76-15-623. Administration of special assessment. (1) Subject to 15-10-420, when the board or boards of supervisors have determined that a special assessment is necessary, the board of county commissioners of the county in which there lies any portion of a project area may annually at the time of levying county taxes levy a special assessment on the taxable value of all taxable property in the project area. The levy must be known as the ".... (name of district) soil and water conservation district special assessment" and must be sufficient to raise the income reported to it in the estimate of the supervisors.
(2) Each lot or parcel of land to be assessed must be assessed with that part of the amount of money required that its taxable value bears to the total taxable value of all the lands to be assessed.
History: En. Sec. 21, Ch. 291, L. 1969; R.C.M. 1947, 76-229(part); amd. Sec. 149, Ch. 584, L. 1999; amd. Sec. 199, Ch. 574, L. 2001.
Structure Montana Code Annotated
Title 76. Land Resources and Use
Chapter 15. Conservation Districts
76-15-601. Establishment of project areas -- special assessments
76-15-602. Hearing on petition to establish project area
76-15-603. Investigation of need for project area
76-15-607. Notice of creation of project area
76-15-608. Description of work or project area
76-15-609. Area included in project area
76-15-610. Administration of project area
76-15-611. Federal authority unaffected
76-15-612. Duty to maintain improvements
76-15-613. through 76-15-620 reserved
76-15-621. Estimate of expenses of project area
76-15-622. Financing of project area expenses
76-15-623. Administration of special assessment