85-7-2152. Proceeds of sale. (1) Whenever any lot, tract, piece, or parcel of land included within and forming a part of any irrigation district created under the provisions of this chapter or included within any extension of the district is sold by the treasurer of the county where the land is situated in the manner provided by law for the sale of lands for delinquent taxes for state and county purposes and taxes or assessments of the irrigation district form all or a part of the taxes for which the lands are sold, the county treasurer making the sale or sales shall place to the credit of the proper funds of the irrigation district, out of the proceeds of the sale or sales, the total tax or assessment of the irrigation district, inclusive of the interest and penalty on the proceeds as provided for by the general laws relating to delinquent taxes for state and county purposes.
(2) When the county assigns a tax lien as provided in 15-17-323, the county treasurer of the county shall, upon the issuance of the assignment certificate to the assignee, issue to the irrigation district, in its corporate name, a debenture certificate for the amount of taxes and assessments due to the irrigation district from the lands and premises for which a tax lien was assigned, inclusive of the interest and penalty. The certificate is evidence of and conclusive of the interest and claim of the irrigation district in, to, against, and upon the lands and premises for which the county assigned the tax lien. After the issuance of the certificate, the sum named in the certificate and the taxes and assessments of the district evidenced by the certificate bear interest at the rate of 1% a month from the date of the certificate until redeemed in the manner provided for by law for the redemption of the lands sold for delinquent state and county taxes or until paid from the proceeds of the sale of the lands and premises described in the certificate in the manner provided for by law. Duplicates of certificates issued to the irrigation district must be filed in the office of the county clerk and county treasurer of the county with the tax lien certificate of the lands and premises.
History: En. Sec. 2, Ch. 127, L. 1913; re-en. Sec. 7243, R.C.M. 1921; re-en. Sec. 7243, R.C.M. 1935; amd. Sec. 35, Ch. 460, L. 1977; R.C.M. 1947, 89-1816; amd. Sec. 53, Ch. 587, L. 1987; amd. Sec. 30, Ch. 110, L. 2007; amd. Sec. 34, Ch. 67, L. 2017.
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