15-24-1205. Privilege tax -- assessment and collection -- no lien. The tax imposed hereunder shall be assessed to such possessors or users of the tax-exempt property upon the same forms and shall be collected and distributed at the same time and in the same manner as taxes assessed to owners, possessors, or other claimants of property which is subject to ad valorem taxation, except that such taxes shall not become a lien against the property and no such tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax imposed hereunder.
History: En. Sec. 3, Ch. 370, L. 1969; R.C.M. 1947, 84-209.
Structure Montana Code Annotated
Chapter 24. Special Property Tax Applications
Part 12. State and Other Exempt Property
15-24-1201. State and other exempt property held under contract -- when taxable
15-24-1202. Taxable interests in state and other exempt property -- assessment
15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes
15-24-1205. Privilege tax -- assessment and collection -- no lien
15-24-1206. County suit for delinquent privilege tax
15-24-1207. Reporting requirements -- penalty -- rules
15-24-1208. Apportionment of tax-exempt property
15-24-1209. Adjustment of taxes for formerly taxed property -- presumption of taxability