealed.
Sec. 7, Ch. 123, L. 1997.
History: En. Sec. 3824, Pol. C. 1895; re-en. Sec. 2597, Rev. C. 1907; re-en. Sec. 2149, R.C.M. 1921; Cal. Pol. C. Sec. 3713; re-en. Sec. 2149, R.C.M. 1935; amd. Sec. 147, Ch. 516, L. 1973; amd. Sec. 2, Ch. 345, L. 1977; R.C.M. 1947, 84-3803.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-103. Repealed

15-10-103. Repealed.
Sec. 56, Ch. 767, L. 1991.
History: En. Sec. 84, p. 105, L. 1891; re-en. Sec. 3830, Pol. C. 1895; re-en. Sec. 2603, Rev. C. 1907; re-en. Sec. 2155, R.C.M. 1921; Cal. Pol. C. Sec. 3719; re-en. Sec. 2155, R.C.M. 1935; R.C.M. 1947, 84-3810.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-104. Repealed

15-10-104. Repealed.
Sec. 7, Ch. 123, L. 1997.
History: En. Sec. 3826, Pol. C. 1895; re-en. Sec. 2599, Rev. C. 1907; re-en. Sec. 2151, R.C.M. 1921; Cal. Pol. C. Sec. 3715; re-en. Sec. 2151, R.C.M. 1935; amd. Sec. 148, Ch. 516, L. 1973; R.C.M. 1947, 84-3806.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-105. Terminated

15-10-105. Terminated.
Sec. 2, Ch. 582, L. 1979.
History: En. Sec. 1, Ch. 582, L. 1979; amd. Sec. 1, Ch. 277, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-107. Terminated

15-10-107. Terminated.
Sec. 6, Ch. 408, L. 1999.
History: En. Sec. 1, Ch. 408, L. 1999; amd. Sec. 166, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 1. Statewide Levies › 15-10-109. Tax levy for university system

15-10-109. (Temporary) Tax levy for university system.
There is levied upon the taxable value of all real estate and personal property subject to taxation in the state of Montana 6 mills for the continued support, maintenance, and improvement of the Montana university system. The funds raised from the levy must be deposited in the state special revenue fund. (Terminates December 31, 2028--sec. 4, Ch. 73, L. 2017.)
History: En. Sec. 1, Ch. 73, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-201. Tax levies to be made in mills and tenths and hundredths of mills

15-10-201. Tax levies to be made in mills and tenths and hundredths of mills.
Every board of county commissioners, city or town council or commission, and every other board or commission authorized by law to make or fix tax levies for any purpose shall make and fix every such levy in mills and tenths and hundredths of mills.
History: En. Sec. 1, Ch. 123, L. 1935; re-en. Sec. 2148.1, R.C.M. 1935; R.C.M. 1947, 84-3802.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-202. Certification of taxable values

15-10-202. Certification of taxable values.
(1) Subject to subsection (2), by the first Monday in August, the department shall certify to each taxing authority the total taxable value within the jurisdiction of the taxing authority. The department shall also send to each taxing authority a written statement of its best estimate of the total taxable value of newly taxable property, as described in 15-10-420(3). Upon the request of a taxing authority, the department shall provide an estimate of the total taxable value within the jurisdiction of the taxing authority by the second Monday in July.
(2) For tax years beginning after December 31, 2000, if the ownership of centrally assessed property has been transferred in whole or in part to a different owner and the transferred property has a market value of $1 million or more as determined by the department, the department shall determine separately the taxable value of newly taxable property and the taxable value associated with reappraisal of centrally assessed property that is transferred to a different owner. The department shall certify to each taxing authority, at the time specified in subsection (1), the taxable value of newly taxable property and the total taxable value of centrally assessed property, exclusive of newly taxable property, that has been transferred to a different owner.
History: En. 84-7202 by Sec. 2, Ch. 286, L. 1974; R.C.M. 1947, 84-7202; amd. Sec. 4, Ch. 726, L. 1985; amd. Sec. 5, Ch. 26, Sp. L. June 1986; amd. Sec. 2, Ch. 9, L. 1989; amd. Sec. 71, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 26, L. 2001; amd. Sec. 2, Ch. 419, L. 2001; amd. Sec. 4, Ch. 34, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-203. Repealed

