Montana Code Annotated
Title 15. Taxation
Chapter 16. Collection of Property Taxes

15-16-103. Special improvement districts with annual interest payments -- collection of special assessments for all special improvements - 15-16-103. Special improvement districts with annual interest payments -- collection...

15-16-104. Entry of payment -- receipt - 15-16-104. Entry of payment -- receipt. (1) The county treasurer...

15-16-105. When property assessed more than once - 15-16-105. When property assessed more than once. When the county...

15-16-106. through 15-16-110 reserved - 15-16-106 through 15-16-110 reserved.

15-16-111. Repealed - 15-16-111. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-16-112. Repealed - 15-16-112. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-16-113. Repealed - 15-16-113. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-16-114. Repealed - 15-16-114. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-16-115. Repealed - 15-16-115. Repealed. Sec. 4, Ch. 189, L. 2005. History: En....

15-16-116. Repealed - 15-16-116. Repealed. Sec. 59, Ch. 587, L. 1987. History: En....

15-16-117. Repealed - 15-16-117. Repealed. Sec. 4, Ch. 189, L. 2005. History: (1),...

15-16-118. Minimum tax payment -- limitation of appeal - 15-16-118. Minimum tax payment -- limitation of appeal. (1) If...

15-16-119. Taxation of personal property -- duty of department -- collection by department of administration - 15-16-119. Taxation of personal property -- duty of department --...

15-16-120. reserved - 15-16-120 reserved.

15-16-121. Repealed - 15-16-121. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

Part 2. Special Payment Provisions

15-16-201. Tax prepayment -- new industrial facilities - 15-16-201. Tax prepayment -- new industrial facilities. (1) A person...

15-16-202. Repealed - 15-16-202. Repealed. Sec. 125, Ch. 596, L. 2005. History: En....

15-16-203. Assessment of property previously exempt - 15-16-203. Assessment of property previously exempt. (1) Subject to 15-10-420,...

Part 3. Reporting Delinquent Taxes

15-16-301. Delinquent list -- list of taxes suspended or cancelled -- real property - 15-16-301. Delinquent list -- list of taxes suspended or cancelled...

15-16-302. Tabulation and transmittal of property delinquent list - 15-16-302. Tabulation and transmittal of property delinquent list. (1) The...

15-16-303. Treasurer charged with delinquent taxes - 15-16-303. Treasurer charged with delinquent taxes. After settlement with the...

15-16-304. Repealed - 15-16-304. Repealed. Sec. 2, Ch. 201, L. 1985. History: En....

15-16-305. Repealed - 15-16-305. Repealed. Sec. 43, Ch. 67, L. 2017. History: (1)En....

Part 4. Liens and Limitations

15-16-401. Tax due as a judgment or lien - 15-16-401. Tax due as a judgment or lien. Unless suspended...

15-16-402. Tax on personal property lien on realty -- separate assessment -- filing of mortgage satisfaction - 15-16-402. Tax on personal property lien on realty -- separate...

15-16-403. Lien on real property and improvements - 15-16-403. Lien on real property and improvements. Every tax due...

15-16-404. County lien on money of taxpayer - 15-16-404. County lien on money of taxpayer. The county has...

Part 5. Collection by Suit

15-16-501. Repealed - 15-16-501. Repealed. Sec. 59, Ch. 587, L. 1987. History: En....

15-16-502. Repealed - 15-16-502. Repealed. Sec. 59, Ch. 587, L. 1987. History: En....

15-16-503. Collection by suit of personal property taxes when taxpayer moves to another county - 15-16-503. Collection by suit of personal property taxes when taxpayer...

15-16-504. Evidence at trial - 15-16-504. Evidence at trial. On trial, a certified copy of...

15-16-505. Repealed - 15-16-505. Repealed. Sec. 59, Ch. 587, L. 1987. History: En....

15-16-506. Civil action to collect delinquent taxes - 15-16-506. Civil action to collect delinquent taxes. (1) A taxing...

Part 6. Refunds

15-16-601. Repealed - 15-16-601. Repealed. Sec. 9, Ch. 539, L. 1993. History: En....

15-16-602. Concurrent remedies - 15-16-602. Concurrent remedies. Sections 15-16-603 through 15-16-605 may not be...

15-16-603. Refund of taxes -- limitations on refunds - 15-16-603. Refund of taxes -- limitations on refunds. (1) Subject...

15-16-604. Judicial review of tax refund denials - 15-16-604. Judicial review of tax refund denials. (1) A taxpayer...

15-16-605. Payment of refunds -- exception - 15-16-605. Payment of refunds -- exception. (1) In the order...

15-16-606. through 15-16-610 reserved - 15-16-606 through 15-16-610 reserved.

15-16-611. Reduction of property tax for property destroyed by natural disaster -- proration of taxes on replaced property - 15-16-611. Reduction of property tax for property destroyed by natural...

15-16-612. Refund of tax paid - 15-16-612. Refund of tax paid. (1) If the property is...

15-16-613. Refund of certain taxes paid on migratory property - 15-16-613. Refund of certain taxes paid on migratory property. (1)...

Part 7. Cancellations

15-16-701. List of delinquent personal property taxes and real property taxes - 15-16-701. List of delinquent personal property taxes and real property...

15-16-702. Cancellation of taxes and obligations -- filing of lists - 15-16-702. Cancellation of taxes and obligations -- filing of lists....

15-16-703. Adjustment of accounts after cancellation - 15-16-703. Adjustment of accounts after cancellation. Upon notification of the...

15-16-704. Certain unpaid taxes uncollectible -- stricken from records - 15-16-704. Certain unpaid taxes uncollectible -- stricken from records. All...

Part 8. Suspensions

15-16-801. Payment of suspended delinquent property taxes - 15-16-801. Payment of suspended delinquent property taxes. If collection of...

15-16-802. Repealed - 15-16-802. Repealed. Sec. 315, Ch. 42, L. 1997. History: En....

15-16-803. Repealed - 15-16-803. Repealed. Sec. 315, Ch. 42, L. 1997. History: En....

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Montana Code Annotated Title 15. Taxation Chapter 16. Collection of Property Taxes

Montana Code Annotated
Title 15. Taxation
Chapter 16. Collection of Property Taxes