7-6-4414. Sales for delinquent taxes when county collects municipal tax. (1) All publications of sales for delinquent taxes shall include city or town taxes. There is only one sale for each piece of property. The sale shall cover the aggregate of city or town, county, and state taxes, with the penalties, interest, and cost of advertising provided by law.
(2) All money received from sales, after a deed is given by the county treasurer as provided by law, shall be credited to the state, county, and city or town pro rata in the same proportions as provided in 15-17-322.
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. 37, Ch. 252, L. 1979; amd. Sec. 27, Ch. 587, L. 1987.
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