15-10-203. Repealed.
Sec. 23, Ch. 262, L. 2015.
History: En. 84-7203 by Sec. 3, Ch. 286, L. 1974; R.C.M. 1947, 84-7203; amd. Sec. 6, Ch. 581, L. 1979; amd. Sec. 39, Ch. 370, L. 1987; amd. Sec. 1, Ch. 817, L. 1991; amd. Sec. 72, Ch. 27, Sp. L. November 1993; amd. Sec. 67, Ch. 430, L. 1995; amd. Sec. 68, Ch. 354, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-204. Repealed

15-10-204. Repealed.
Sec. 4, Ch. 26, L. 2001; Sec. 6, Ch. 419, L. 2001.
History: En. 84-7204 by Sec. 4, Ch. 286, L. 1974; amd. Sec. 2, Ch. 354, L. 1977; R.C.M. 1947, 84-7204; amd. Sec. 7, Ch. 581, L. 1979; amd. Sec. 40, Ch. 370, L. 1987; amd. Sec. 90, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-205. Repealed

15-10-205. Repealed.
Sec. 4, Ch. 26, L. 2001; Sec. 6, Ch. 419, L. 2001.
History: En. 84-7205 by Sec. 5, Ch. 286, L. 1974; R.C.M. 1947, 84-7205; amd. Sec. 73, Ch. 27, Sp. L. November 1993; amd. Sec. 91, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-206. Notification of decisions of tax appeal boards

15-10-206. Notification of decisions of tax appeal boards.
The department shall notify each taxing authority of any change in the property tax record that results from actions by the state or county tax appeal boards.
History: En. 84-7206 by Sec. 6, Ch. 286, L. 1974; R.C.M. 1947, 84-7206; amd. Sec. 3, Ch. 9, L. 1989; amd. Sec. 74, Ch. 27, Sp. L. November 1993; amd. Sec. 3, Ch. 26, L. 2001; amd. Sec. 3, Ch. 419, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-207. Repealed

15-10-207. Repealed.
Sec. 4, Ch. 26, L. 2001; Sec. 6, Ch. 419, L. 2001.
History: En. 84-7207 by Sec. 7, Ch. 286, L. 1974; R.C.M. 1947, 84-7207; amd. Sec. 8, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 2. Statement of Levies › 15-10-208. Repealed

15-10-208. Repealed.
Sec. 4, Ch. 26, L. 2001; Sec. 6, Ch. 419, L. 2001.
History: En. 84-7208 by Sec. 8, Ch. 286, L. 1974; R.C.M. 1947, 84-7208; amd. Sec. 9, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-301. Repealed

15-10-301. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 85, p. 105, L. 1891; re-en. Sec. 3840, Pol. C. 1895; re-en. Sec. 2604, Rev. C. 1907; re-en. Sec. 2156, R.C.M. 1921; Cal. Pol. C. Sec. 3727; re-en. Sec. 2156, R.C.M. 1935; amd. Sec. 1, Ch. 167, L. 1943; amd. Sec. 76, Ch. 405, L. 1973; R.C.M. 1947, 84-4001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-302. Repealed

15-10-302. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 86, p. 105, L. 1891; re-en. Sec. 3841, Pol. C. 1895; re-en. Sec. 2605, Rev. C. 1907; re-en. Sec. 2157, R.C.M. 1921; Cal. Pol. C. Sec. 3728; re-en. Sec. 2157, R.C.M. 1935; amd. Sec. 77, Ch. 405, L. 1973; amd. Sec. 7, Ch. 126, L. 1977; R.C.M. 1947, 84-4002.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-303. Repealed

15-10-303. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 87, p. 105, L. 1891; re-en. Sec. 3842, Pol. C. 1895; re-en. Sec. 2606, Rev. C. 1907; re-en. Sec. 2158, R.C.M. 1921; Cal. Pol. C. Sec. 3729; re-en. Sec. 2158, R.C.M. 1935; amd. Sec. 149, Ch. 516, L. 1973; R.C.M. 1947, 84-4003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-304. Repealed

15-10-304. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 88, p. 106, L. 1891; re-en. Sec. 3843, Pol. C. 1895; re-en. Sec. 2607, Rev. C. 1907; re-en. Sec. 2159, R.C.M. 1921; Cal. Pol. C. Sec. 3730; re-en. Sec. 2159, R.C.M. 1935; amd. Sec. 1, Ch. 86, L. 1929; amd. Sec. 78, Ch. 405, L. 1973; R.C.M. 1947, 84-4004; amd. Sec. 2, Ch. 357, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-305. Clerk and recorder to report mill levy -- department to compute and enter taxes

