15-24-1206. County suit for delinquent privilege tax. A tax due and unpaid under 15-24-1203 through 15-24-1205 constitutes a debt due the county for and on behalf of the various taxing units concerned in the tax. If the tax imposed by 15-24-1203 through 15-24-1205 or any portion of the tax is not paid at the time the tax becomes delinquent, the county auditor may issue a warrant in the name of the county directed to the clerk of the district court in the clerk's county, and the clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties, interest, and other costs for which the warrant is issued and the date when the warrant is filed. The docketed warrant has the effect of a judgment rendered by a district court and docketed in the office of the clerk, and the county has the same remedies against the possessor user as any other judgment docket.
History: En. Sec. 4, Ch. 370, L. 1969; R.C.M. 1947, 84-210; amd. Sec. 158, Ch. 56, L. 2009.
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