81-4-511. Assessment of horses taken in roundup. Following a roundup held pursuant to this part, the department of revenue shall immediately assess all horses that have been taken up in a roundup and that may be sold or reclaimed before sale and not already assessed for the current year. The department of revenue shall transmit to the county treasurer a copy of each assessment made. Any horses that have escaped the assessment mentioned in 81-4-501 must be assessed as provided for in 15-8-306.
History: En. Sec. 9, Ch. 140, L. 1925; amd. Sec. 1, Ch. 29, L. 1927; re-en. Sec. 3406.9, R.C.M 1935; R.C.M. 1947, 46-1809; amd. Sec. 150, Ch. 27, Sp. L. November 1993.
Structure Montana Code Annotated
Chapter 4. Containment of Livestock
Part 5. Roundup of Abandoned Horses
81-4-503. Roundup of abandoned horses -- petition -- expenses
81-4-504. Notice of holding roundup -- publication -- form
81-4-505. Roundup supervisor -- duties -- bond
81-4-506. Sale of abandoned horses
81-4-507. Gathering horses in roundup district before roundup unlawful -- rights of owner
81-4-508. Claim of owner -- cost of keeping and feeding horses
81-4-509. Proof of ownership -- payment of taxes and penalties -- decision of commissioners on claim
81-4-510. Notice of sale of abandoned horses -- form -- time of sale -- title
81-4-511. Assessment of horses taken in roundup
81-4-512. Disposition of proceeds -- abandoned horse fund -- use of fund
81-4-513. Report of roundup supervisor -- disposition of copies
81-4-514. Transfer of moneys of abandoned horse fund to general fund