85-8-618. Assessment of unassessed, benefited lands. Whenever any lands from which surface or seepage water enters any drain or upon which or through which surface or seepage water has been prevented from flowing because of the construction of any drain have not been included within the drainage district that constructed the drains or drain or the owner of any irrigation ditch or canal from which water seeps, drains, or wastes to, upon, or through lands included within a drainage district has not been assessed for the cost of construction of the drainage system of the drainage district, the commissioners of the district may report the facts to the court and ask that the lands be brought into the district and assessed for their proportionate share of the cost of the drainage system. Subject to 15-10-420, the report may ask that the owner of any irrigation ditch or canal be assessed its proportionate share of the costs of construction of the drainage system. The same proceedings as set out in 85-8-421 through 85-8-424 for the determination and levy of assessments against drained lands outside of the drainage district receiving benefits from the drainage of the district must be commenced to determine the proper assessments, if any, to be levied against the lands and the owner of the irrigation ditch or canal to aid in payment of costs of construction.
History: En. Sec. 7364A by Sec. 7, Ch. 169, L. 1929; re-en. Sec. 7364.1, R.C.M. 1935; R.C.M. 1947, 89-2601; amd. Sec. 162, Ch. 584, L. 1999.
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