Montana Code Annotated
Part 21. Taxes and Assessments
85-7-2107. Procedure for the determination of irrigable area

85-7-2107. Procedure for the determination of irrigable area. (1) For the purpose of determining the number of acres of irrigable lands in each 40-acre tract or fractional lot as designated by United States government survey or platted lot, if land is subdivided in lots and blocks (or whenever land is owned in less than 40-acre tracts or in less than the platted lot, in each tract) of land in the district or subdistrict, the board of commissioners of any irrigation district established under part 1, whenever considered advisable and at any time except as otherwise provided, may cause a careful topographical survey and map of the lands to be made, as well as a specific examination of the character of the soil of each tract. Upon completion of the survey and maps and examination, the board shall give notice that at a meeting of the board, to be held at the office of the board on a day to be fixed in the notice, the board will determine the irrigable area of each tract of land in the district or subdistrict and that it will hear and consider any objection on the part of any landowner in the district, or in a subdistrict if only the irrigable area of the subdistrict is being determined, to the determination and to adjustment of the irrigable area of the district or subdistrict or of any lands within any tract or subdivision of the district or subdistrict. It is not necessary to describe the tracts in the notice. The notice must be given by publication once a week for 2 successive calendar weeks in a newspaper of general circulation in the county where the office of the board is located, and whenever lands of any irrigation district or subdistrict lie in more than one county, the notice must also be published in a newspaper or newspapers of general circulation in each county. The last publication of the notice must be at least 5 days prior to the date fixed for the meeting.
(2) At the meeting, the board shall determine and fix the number of acres in each tract or subdivision irrigable from the works or proposed works of the district or subdistrict and shall hear all persons interested who may appear and shall continue in session from day to day (exclusive of Sundays and legal holidays) as long as may be necessary and until the determination of irrigable area is completed. The board shall hear and receive all evidence offered, including maps and surveys caused to be prepared by it as well as maps and surveys prepared by any owner of lands. Upon determination, the irrigable area fixed is the acreage upon which any special tax or assessment must be levied, and each irrigable acre shall pay at the same rate as every other acre of irrigable land in the district or subdistrict, except as otherwise provided by law.
History: En. Sec. 20, Ch. 157, L. 1923; re-en. Sec. 7235.1, R.C.M. 1935; amd. Sec. 22, Ch. 388, L. 1975; amd. Sec. 32, Ch. 460, L. 1977; R.C.M. 1947, 89-1805(part); amd. Sec. 25, Ch. 439, L. 1989.

Structure Montana Code Annotated

Montana Code Annotated

Title 85. Water Use

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

85-7-2106. Back assessments

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

85-7-2125. Terminated

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

85-7-2139. Transfer of funds

85-7-2140. Investment of funds

85-7-2141. Repealed

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

85-7-2152. Proceeds of sale

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

85-7-2166. Liability of county treasurers

85-7-2167. Sale or transfer of lands