85-7-2102. Added lands to pay proportional share of bonded indebtedness. (1) Where a district or subdistrict is extended after the construction of works of irrigation, including drainage works, to include other irrigable lands, the included lands are chargeable with the proportion of the bonded indebtedness incurred or authorized to be incurred by any district or subdistrict and the proportion of the indebtedness incurred under any contract between the district and the United States for which bonds of the district have not been deposited with the United States as provided in 85-7-1906, as the district court shall order, as provided in 85-7-1808 through 85-7-1811 and 85-7-1841 through 85-7-1845. The board of commissioners of the district shall provide for the levy of a special tax or assessment against the included lands on account of the bonds and the interest on the bonds and on account of any payments under any contracts between the district and the United States for which bonds of the district have not been deposited with the United States as provided in 85-7-1906.
(2) The special tax or assessment shall be levied and collected as and in the manner as the special tax assessment against the lands of the original district or subdistrict on account of the payments under any contract between the district and the United States for which bonds of the district have not been deposited with the United States as provided in 85-7-1906, and on account of which the bonds and the interest on the bonds is provided for, levied, and collected. Upon the extending of any district or subdistrict, the total of the bond indebtedness or indebtedness due to the United States shall be reapportioned, spread, and equalized upon and over the entire area, as provided in 85-7-2021.
History: En. Sec. 47, Ch. 146, L. 1909; amd. Sec. 15, Ch. 145, L. 1915; amd. Sec. 9, Ch. 153, L. 1917; amd. Sec. 7, Ch. 116, L. 1919; re-en. Sec. 7233, R.C.M. 1921; re-en. Sec. 7233, R.C.M. 1935; R.C.M. 1947, 89-1802; amd. Sec. 22, Ch. 439, L. 1989.
Structure Montana Code Annotated
Chapter 7. Irrigation Districts
Part 21. Taxes and Assessments
85-7-2101. Tax or assessment to pay bonds and interest
85-7-2102. Added lands to pay proportional share of bonded indebtedness
85-7-2103. All irrigable lands chargeable alike
85-7-2104. Annual tax levy -- apportionment when tracts divided
85-7-2105. Cancellation of tax levy under certain conditions
85-7-2107. Procedure for the determination of irrigable area
85-7-2108. Taxes to be lien upon land
85-7-2109. List of all lands in district or subdistrict to be prepared
85-7-2110. Nonirrigable lands not to be taxed
85-7-2111. Refunds and cancellation of excess taxes
85-7-2112. Confirmation of board actions by district court
85-7-2113. Effect of federal involvement
85-7-2114. Apportionment of costs when bonds issued
85-7-2115. Objection by landowner
85-7-2116. Restrictions on reduction of taxable acreage
85-7-2117. Conclusiveness of tax or assessment
85-7-2118. United States contracts -- cancellation of assessment on amended contracts
85-7-2119. United States contracts -- assessments where district partly outside state
85-7-2120. through 85-7-2124 reserved
85-7-2126. through 85-7-2130 reserved
85-7-2131. Funds for payment of each series of bonds to be kept distinct
85-7-2132. Sinking fund for straight maturity bonds
85-7-2133. Role of county officers in collection of tax or assessment
85-7-2134. Levy of taxes and assessments by county commissioners
85-7-2135. Transmission of funds from other counties
85-7-2136. Collection of taxes or assessment
85-7-2137. Failure to levy or collect tax or assessment
85-7-2138. Surplus in construction fund
85-7-2140. Investment of funds
85-7-2142. Misconduct in relation to bond funds
85-7-2143. Prosecution for misconduct
85-7-2144. through 85-7-2150 reserved
85-7-2151. Delinquent sale and redemption
85-7-2153. Assignment of debenture certificates
85-7-2154. Redemption of lands sold
85-7-2155. Sale by county commissioners when land not redeemed
85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed
85-7-2157. Purchase of lands by district -- revolving fund, credits, and expenditures
85-7-2158. Purchase of lands by district -- tax lien assignments and payment
85-7-2159. Issuance of tax deed
85-7-2160. Sale by district of purchased tax-deed lands
85-7-2161. Action to quiet title in district
85-7-2162. Powers of district commissioners to acquire and manage tax lien lands
85-7-2163. Granting of tax deed
85-7-2164. Application of certain sections
85-7-2165. Partitioning interest in tax-deed lands in certain districts