15-17-320. Taxes and subsequent installments of special assessments on land acquired by a municipality. For property that is acquired by a municipality as provided in 15-17-317, subsequent installments of the special assessment or assessments, if any, and other special assessments not then delinquent must be levied, and taxes for the following years must be assessed in the same manner as if the property had not been so acquired. If the special assessments or installments thereof or taxes are not paid when due, the property is again subject to the attachment of a tax lien in the manner provided by law and the levies of special assessments, assessments of taxes, and the attachment of a tax lien for delinquent special assessments and taxes must continue until the time when the property has been redeemed.
History: En. Sec. 12, Ch. 617, L. 1987; amd. Sec. 12, Ch. 67, L. 2017.
Structure Montana Code Annotated
Part 3. Procedure After Attachment of Tax Lien
15-17-306. through 15-17-310 reserved
15-17-313. through 15-17-315 reserved
15-17-317. Municipality as assignee
15-17-318. Assignment of municipality's interest
15-17-319. Sale or lease and disposition of proceeds from lands acquired by municipality
15-17-322. Disposition of money from tax lien sale
15-17-323. Assignment of rights -- form
15-17-324. Assessment of property with tax lien attached
15-17-325. Sale not voided by misnomer of ownership
15-17-326. Voided tax lien -- refund -- limitation on action for royalty interest