85-8-614. Procedure on failure to certify assessments. When commissioners shall fail to certify to the county treasurer of the proper county any one or more drainage assessments for construction or repair or additional assessment against any lands (including improvements where benefited) in said district at the proper time, they may certify the same to the county treasurer at any time thereafter, whether in the same or any subsequent year.
History: En. Sec. 69, Ch. 129, L. 1921; re-en. Sec. 7333, R.C.M. 1921; re-en. Sec. 7333, R.C.M. 1935; amd. Sec. 7, Ch. 409, L. 1973; R.C.M. 1947, 89-2405.
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