85-8-612. Lien of assessments -- payment of assessments against state lands. (1) From the time of the entry of an order under 85-8-611, assessments for construction of new work and additional assessments and interest on the assessments are a lien upon the lands assessed until paid. An owner of land or a corporation assessed for construction may, at any time within 30 days after the confirmation of the report, pay into court the amount of the assessment against the person's land or any tract of land or against the corporation. Payment relieves the lands from the lien of the assessment and the corporation from all liability on the assessment.
(2) Upon presentation to the state treasurer of an order of the district court having jurisdiction of the drainage district, properly certified, the department of administration shall draw a warrant on the treasury on the appropriate fund in favor of the commissioners of the drainage district for the total amount that may be assessed against any state lands included in the district. Upon payment of the warrant, the lands are relieved from the lien created for the costs of construction.
History: En. Sec. 62, Ch. 129, L. 1921; re-en. Sec. 7326, R.C.M. 1921; re-en. Sec. 7326, R.C.M. 1935; R.C.M. 1947, 89-2349; amd. Sec. 32, Ch. 325, L. 1995; amd. Sec. 2817, Ch. 56, L. 2009.
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