15-8-710. Property tax record prima facie evidence. The property tax record or delinquent list or a copy of either certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of the law in relation to the assessment and levy of the taxes have been complied with.
History: En. Sec. 133, p. 115, L. 1891; re-en. Sec. 3900, Pol. C. 1895; re-en. Sec. 2656, Rev. C. 1907; re-en. Sec. 2216, R.C.M. 1921; Cal. Pol. C. Sec. 3789; re-en. Sec. 2216, R.C.M. 1935; R.C.M. 1947, 84-4171; amd. Sec. 3, Ch. 17, L. 1985; amd. Sec. 68, 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