Montana Code Annotated
Part 21. Taxes and Assessments
85-7-2165. Partitioning interest in tax-deed lands in certain districts

85-7-2165. Partitioning interest in tax-deed lands in certain districts. (1) In any case where an irrigation district established under the law of this state has incurred a bonded indebtedness or other indebtedness but has not constructed or purchased any irrigation plant or system for the irrigation of land in the district and more than 10 years have expired since the date of the creation of the irrigation district, the board of commissioners of such irrigation district and also the board of county commissioners of the county in which the lands of the district or any part thereof are situated shall have power to enter into an agreement, on behalf of such irrigation district and such county, for the partitioning of the respective interests of the irrigation district and the county in lands to which the county has taken tax deed and to make all necessary conveyances and assignments to carry out such agreement in such manner that the respective interests of the county and the irrigation district shall be fully segregated and thereafter separately owned and controlled.
(2) The board of commissioners of such irrigation district shall have power to sell and convey such lands and interests so acquired by the irrigation district or any part thereof and any other property or assets which such irrigation district may hold, at either public or private sale, or transfer such lands or interests in lands or other assets to creditors of the district in payment of the indebtedness of such irrigation district, upon such terms as shall, in the judgment of the board of irrigation district commissioners, be deemed most advantageous to the irrigation district. The board of commissioners of such irrigation district and the board of county commissioners of the county in which the lands of such irrigation district or any part thereof are situated shall be and they are hereby authorized and empowered to do any and all things necessary to carry out the provisions and intentions of this section, the purpose of which is to enable such irrigation district to dispose of its assets in settlement of its liabilities and to be dissolved.
History: En. Sec. 1, Ch. 207, L. 1943; R.C.M. 1947, 89-1830.

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