Montana Code Annotated
Chapter 7. Irrigation Districts
Part 21. Taxes and Assessments

85-7-2101. Tax or assessment to pay bonds and interest - 85-7-2101. Tax or assessment to pay bonds and interest. (1)...

85-7-2102. Added lands to pay proportional share of bonded indebtedness - 85-7-2102. Added lands to pay proportional share of bonded indebtedness....

85-7-2103. All irrigable lands chargeable alike - 85-7-2103. All irrigable lands chargeable alike. (1) (a) All irrigable...

85-7-2104. Annual tax levy -- apportionment when tracts divided - 85-7-2104. Annual tax levy -- apportionment when tracts divided. (1)...

85-7-2105. Cancellation of tax levy under certain conditions - 85-7-2105. Cancellation of tax levy under certain conditions. Whenever the...

85-7-2106. Back assessments - 85-7-2106. Back assessments. Any land or lands which may for...

85-7-2107. Procedure for the determination of irrigable area - 85-7-2107. Procedure for the determination of irrigable area. (1) For...

85-7-2108. Taxes to be lien upon land - 85-7-2108. Taxes to be lien upon land. Any special tax...

85-7-2109. List of all lands in district or subdistrict to be prepared - 85-7-2109. List of all lands in district or subdistrict to...

85-7-2110. Nonirrigable lands not to be taxed - 85-7-2110. Nonirrigable lands not to be taxed. A special tax...

85-7-2111. Refunds and cancellation of excess taxes - 85-7-2111. Refunds and cancellation of excess taxes. Upon the determination...

85-7-2112. Confirmation of board actions by district court - 85-7-2112. Confirmation of board actions by district court. (1) Within...

85-7-2113. Effect of federal involvement - 85-7-2113. Effect of federal involvement. Whenever districts have been established...

85-7-2114. Apportionment of costs when bonds issued - 85-7-2114. Apportionment of costs when bonds issued. (1) Whenever a...

85-7-2115. Objection by landowner - 85-7-2115. Objection by landowner. If a landowner objects to the...

85-7-2116. Restrictions on reduction of taxable acreage - 85-7-2116. Restrictions on reduction of taxable acreage. Whenever the irrigable...

85-7-2117. Conclusiveness of tax or assessment - 85-7-2117. Conclusiveness of tax or assessment. In determining the proper...

85-7-2118. United States contracts -- cancellation of assessment on amended contracts - 85-7-2118. United States contracts -- cancellation of assessment on amended...

85-7-2119. United States contracts -- assessments where district partly outside state - 85-7-2119. United States contracts -- assessments where district partly outside...

85-7-2120. through 85-7-2124 reserved - 85-7-2120 through 85-7-2124 reserved.

85-7-2125. Terminated - 85-7-2125. Terminated. Sec. 5, Ch. 347, L. 2003. History: En....

85-7-2126. through 85-7-2130 reserved - 85-7-2126 through 85-7-2130 reserved.

85-7-2131. Funds for payment of each series of bonds to be kept distinct - 85-7-2131. Funds for payment of each series of bonds to...

85-7-2132. Sinking fund for straight maturity bonds - 85-7-2132. Sinking fund for straight maturity bonds. When straight maturity...

85-7-2133. Role of county officers in collection of tax or assessment - 85-7-2133. Role of county officers in collection of tax or...

85-7-2134. Levy of taxes and assessments by county commissioners - 85-7-2134. Levy of taxes and assessments by county commissioners. If...

85-7-2135. Transmission of funds from other counties - 85-7-2135. Transmission of funds from other counties. Where the lands...

85-7-2136. Collection of taxes or assessment - 85-7-2136. Collection of taxes or assessment. (1) On or before...

85-7-2137. Failure to levy or collect tax or assessment - 85-7-2137. Failure to levy or collect tax or assessment. In...

85-7-2138. Surplus in construction fund - 85-7-2138. Surplus in construction fund. In the event of any...

85-7-2139. Transfer of funds - 85-7-2139. Transfer of funds. The board of commissioners shall have...

85-7-2140. Investment of funds - 85-7-2140. Investment of funds. The board of commissioners shall direct...

85-7-2141. Repealed - 85-7-2141. Repealed. Sec. 80, Ch. 130, L. 2005. History: En....

85-7-2142. Misconduct in relation to bond funds - 85-7-2142. Misconduct in relation to bond funds. (1) (a) Except...

85-7-2143. Prosecution for misconduct - 85-7-2143. Prosecution for misconduct. It shall be the duty of...

85-7-2144. through 85-7-2150 reserved - 85-7-2144 through 85-7-2150 reserved.

85-7-2151. Delinquent sale and redemption - 85-7-2151. Delinquent sale and redemption. Delinquent sales of land for...

85-7-2152. Proceeds of sale - 85-7-2152. Proceeds of sale. (1) Whenever any lot, tract, piece,...

85-7-2153. Assignment of debenture certificates - 85-7-2153. Assignment of debenture certificates. The certificates provided for by...

85-7-2154. Redemption of lands sold - 85-7-2154. Redemption of lands sold. Upon the redemption of any...

85-7-2155. Sale by county commissioners when land not redeemed - 85-7-2155. Sale by county commissioners when land not redeemed. When...

85-7-2156. Proceedings in which county is possessor of tax lien and lien is not redeemed - 85-7-2156. Proceedings in which county is possessor of tax lien...

85-7-2157. Purchase of lands by district -- revolving fund, credits, and expenditures - 85-7-2157. Purchase of lands by district -- revolving fund, credits,...

85-7-2158. Purchase of lands by district -- tax lien assignments and payment - 85-7-2158. Purchase of lands by district -- tax lien assignments...

85-7-2159. Issuance of tax deed - 85-7-2159. Issuance of tax deed. If there has been no...

85-7-2160. Sale by district of purchased tax-deed lands - 85-7-2160. Sale by district of purchased tax-deed lands. After the...

85-7-2161. Action to quiet title in district - 85-7-2161. Action to quiet title in district. If any such...

85-7-2162. Powers of district commissioners to acquire and manage tax lien lands - 85-7-2162. Powers of district commissioners to acquire and manage tax...

85-7-2163. Granting of tax deed - 85-7-2163. Granting of tax deed. The holder of the assignment...

85-7-2164. Application of certain sections - 85-7-2164. Application of certain sections. Sections 85-7-2157 through 85-7-2163 shall...

85-7-2165. Partitioning interest in tax-deed lands in certain districts - 85-7-2165. Partitioning interest in tax-deed lands in certain districts. (1)...

85-7-2166. Liability of county treasurers - 85-7-2166. Liability of county treasurers. (1) The county treasurer to...

85-7-2167. Sale or transfer of lands - 85-7-2167. Sale or transfer of lands. Where any lands in...