Montana Code Annotated
Part 21. Rural Improvement Districts
7-12-2158. Resolution for levy and assessment of tax

7-12-2158. Resolution for levy and assessment of tax. (1) To defray the cost of making or acquiring improvements in a special improvement district, the board of county commissioners shall by resolution levy and assess a tax upon all benefited property in the district created for that purpose by using for a basis for assessment the method or methods provided for by this part and described in the resolution of intention.
(2) The resolution must contain a description of each lot or parcel of land, with the name of the owner, if known, and the amount of each partial payment, when made, and the day when the payment becomes delinquent.
(3) The resolution, signed by the presiding officer of the board, must be kept on file in the office of the county clerk.
History: (1), (2)En. Ch. 123, L. 1915; superseded by Ch. 156, L. 1917; amd. Ch. 67, L. 1919; superseded by Sec. 13, Ch. 147, L. 1921; re-en. Sec. 4586, R.C.M. 1921; re-en. Sec. 4586, R.C.M. 1935; amd. Sec. 1, Ch. 140, L. 1947; amd. Sec. 1, Ch. 40, L. 1965; Sec. 16-1613, R.C.M. 1947; (3)En. Ch. 123, L. 1915; superseded by Ch. 156, L. 1917; amd. Ch. 67, L. 1919; superseded by Sec. 14, Ch. 147, L. 1921; re-en. Sec. 4587, R.C.M. 1921; re-en. Sec. 4587, R.C.M. 1935; Sec. 16-1614, R.C.M. 1947; R.C.M. 1947, 16-1613(part), 16-1614(part); amd. Sec. 13, Ch. 665, L. 1985; amd. Sec. 538, Ch. 61, L. 2007.

Structure Montana Code Annotated

Montana Code Annotated

Title 7. Local Government

Chapter 12. Improvement Districts

Part 21. Rural Improvement Districts

7-12-2101. Definitions

7-12-2102. Authorization to create rural improvement districts -- property owners may petition for creation

7-12-2103. Resolution of intention to create rural improvement district

7-12-2104. Sufficiency of description in resolution of intention

7-12-2105. Notice of resolution of intention to create district -- hearing -- exception

7-12-2106. Repealed

7-12-2107. Responsibility for posting and publication of notice

7-12-2108. Extension of proposed district

7-12-2109. Right to protest creation or extension of district -- exception

7-12-2110. Repealed

7-12-2111. Hearing on protest

7-12-2112. Sufficient protest to bar proceedings -- exception

7-12-2113. Resolution creating district -- power to order improvements

7-12-2114. Area includable within district

7-12-2115. Adjournment of hearing

7-12-2116. County surveyor as improvement district engineer

7-12-2117. Record of expenses to be kept by engineer

7-12-2118. Role of county clerk

7-12-2119. Manner of making demands for incidental expenses

7-12-2120. Maintenance of improvements

7-12-2121. Administration of multicounty district

7-12-2122. Term of office of multicounty district trustee

7-12-2123. Powers of multicounty district board of trustees

7-12-2124. Dissolution of district

7-12-2125. Right to protest dissolution of district

7-12-2126. Transfer of management and control of district to city or town

7-12-2127. Transfer of operation, control, and ownership of improvement district facilities to a utility

7-12-2128. Transfer of ownership of improvements -- petition -- hearing -- effect of transfer

7-12-2129. and 7-12-2130 reserved

7-12-2131. Bids for district work -- exception

7-12-2132. Advertising for bids

7-12-2133. Competitive bidding not required for purchase of existing improvement

7-12-2134. Opening of bids

7-12-2135. Decision on award of contract

7-12-2136. Procedure if all bids rejected or no bids received

7-12-2137. Procedure for dealing with bid securities

7-12-2138. Contractor's bond for successful completion of work

7-12-2139. Procedure if person entering contract defaults on work

7-12-2140. Procedure for objection to proceedings

7-12-2141. Protest procedures for property created as condominium

7-12-2142. through 7-12-2150 reserved

7-12-2151. Assessment of costs

7-12-2152. Exception for owners of water ditches under certain circumstances

7-12-2153. Incidental expenses considered as cost of improvements -- costs for bonds or warrants secured by revolving fund -- district reserve account

7-12-2154. Payment of damages incurred as result of improvements

7-12-2155. Apportionment of costs between corner lots and inside lots

7-12-2156. Responsibility for costs for improvements close to street railway

7-12-2157. Status of federal property within improvement district

7-12-2158. Resolution for levy and assessment of tax

7-12-2159. Notice of resolution for levy and assessment of tax -- protest and hearing

7-12-2160. Hearing on protest

7-12-2161. Payment of maintenance costs -- resolution for assessment and for change of boundaries -- assessment for administrative costs

7-12-2162. Improvement district maintenance fund

7-12-2163. Collection of district assessments by county treasurer -- delinquencies

7-12-2164. Payment of tax under protest -- action to recover

7-12-2165. Procedure to correct assessment and relevy and collect tax

7-12-2166. Certain errors not to invalidate assessments or liens

7-12-2167. Term of payment of assessments

7-12-2168. Assessments and certain other charges as liens

7-12-2169. Use of bonds and warrants

7-12-2170. Repealed

7-12-2171. Details relating to rural improvement district bonds and warrants

7-12-2172. Procedure to issue bonds and warrants

7-12-2173. Disposition of bond or warrant proceeds

7-12-2174. Redemption of bonds and warrants

7-12-2175. Investment of maintenance, interest, and sinking fund money

7-12-2176. Interest rate on unpaid assessments

7-12-2177. through 7-12-2180 reserved

7-12-2181. Creation of rural improvement district revolving fund

7-12-2182. Sources of money for revolving fund

7-12-2183. Loan from revolving fund to meet payments on bonds and warrants or to make emergency repairs

7-12-2184. Lien arising due to loan from revolving fund

7-12-2185. Covenants to use revolving fund -- duration of revolving fund obligation -- factors to be considered

7-12-2186. Utilization of excess money in revolving fund

7-12-2187. through 7-12-2190 reserved

7-12-2191. Change in outstanding principal of district -- relevy of assessments

7-12-2192. Pooling of bonds of districts in county

7-12-2193. Refunding bonds

7-12-2194. and 7-12-2195 reserved

7-12-2196. Water user entities exempt from special assessments

7-12-2197. reserved

7-12-2198. Energy performance contracts exempt