15-10-305. Clerk and recorder to report mill levy -- department to compute and enter taxes.
(1) (a) The county clerk and recorder shall by the second Monday in September or within 30 calendar days after receiving certified taxable values notify the department of the number of mills needed to be levied for each taxing jurisdiction in the county. Except as provided in subsection (1)(b), the department shall compute the taxes by multiplying the number of mills times the taxable value of the property to be taxed and shall add any fees or assessments required to be levied against a person owning property. All taxes, fees, and assessments must be itemized for the property listed in the property tax record.
(b) In conveyances that result in a land split, the taxes must be based on the property as assessed on January 1 preceding the conveyance. The department is not required to include the name of the new owner in the computation of the amount of taxes, fees, and assessments to be levied against property that is part of a land conveyance if including the new owner's name would cause the department to violate the deadline provided in subsection (2).
(2) The department shall complete the computation of the amount of taxes, fees, and assessments to be levied against the property and shall notify the county clerk and recorder and the county treasurer by the second Monday in October. Notwithstanding the provisions of 15-10-321, if a county clerk and recorder fails to timely notify the department of the number of mills needed to be levied for each taxing jurisdiction in that county in accordance with subsection (1)(a), the department must have additional time to meet the notification requirement of this subsection (2) equal to the number of days that the notification required in subsection (1)(a) was received late by the department.
History: En. Sec. 89, p. 106, L. 1891; re-en. Sec. 3844, Pol. C. 1895; re-en. Sec. 2608, Rev. C. 1907; re-en. Sec. 2160, R.C.M. 1921; Cal. Pol. C. Sec. 3731; re-en. Sec. 2160, R.C.M. 1935; amd. Sec. 3, Ch. 167, L. 1943; amd. Sec. 79, Ch. 405, L. 1973; R.C.M. 1947, 84-4005; amd. Sec. 75, Ch. 27, Sp. L. November 1993; amd. Sec. 4, Ch. 414, L. 1997; amd. Sec. 2, Ch. 152, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-306. Repealed

15-10-306. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: (1)En. Sec. 90, p. 107, L. 1891; re-en. Sec. 3845, Pol. C. 1895; re-en. Sec. 2609, Rev. C. 1907; re-en. Sec. 2161, R.C.M. 1921; Cal. Pol. C. Sec. 3732; amd. Sec. 9, Ch. 96, L. 1923; re-en. Sec. 2161, R.C.M. 1935; amd. Sec. 2, Ch. 167, L. 1943; amd. Sec. 80, Ch. 405, L. 1973; Sec. 84-4006, R.C.M. 1947; (2)En. Sec. 93, p. 107, L. 1891; re-en. Sec. 3848, Pol. C. 1895; re-en. Sec. 2612, Rev. C. 1907; re-en. Sec. 2164, R.C.M. 1921; Cal. Pol. C. Sec. 3735; re-en. Sec. 2164, R.C.M. 1935; Sec. 84-4008, R.C.M. 1947; R.C.M. 1947, 84-4006, 84-4008.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-307. Repealed

15-10-307. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 92, p. 107, L. 1891; re-en. Sec. 3847, Pol. C. 1895; re-en. Sec. 2611, Rev. C. 1907; re-en. Sec. 2163, R.C.M. 1921; Cal. Pol. C. Sec. 3734; amd. Sec. 10, Ch. 96, L. 1923; re-en. Sec. 2163, R.C.M. 1935; amd. Sec. 4, Ch. 167, L. 1943; R.C.M. 1947, 84-4007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-308. Repealed

15-10-308. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 94, p. 107, L. 1891; re-en. Sec. 3849, Pol. C. 1895; re-en. Sec. 2613, Rev. C. 1907; re-en. Sec. 2165, R.C.M. 1921; Cal. Pol. C. Sec. 3736; amd. Sec. 11, Ch. 96, L. 1923; re-en. Sec. 2165, R.C.M. 1935; R.C.M. 1947, 84-4009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 3. Entry of Taxes › 15-10-321. Limitation on levy and computation of tax -- new taxing jurisdictions

15-10-321. Limitation on levy and computation of tax -- new taxing jurisdictions.
The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.
History: En. 84-3811 by Sec. 1, Ch. 349, L. 1977; R.C.M. 1947, 84-3811; amd. Sec. 1, Ch. 76, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 4. Limitation on Property Taxes › 15-10-401. Declaration of policy

