76-15-516. Levy of regular and special assessments. (1) Subject to 15-10-420, the board of county commissioners of each county in which any portion of the district lies may, annually at the time of levying county taxes, levy an assessment on the taxable real property within the district. The levy must be known as the ".... (name of district) conservation district regular assessment" and must be sufficient to raise the amount reported to the county commissioners in the estimate of the supervisors.
(2) Subject to the conditions of 15-10-420, 76-15-531, and 76-15-532, the board of county commissioners of each county in which any portion of the district lies may, annually at the time of levying county taxes, levy an assessment on the taxable real property within the district. The levy must be known as the ".... (name of district) conservation district special administrative assessment" and must be sufficient to raise the amount reported to the county commissioners in the estimate of the supervisors.
(3) Subject to 15-10-420, the board of county commissioners of each county in which any portion of a project area lies may, annually at the time of levying county taxes, levy an assessment on the taxable value of all taxable property located within the project area. The levy must be known as ".... (name of the project area) special assessment" and must be sufficient to raise the amount reported to the county commissioners in the estimate of the supervisors.
History: En. Sec. 9, Ch. 253, L. 1963; amd. Sec. 4, Ch. 152, L. 1965; amd. Sec. 8, Ch. 291, L. 1969; amd. Sec. 16, Ch. 431, L. 1971; R.C.M. 1947, 76-209; amd. Sec. 7, Ch. 473, L. 1983; amd. Sec. 4, Ch. 573, L. 1993; amd. Sec. 147, Ch. 584, L. 1999; amd. Sec. 197, Ch. 574, L. 2001.
Structure Montana Code Annotated
Title 76. Land Resources and Use
Chapter 15. Conservation Districts
Part 5. Financial Aspects of Conservation Districts Loan Program
76-15-501. Financial management
76-15-502. Allocation of state funds among districts
76-15-503. Permissible uses of state money
76-15-505. Authorization to borrow money -- limitations
76-15-506. Bonds authorized -- election
76-15-507. Investment of funds
76-15-508. Management of surplus funds
76-15-509. and 76-15-510 reserved
76-15-511. Estimate of money to be raised by assessment
76-15-512. Expenses to be covered by estimate
76-15-513. Division between counties of money to be raised by regular and special assessment
76-15-514. Regular and special assessments
76-15-516. Levy of regular and special assessments
76-15-518. Certification of assessment to department of revenue -- entry on property tax record
76-15-519. Application of general law on levy and collection
76-15-520. Liability of county officers
76-15-521. Principal county defined
76-15-522. Settlements by county treasurers other than of principal county
76-15-523. Depository of district funds
76-15-524. Receipt and crediting of district funds -- responsibility on bond
76-15-525. Payment of district money -- warrants
76-15-526. Treasurer's reports
76-15-527. Purpose of expenditures
76-15-528. Lien for special assessments
76-15-529. Assessments unaffected by misnomers and mistakes relating to ownership
76-15-530. Conservation district appropriations -- administration
76-15-531. Special administrative assessment permitted -- voter approval
76-15-532. Limitations -- reduction or repeal of special administrative assessment
76-15-533. through 76-15-540 reserved
76-15-541. Conservation practice loan program -- definition
76-15-542. Conservation practice loan account
76-15-543. Application for loan
76-15-544. Eligibility for loan
76-15-545. Criteria for evaluation of loan applicants -- preferences