15-8-707. Correction of defects in property tax record. (1) At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.
(2) If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.
History: En. Sec. 193, p. 127, L. 1891; re-en. Sec. 4010, Pol. C. 1895; re-en. Sec. 2728, Rev. C. 1907; re-en. Sec. 2058, R.C.M. 1921; Cal. Pol. C. Sec. 3881; re-en. Sec. 2058, R.C.M. 1935; amd. Sec. 34, Ch. 405, L. 1973; R.C.M. 1947, 84-511; amd. Sec. 1, Ch. 477, L. 1979; amd. Sec. 2, Ch. 17, L. 1985; amd. Sec. 66, Ch. 27, Sp. L. November 1993.
Structure Montana Code Annotated
Chapter 8. Assessment Procedure
Part 7. Assessment and Map Books
15-8-701. Property tax record -- definition -- listing property in
15-8-702. Persons desiring to be listed
15-8-707. Correction of defects in property tax record
15-8-708. Omissions in delinquent lists -- correction by publication
15-8-709. Statement of changes to be sent to county clerk and recorder
15-8-710. Property tax record prima facie evidence
15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer