85-8-617. Illegal assessments. In case the court decides that any land should not have been assessed for drainage purposes or that any assessment is void, the commissioners of the district shall:
(1) levy an additional assessment on all of the assessable lands, irrigation ditches, railroads, corporations, and individual owners, based on the last assessment of the district approved by the court, sufficient to pay the sum lost to the district by reason of such void assessment; or
(2) pay such sum out of the general fund of the district.
History: En. Sec. 78, Ch. 129, L. 1921; re-en. Sec. 7342, R.C.M. 1921; re-en. Sec. 7342, R.C.M. 1935; amd. Sec. 2, Ch. 109, L. 1923; amd. Sec. 6, Ch. 169, L. 1929; R.C.M. 1947, 89-2412.
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