76-5-1114. Determination of assessment. (1) The special assessment shall be:
(a) levied against each lot or parcel of land in the benefited area for that portion of the money required which its area bears to the total area of all of the lands to be assessed; or
(b) at the option of the governing body of the city, town, or county, as the case may be, based upon the taxable valuation, as stated in the last-completed county assessment roll, of the lots or parcels of land, exclusive of improvements thereon, within said benefited area; in which case each lot or parcel of land to be assessed shall be assessed with that part of the amount of money required which its taxable valuation bears to the total taxable valuation of all of the lands to be assessed.
(2) However, where the benefited area lies in more than one county or lies both within a county and also a city or town, the same method of assessment shall be used for each governing body.
History: En. Sec. 9, Ch. 272, L. 1965; amd. Sec. 8, Ch. 284, L. 1967; R.C.M. 1947, 89-3309(part).
Structure Montana Code Annotated
Title 76. Land Resources and Use
Chapter 5. Flood Plain and Floodway Management
Part 11. Water Conservation and Flood Control Projects
76-5-1101. Water conservation and flood control projects authorized
76-5-1103. Water conservation and flood control activities declared public purpose
76-5-1104. Construction of part
76-5-1105. Division of work into parts
76-5-1106. Requirements to change project boundaries -- election
76-5-1107. Direction and construction responsibility of state or federal government -- local role
76-5-1108. Acquisition of property
76-5-1109. Contracts for use of railroads and highways
76-5-1110. Cooperation with governmental, public, and private agencies
76-5-1111. Apportionment of costs
76-5-1112. Sources of funds for cost of acquiring right-of-way and other costs
76-5-1113. Special assessments for operation and maintenance authorized
76-5-1114. Determination of assessment
76-5-1115. Fees and charges authorized