76-13-210. Payment under protest. An owner who is required to pay to the county treasurer any sum for wildland fire protection as required by part 1 or this part and who contends that the owner is not legally obligated to pay the sum or a part of the sum shall pay it to the county treasurer under written protest, stating the reasons for the protest. The payment under protest and all proceedings subsequent to the payment must conform with the law of this state providing for the payment of taxes under protest and action to recover the payment. In the hearing and determination of any action to recover the payment under protest, all questions of the legality and reasonableness of the proceedings of the department may be reviewed and decided.
History: En. Sec. 12, Ch. 128, L. 1939; amd. Sec. 9, Ch. 253, L. 1974; R.C.M. 1947, 28-112; amd. Sec. 26, Ch. 336, L. 2007.
Structure Montana Code Annotated
Title 76. Land Resources and Use
Part 2. Provision of Fire Protection Services
76-13-201. Costs for protection from fire
76-13-202. Means by which department may provide protection
76-13-203. Extension of wildfire season
76-13-204. Creation, annexation of land into, and dissolution of wildland fire protection districts
76-13-205. Determination of boundaries of district
76-13-206. What constitutes compliance with duty to protect against fire
76-13-207. Determination and collection of costs of fire protection
76-13-208. Nature of assessments for wildland fire protection
76-13-209. Disposition of assessments
76-13-210. Payment under protest
76-13-211. Amount due for protection treated as lien
76-13-212. Duty of landowner to protect against fire
76-13-213. Formula to set landowner assessments for fire protection
76-13-214. Obstruction of aerial wildfire suppression effort -- penalty -- exceptions