15-10-401. Declaration of policy.
(1) The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1.
(2) Except as provided in 15-10-420, the people of the state of Montana declare that it is the policy of the state of Montana that no further property tax increases be imposed on property. In order to reduce volatility in property taxation and in order to reduce taxpayer uncertainty, it is the policy of the legislature to develop alternatives to market value for purposes of taxation.
History: En. Sec. 1, I.M. No. 105, approved Nov. 4, 1986; amd. Sec. 5, Ch. 463, L. 1997; amd. Sec. 92, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 4. Limitation on Property Taxes › 15-10-402. Property tax limited to 1996 levels

15-10-402. Property tax limited to 1996 levels.
Except as provided in 15-10-420, the amount of taxes levied on property described in Title 15, chapter 6, part 1, may not, for any taxing jurisdiction, exceed the amount levied for tax year 1996.
History: En. Sec. 2, I.M. No. 105, approved Nov. 4, 1986; amd. Sec. 6, Ch. 10, Sp. L. June 1989; amd. Sec. 2, Ch. 11, Sp. L. June 1989; amd. Sec. 3, Ch. 745, L. 1991; amd. Sec. 11, Ch. 773, L. 1991; amd. Sec. 7, Ch. 267, L. 1993; amd. Sec. 6, Ch. 463, L. 1997; amd. Sec. 93, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 4. Limitation on Property Taxes › 15-10-406. Limitation of applicability

15-10-406. Limitation of applicability.
The minimum tax imposed by 15-16-118 is not affected by the provisions of this part.
History: En. Sec. 2, Ch. 474, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 4. Limitation on Property Taxes › 15-10-412. Repealed

15-10-412. Repealed.
Sec. 171, Ch. 584, L. 1999.
History: En. Sec. 2, Ch. 654, L. 1987; amd. Sec. 2, Ch. 213, L. 1989; amd. Sec. 3, Ch. 636, L. 1989; amd. Sec. 1, Ch. 662, L. 1989; amd. Sec. 1, Ch. 5, Sp. L. June 1989; amd. Sec. 1, Ch. 6, Sp. L. June 1989; amd. Sec. 1, Ch. 7, Sp. L. June 1989; amd. Sec. 3, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 668, L. 1991; amd. Sec. 9, Ch. 680, L. 1991; amd. Sec. 4, Ch. 745, L. 1991; amd. Sec. 12, Ch. 773, L. 1991; amd. Sec. 8, Ch. 267, L. 1993; amd. Sec. 20, Ch. 333, L. 1993; amd. Sec. 1, Ch. 424, L. 1993; amd. Sec. 1, Ch. 483, L. 1993; amd. Sec. 30, Ch. 561, L. 1993; amd. Sec. 6, Ch. 573, L. 1993; amd. Sec. 1, Ch. 300, L. 1997; amd. Sec. 7, Ch. 463, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 10. Property Tax Levies › Part 4. Limitation on Property Taxes › 15-10-425. Mill levy election

15-10-425. Mill levy election.
(1) A county, consolidated government, incorporated city, incorporated town, school district, or other taxing entity may impose a new mill levy, increase a mill levy that is required to be submitted to the electors, or exceed the mill levy limit provided for in 15-10-420 by conducting an election as provided in this section.
(2) An election pursuant to this section must be held in accordance with Title 13, chapter 1, part 4 or 5, or Title 20 for school elections, whichever is appropriate to the taxing entity. The governing body shall pass a resolution, shall amend its self-governing charter, or must receive a petition indicating an intent to impose a new levy, increase a mill levy, or exceed the current statutory mill levy provided for in 15-10-420 on the approval of a majority of the qualified electors voting in the election. The resolution, charter amendment, or petition must include:
(a) the specific purpose for which the additional money will be used;
(b) either:
(i) the specific amount of money to be raised and the approximate number of mills to be imposed; or
(ii) the specific number of mills to be imposed and the approximate amount of money to be raised; and
(c) whether the levy is permanent or the durational limit on the levy.
(3) Notice of the election must be prepared by the governing body and given as provided in 13-1-108. The form of the ballot must reflect the content of the resolution or charter amendment and must include:
(a) the statement that "an increase in property taxes may lead to an increase in rental costs"; and
(b) a statement of the impact of the election on homes valued at $100,000, $300,000, and $600,000 in the district in terms of actual dollars in additional property taxes that would be imposed on residences with those values if the mill levy were to pass. The ballot may also include a statement of the impact of the election on homes of any other value in the district, if appropriate.
(4) If the majority voting on the question are in favor of the additional levy, the governing body is authorized to impose the levy in either the amount or the number of mills specified in the resolution or charter amendment.
(5) A governing body, as defined in 7-6-4002, may reduce an approved levy in any fiscal year without losing the authority to impose in a subsequent fiscal year up to the maximum amount or number of mills approved in the election. However, nothing in this subsection authorizes a governing body to impose more than the approved levy in any fiscal year or to extend the duration of the approved levy.
History: En. Sec. 1, Ch. 495, L. 2001; en. Sec. 2, Ch. 574, L. 2001; amd. Sec. 1, Ch. 170, L. 2007; amd. Sec. 194, Ch. 49, L. 2015; amd. Sec. 2, Ch. 388, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 15. Property Tax Appeals › Part 1. County Tax Appeal Board › 15-15-102. Application for reduction in valuation

