7-6-4413. Collection of taxes. (1) Except in the case of cities of the first, second, and third classes that provide by ordinance for the city treasurer to collect the taxes from the corrected property tax record, the county treasurer of each county shall collect the tax levied by all cities and towns in the respective county.
(2) The county treasurer shall collect the city or town taxes at the same time as the state and county taxes and with the same penalties and interest in case of delinquency.
History: En. Sec. 4870, Pol. C. 1895; amd. Sec. 1, Ch. 24, L. 1907; re-en. Sec. 3356, Rev. C. 1907; re-en. Sec. 5214, R.C.M. 1921; re-en. Sec. 5214, R.C.M. 1935; R.C.M. 1947, 84-4726(part); amd. Sec. 12, Ch. 27, Sp. L. November 1993; amd. Sec. 15, Ch. 291, L. 2009.
Structure Montana Code Annotated
Chapter 6. Financial Administration and Taxation
7-6-4401. General taxing power of municipalities
7-6-4402. Tax-related duties of city treasurer
7-6-4403. Tax-related duties of city clerk
7-6-4404. Tax-related duties of town clerk
7-6-4406. Authority to levy special taxes and assessments
7-6-4409. Determination of assessments
7-6-4410. Property tax record to be furnished to certain municipalities
7-6-4411. Equalization of assessments
7-6-4412. Preparation of municipal property tax record
7-6-4414. Sales for delinquent taxes when county collects municipal tax
7-6-4415. through 7-6-4420 reserved
7-6-4421. Authorization for tax levy and collection by municipality
7-6-4422. Authorization for collection of delinquent taxes by municipalities
7-6-4423. Sales for delinquent taxes when municipality collects municipal tax
7-6-4424. through 7-6-4430 reserved
7-6-4440. through 7-6-4450 reserved
7-6-4451. All-purpose mill levy authorized
7-6-4453. Certain special mill levies also available
7-6-4454. Certification of all-purpose levy to county officers
7-6-4455. Changes from all-purpose mill levy method