85-8-603. Rules of law applicable to tax collection. The rules of law applying to the collection of taxes and sale of land for taxes shall, unless in conflict with this chapter, apply to the collection and sale of lands for drainage assessments. Delinquent sales of land for unpaid taxes and assessments shall be made in the same manner as for state and county taxes in the respective counties where such lands are situate, and the right of redemption shall in all cases be made the same as in cases where lands are sold for state or county taxes. Such drainage district shall be entitled to the benefit of all penalties and interest upon delinquent district assessments.
History: En. Sec. 67, Ch. 129, L. 1921; re-en. Sec. 7331, R.C.M. 1921; re-en. Sec. 7331, R.C.M. 1935; R.C.M. 1947, 89-2403.
Structure Montana Code Annotated
85-8-601. Certification and collection of district taxes
85-8-602. Tax collection if lands in several counties
85-8-603. Rules of law applicable to tax collection
85-8-604. through 85-8-610 reserved
85-8-611. Construction assessments -- annual installment
85-8-612. Lien of assessments -- payment of assessments against state lands
85-8-613. Assessments against certain corporations
85-8-614. Procedure on failure to certify assessments
85-8-615. Procedure to levy additional assessments
85-8-616. Correction of omissions
85-8-618. Assessment of unassessed, benefited lands
85-8-619. Assessments to have effect of judgment
85-8-620. Bonds not to be affected by assessment change
85-8-622. Agreement of landowners to omitted assessments
85-8-623. Assessments not to be obstructed by preliminary defects
85-8-624. Assessments on improvements -- taxpayers' approval, limitations, and election procedures