15-15-102. Application for reduction in valuation.
(1) The valuation of property may not be reduced by the county tax appeal board unless either the taxpayer or the taxpayer's agent makes and files a written application for reduction with the county tax appeal board.
(2) The application for reduction may be obtained at the local appraisal office or from the county tax appeal board. The completed application must be submitted to the county clerk and recorder. The date of receipt is the date stamped on the appeal form by the county clerk and recorder upon receipt of the form. The county tax appeal board is responsible for obtaining the applications from the county clerk and recorder.
(3) One application for reduction may be submitted during each valuation cycle. The application must be submitted within the time periods provided for in 15-7-102(3)(a).
(4) A taxpayer who receives an informal review by the department of revenue as provided in 15-7-102(3)(a)(i) through [(3)(a)(iii)] may appeal the decision of the department of revenue to the county tax appeal board as provided in 15-7-102(6). The taxpayer may not file a subsequent application for reduction for the same property with the county tax appeal board during the same valuation cycle.
(5) If the department's determination after review is not made in time to allow the county tax appeal board to review the matter during the current tax year, the appeal must be reviewed during the next tax year, but the decision by the county tax appeal board is effective for the year in which the request for review was filed with the department. The application must state the post-office address of the applicant, specifically describe the property involved, and state the facts upon which it is claimed the reduction should be made. (Bracketed language in subsection (4) amended to "(3)(a)(ii)" on January 1, 2025--sec. 2, Ch. 638, L. 2023, sec. 6, Ch. 638, L. 2023.)
History: Secs. 2113 to 2121 were enacted as Secs. 60 to 70, pp. 96 to 99, L. 1891, appearing as Secs. 3780 to 3790, Pol. C. 1895; re-en. Secs. 2572 to 2582, Rev. C. 1907; Sec. 2574, Rev. C. 1907; re-en. Sec. 2115, R.C.M. 1921; Cal. Pol. C. Sec. 3674; amd. Sec. 2, Ch. 187, L. 1933; re-en. Sec. 2115, R.C.M. 1935; amd. Sec. 1, Ch. 103, L. 1945; amd. Sec. 2, Ch. 196, L. 1957; amd. Sec. 38, Ch. 405, L. 1973; amd. Sec. 1, Ch. 360, L. 1975; amd. Sec. 3, Ch. 155, L. 1977; amd. Sec. 3, Ch. 355, L. 1977; R.C.M. 1947, 84-603; amd. Sec. 2, Ch. 630, L. 1979; amd. Sec. 4, Ch. 9, L. 1989; amd. Sec. 3, Ch. 227, L. 1993; amd. Sec. 77, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 30, L. 1995; amd. Sec. 3, Ch. 56, L. 1999; amd. Sec. 23, Ch. 361, L. 2015; amd. Sec. 2, Ch. 20, L. 2017; amd. Sec. 6, Ch. 424, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 15. Property Tax Appeals › Part 1. County Tax Appeal Board › 15-15-104. Appeal to Montana tax appeal board

