Montana Code Annotated
Part 27. Abandonment and Consolidation of Counties
7-2-2729. Tax liability of property within abandoned county for debts of continuing county

7-2-2729. Tax liability of property within abandoned county for debts of continuing county. (1) Whenever a county is abandoned and abolished and its territory is attached to and made a part of an adjoining county under the provisions of this part, none of the property situated within the boundaries of such abandoned and abolished county shall be subjected to taxation or taxed for the payment of any indebtedness of such adjoining county which may exist at the time such territory is attached to and made a part of such adjoining county.
(2) If an adjoining county to which the territory of an abandoned and abolished county is attached and made a part shall have outstanding and unpaid bonds at the time such territory is attached to and made a part of such county, such bonds shall be the indebtedness of such adjoining county. None of the property situated within the territory of the abandoned county shall be subjected to any taxes to pay the principal or interest of such bonds, but such taxes shall be levied only against the property within the boundaries of such adjoining county as the same existed before the territory of the abandoned and abolished county was attached to and made a part thereof.
History: En. Sec. 18, Ch. 105, L. 1937; R.C.M. 1947, 16-4018(part).

Structure Montana Code Annotated

Montana Code Annotated

Title 7. Local Government

Chapter 2. Creation, Alteration, and Abandonment of Local Governments

Part 27. Abandonment and Consolidation of Counties

7-2-2701. Abandonment and consolidation of counties

7-2-2702. Petition for abandonment of county

7-2-2703. Processing of petition -- certification to county commissioners

7-2-2704. Hearing on petition by county commissioners -- notice

7-2-2705. Petition to amend proposed consolidation

7-2-2706. Processing of petition to amend proposed consolidation -- certification to county commissioners

7-2-2707. Action on petitions -- resolution

7-2-2708. Form of resolution

7-2-2709. Election on question of abandonment and consolidation

7-2-2710. Repealed

7-2-2711. Form of ballot

7-2-2712. Canvass of returns -- proclamation of results

7-2-2713. Effect of election results

7-2-2714. through 7-2-2720 reserved

7-2-2721. Disposition of townships

7-2-2722. Disposition of property

7-2-2723. Vesting of property and legal rights

7-2-2724. Disposition of records and other papers

7-2-2725. Status of continuing contracts

7-2-2726. Status of printing contracts

7-2-2727. Effect of abandonment on school and special districts

7-2-2728. Effect of abandonment on county high schools

7-2-2729. Tax liability of property within abandoned county for debts of continuing county

7-2-2730. Establishment of special warrant district or special funding bond district in continuing county

7-2-2731. through 7-2-2740 reserved

7-2-2741. Processing of claims against abandoned county

7-2-2742. Transfer and use of funds of abandoned county

7-2-2743. Collection of taxes and other money

7-2-2744. Transfer of money when claims against fund satisfied

7-2-2745. Procedure if insufficient funds -- special warrant district or special funding bond district

7-2-2746. Details relating to special warrant district

7-2-2747. Details relating to special funding bond district

7-2-2748. Special funding bond district bonds

7-2-2749. Payment of outstanding bonds of abandoned county

7-2-2750. Procedure to collect and transmit taxes when several counties involved

7-2-2751. Disposition of money of abandoned district

7-2-2752. Liability for and payment of indebtedness of abandoned county

7-2-2753. Repealed

7-2-2754. Ownership and management of property acquired by continuing county

7-2-2755. Lease of acquired real property

7-2-2756. Sale of acquired real property

7-2-2757. Sale of acquired personal property

7-2-2758. Compensation for appraisers

7-2-2759. Distribution of money derived from acquired property