15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder. The holder of a perfected security interest in a mobile home, manufactured home, or housetrailer who repossesses the mobile home, manufactured home, or housetrailer as provided by law and as authorized in the contract between the owner and the secured party may not be required to pay delinquent property taxes for more than 3 years as a condition of moving the mobile home, manufactured home, or housetrailer or transferring it to another person. Any additional delinquent taxes due upon the mobile home, manufactured home, or housetrailer are a lien upon any other personal or real property of the person who was required by law to pay the delinquent taxes at the time the taxes were due.
History: En. Sec. 3, Ch. 557, L. 1991; amd. Sec. 18, Ch. 200, L. 1997.
Structure Montana Code Annotated
Chapter 24. Special Property Tax Applications
Part 2. Mobile Homes, Manufactured Homes, and Housetrailers
15-24-202. Payment of tax -- interest and penalty -- display of tax-paid sticker
15-24-203. Tax receipt -- when production required
15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty
15-24-205. Sections limited to taxable trailers and manufactured homes
15-24-207. Department to make rules
15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due
15-24-210. Notice of impending sale to certain lienholders
15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest
15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer