15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer. (1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling.
(2) An order made under subsection (1) must be included in the board's minutes. The order must include:
(a) the name and address of the delinquent taxpayer;
(b) the physical address or location of the mobile home or housetrailer;
(c) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;
(d) the date the taxes became delinquent; and
(e) the taxpayer identification number.
(3) One copy of the order must be recorded with the county clerk and recorder as a public record, and one copy of the order must be filed with the county treasurer as a permanent record of the treasurer's office.
History: En. Sec. 2, Ch. 50, L. 2013.
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