15-15-104. Appeal to Montana tax appeal board.
(1) If the appearance provisions of 15-15-103(1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301.
(2) If an appeal has been automatically granted by a county tax appeal board pursuant to 15-15-103(2), the department, on behalf of the state, or any municipal corporation aggrieved by the action may appeal to the Montana tax appeal board under 15-2-301. The time for filing an appeal commences on receipt by the department of the written notification required by 15-15-103(2)(b).
History: Ap. p. Sec. 9, Ch. 3, L. 1923; re-en. Sec. 2122.9, R.C.M. 1935; amd. Sec. 1, Ch. 33, L. 1939; amd. Sec. 54, Ch. 405, L. 1973; amd. Sec. 4, Ch. 38, L. 1974; amd. Sec. 1, Ch. 277, L. 1974; amd. Sec. 1, Ch. 155, L. 1977; amd. Sec. 1, Ch. 249, L. 1977; Sec. 84-709, R.C.M. 1947; Ap. p. by Code Commissioner, 1979; R.C.M. 1947, 84-709(part); amd. Sec. 3, Ch. 15, Sp. L. November 1993; amd. Sec. 2, Ch. 533, L. 2005; amd. Sec. 35, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 15. Property Tax Appeals › Part 1. County Tax Appeal Board › 15-15-105. Repealed

15-15-105. Repealed.
Sec. 7, Ch. 501, L. 1981.
History: En. 84-709.2 by Sec. 2, Ch. 404, L. 1975; R.C.M. 1947, 84-709.2(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 15. Property Tax Appeals › Part 1. County Tax Appeal Board › 15-15-106. Repealed

15-15-106. Repealed.
Sec. 7, Ch. 501, L. 1981.
History: En. 84-709.3 by Sec. 3, Ch. 404, L. 1975; R.C.M. 1947, 84-709.3(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 15. Property Tax Appeals › Part 2. Motor Vehicle Appeals › 15-15-201. Motor vehicle tax appeals -- payment and protest of local option taxes or fees in lieu of tax on motor vehicles

15-15-201. Motor vehicle tax appeals -- payment and protest of local option taxes or fees in lieu of tax on motor vehicles.
(1) (a) A taxpayer who seeks to appeal the imposition of local option taxes on light vehicles or fees in lieu of tax assessed against a motor vehicle and imposed by the department of justice under authority of 15-8-202 shall file a written application for the appeal not later than 30 days after receipt of the renewal notice from the department as provided in 61-3-535. The application must be on a form prescribed by the department of justice in consultation with the Montana tax appeal board.
(b) The application must include a specific explanation of the basis for the taxpayer's appeal. The basis for appeal must be related to the factors to be considered and applied by the department of justice under 61-3-503 and 61-3-529 and established by the department's rulemaking authority in 61-14-101.
(2) (a) The treasurer of the county or municipality is not required to deposit local option vehicle taxes or fees in lieu of tax on a motor vehicle paid under protest in the special fund designated as a protest fund as required for property taxes under 15-1-402. The taxes or fees paid under protest may be reported and distributed in the same manner as those received without protest.
(b) If a refund is payable as a result of the taxpayer prevailing in a tax appeal or court proceeding concerning the protested motor vehicle taxes or fees, a refund may be made in accordance with 15-16-603.
(3) (a) A motor vehicle tax appeal may be heard by the county tax appeal board during its next regularly scheduled session if the application for the appeal was filed by December 1. If during its current session, a county tax appeal board refuses or fails to hear a taxpayer's application that was timely filed by December 1, then the taxpayer's application is considered to be granted on the day following the board's final meeting for that year.
(b) A motor vehicle tax appeal filed after December 1 may be held over by the board to a session in the following year. If a taxpayer's application that was timely filed after December 1 of the current session of the county tax appeal board is held over to a session in the following year and if the county tax appeal board refuses or fails to hear the application during the following session, then the application is considered to be granted on the day following the board's final meeting for that year.
History: En. Sec. 1, Ch. 85, L. 1999; amd. Sec. 6, Ch. 85, L. 1999; amd. Sec. 2, Ch. 191, L. 2001; amd. Sec. 11, Ch. 542, L. 2005; amd. Sec. 16, Ch. 596, L. 2005; amd. Sec. 1, Ch. 335, L. 2019; amd. Sec. 36, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 16. Collection of Property Taxes › Part 1. Notice and Payment › 15-16-103. Special improvement districts with annual interest payments -- collection of special assessments for all special improvements

15-16-103. Special improvement districts with annual interest payments -- collection of special assessments for all special improvements.
(1) Special assessments or installments of special assessments made for special improvements in towns and cities, the bonds for which annual interest payments have been specified, and that have been duly and regularly made and levied by resolution according to law, are payable as provided in this section.
(2) (a) Except as provided in subsection (2)(b), one-half of the taxes are payable on or before 5 p.m. on November 30 of each year and one-half of the taxes are payable on or before 5 p.m. on May 31 of each year.
(b) For a taxpayer enrolled in the alternative payment schedule for primary residences provided for in 15-16-122, one-seventh of the taxes must be paid on or before 5 p.m. on the last day of each month beginning on November 30 and ending on May 31 provided that the full amount of the taxes payable is made by 5 p.m. on May 31 of each year. The seven monthly payments must be as nearly equal as possible and are due on November 30, December 31, January 31, February 28, March 31, April 30, and May 31.
(3) (a) (i) Except as provided in subsection (3)(a)(ii),if the taxes are not paid on or before 5 p.m. on November 30, they are subject to the same interest and penalty for nonpayment as delinquent property taxes under 15-16-102. The penalty and interest may be waived by resolution of the city council, as provided in 15-16-102(6).
(ii) For a taxpayer enrolled in the alternative payment schedule for primary residences provided for in 15-16-122, unless one-seventh of the taxes are paid on or before 5 p.m. on November 30 of each year, and the remaining tax payments are paid on or before the alternative payment schedule due dates provided for in subsection (2)(b), the amount payable is delinquent and draws interest and penalty as provided in subsection (3)(a)(i).
(b) If the taxes are not paid on or before 5 p.m. on May 31, they are subject to the same interest and penalty for nonpayment as delinquent property taxes under 15-16-102. The penalty and interest may be waived by resolution of the city council, as provided in 15-16-102(6).
(4) The collection of special assessments or installments of special assessments made for special improvements in towns and cities are as provided by 7-12-4181.
History: En. Sec. 1, Ch. 96, L. 1923; amd. Sec. 1, Ch. 79, L. 1929; amd. Sec. 1, Ch. 67, L. 1931; amd. Sec. 4, Ch. 158, L. 1933; re-en. Sec. 2169.3, R.C.M. 1935; R.C.M. 1947, 84-4104; amd. Sec. 5, Ch. 527, L. 1981; amd. Sec. 15, Ch. 449, L. 1989; amd. Sec. 3, Ch. 734, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 16. Collection of Property Taxes › Part 1. Notice and Payment › 15-16-104. Entry of payment -- receipt

15-16-104. Entry of payment -- receipt.
(1) The county treasurer shall note the date and the amount of the payment of any tax in the property tax record opposite the name of the person paying.
(2) (a) Except as provided in subsection (2)(b), the county treasurer shall give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.
(b) If the payment is received through the mail or by any electronic means, the county treasurer shall issue a receipt only on request of the person paying the tax. If the county treasurer issues a receipt, it must contain the information specified in subsection (2)(a).
History: (1)En. Sec. 3862, Pol. C. 1895; re-en. Sec. 2618, Rev. C. 1907; re-en. Sec. 2171, R.C.M. 1921; Cal. Pol. C. Sec. 3750; amd. Sec. 3, Ch. 96, L. 1923; re-en. Sec. 2171, R.C.M. 1935; Sec. 84-4106, R.C.M. 1947; (2)En. Sec. 97, p. 108, L. 1891; re-en. Sec. 3863, Pol. C. 1895; re-en. Sec. 2619, Rev. C. 1907; re-en. Sec. 2172, R.C.M. 1921; Cal. Pol. C. Sec. 3751; re-en. Sec. 2172, R.C.M. 1935; Sec. 84-4107, R.C.M. 1947; R.C.M. 1947, 84-4106, 84-4107; amd. Sec. 2, Ch. 599, L. 1987; amd. Sec. 80, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 16. Collection of Property Taxes › Part 1. Notice and Payment › 15-16-105. When property assessed more than once

15-16-105. When property assessed more than once.
When the county treasurer discovers that any property has been assessed more than once for the same year, the county treasurer shall collect only the tax due and report that fact to the department.
History: En. Sec. 146, p. 117, L. 1891; re-en. Sec. 3914, Pol. C. 1895; re-en. Sec. 2670, Rev. C. 1907; re-en. Sec. 2223, R.C.M. 1921; Cal. Pol. C. Sec. 3805; re-en. Sec. 2223, R.C.M. 1935; R.C.M. 1947, 84-4178; amd. Sec. 81, Ch. 27, Sp. L. November 1993.