Montana Code Annotated
Title 7. Local Government
Chapter 6. Financial Administration and Taxation

7-6-101. Definitions - 7-6-101. Definitions. The following definitions shall be applied to the...

7-6-102. Authorization to request in-lieu payments for taxes from United States - 7-6-102. Authorization to request in-lieu payments for taxes from United...

7-6-103. Computation of payment in lieu of taxes - 7-6-103. Computation of payment in lieu of taxes. The amount...

7-6-104. Procedure to file agreement and collect in-lieu payments - 7-6-104. Procedure to file agreement and collect in-lieu payments. (1)...

7-6-105. Establishment and use of government project fund - 7-6-105. Establishment and use of government project fund. (1) The...

7-6-106. Political subdivisions to receive county warrants for share of in-lieu payments - 7-6-106. Political subdivisions to receive county warrants for share of...

7-6-107. Procedure for subdivisions other than county to deal directly with United States - 7-6-107. Procedure for subdivisions other than county to deal directly...

7-6-108. Disposition of in-lieu payments by subdivisions - 7-6-108. Disposition of in-lieu payments by subdivisions. All money received...

7-6-109. Requirement to provide services in absence of agreement - 7-6-109. Requirement to provide services in absence of agreement. No...

Part 2. Deposit and Investment of Public Money

7-6-201. Deposit of public funds in financial institutions - 7-6-201. Deposit of public funds in financial institutions. (1) Except...

7-6-202. Investment of public money in direct obligations of United States - 7-6-202. Investment of public money in direct obligations of United...

7-6-203. Interest rates on deposits of public money - 7-6-203. Interest rates on deposits of public money. (1) The...

7-6-204. Crediting of interest -- exceptions - 7-6-204. Crediting of interest -- exceptions. (1) Interest paid and...

7-6-205. Demand deposits - 7-6-205. Demand deposits. Demand deposits may be placed only in...

7-6-206. Time deposits -- repurchase agreement - 7-6-206. Time deposits -- repurchase agreement. (1) Public money not...

7-6-207. Deposit security - 7-6-207. Deposit security. (1) The local governing body may require...

7-6-208. Substitution of deposit security - 7-6-208. Substitution of deposit security. (1) Any bank, building and...

7-6-209. Repealed - 7-6-209. Repealed. Sec. 2, Ch. 217, L. 1983. History: En....

7-6-210. Repealed - 7-6-210. Repealed. Sec. 13, Ch. 179, L. 1995. History: En....

7-6-211. Report by financial institution - 7-6-211. Report by financial institution. Any bank, building and loan...

7-6-212. Limitation on liability of treasurer or town clerk - 7-6-212. Limitation on liability of treasurer or town clerk. When...

7-6-213. Repurchase agreements -- bidding - 7-6-213. Repurchase agreements -- bidding. (1) After qualifying as provided...

Part 3. Local Government Block Grant Program (Repealed)

7-6-301. Repealed - 7-6-301. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-302. Repealed - 7-6-302. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-303. Repealed - 7-6-303. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-304. Repealed - 7-6-304. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-305. Repealed - 7-6-305. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-306. Repealed - 7-6-306. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-307. Repealed - 7-6-307. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-308. Repealed - 7-6-308. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

7-6-309. Repealed - 7-6-309. Repealed. Sec. 38, Ch. 611, L. 1987. History: En....

Part 4. Counties and Municipalities Interest on Overdue Accounts

7-6-401. Definitions relating to interest assessment - 7-6-401. Definitions relating to interest assessment. As used in 7-6-402...

7-6-402. Interest assessed on amounts due - 7-6-402. Interest assessed on amounts due. (1) Except as provided...

7-6-403. Exemptions - 7-6-403. Exemptions. Section 7-6-402 does not apply to the following:...

Part 5. Local Government Levy for Juvenile Detention Programs

7-6-501. Definitions - 7-6-501. Definitions. As used in 7-6-502 and this section, unless...

7-6-502. Levy for juvenile detention programs - 7-6-502. Levy for juvenile detention programs. (1) Subject to 15-10-420,...

Part 6. Local Government Accounting

7-6-601. Repealed - 7-6-601. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-602. Definition - 7-6-602. Definition. For the purposes of this part, "local government...

7-6-603. Repealed - 7-6-603. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-604. Repealed - 7-6-604. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-605. through 7-6-608 reserved - 7-6-605 through 7-6-608 reserved.

7-6-609. Declaration of policy - 7-6-609. Declaration of policy. (1) It is the policy of...

7-6-610. Fiscal year for local governments - 7-6-610. Fiscal year for local governments. The fiscal year of...

7-6-611. Role of department of administration - 7-6-611. Role of department of administration. (1) The department of...

7-6-612. Additional records and reports - 7-6-612. Additional records and reports. (1) The chief executive or...

7-6-613. Procedure to transfer funds - 7-6-613. Procedure to transfer funds. Money may not be transferred...

7-6-614. Procedure to close inactive funds - 7-6-614. Procedure to close inactive funds. A county or municipal...

7-6-615. Authorization to maintain petty cash fund - 7-6-615. Authorization to maintain petty cash fund. (1) A county...

7-6-616. Capital improvement funds - 7-6-616. Capital improvement funds. (1) A county, municipal, or special...

7-6-617. Payment of fees and taxes by credit card and other commercially acceptable means - 7-6-617. Payment of fees and taxes by credit card and...

7-6-618. through 7-6-620 reserved - 7-6-618 through 7-6-620 reserved.

7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund - 7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy...

7-6-622. County coal trust fund -- expenditure restrictions - 7-6-622. County coal trust fund -- expenditure restrictions. (1) The...

Part 11. Tax and Revenue Anticipation Notes

7-6-1101. Definitions - 7-6-1101. Definitions. As used in this part, unless the context...

7-6-1102. Gross proceeds and short-term obligations authorized - 7-6-1102. Gross proceeds and short-term obligations authorized. A local government...

7-6-1103. Issuance and sale of gross proceeds obligations and short-term obligations -- procedure - 7-6-1103. Issuance and sale of gross proceeds obligations and short-term...

7-6-1104. reserved - 7-6-1104 reserved.

7-6-1105. Refunding and renewal of short-term obligations - 7-6-1105. Refunding and renewal of short-term obligations. (1) Gross proceeds...

7-6-1106. through 7-6-1110 reserved - 7-6-1106 through 7-6-1110 reserved.

7-6-1111. Gross proceeds and short-term obligations -- security - 7-6-1111. Gross proceeds and short-term obligations -- security. (1) Gross...

7-6-1112. Funds for payment of principal and interest - 7-6-1112. Funds for payment of principal and interest. For the...

7-6-1113. and 7-6-1114 reserved - 7-6-1113 and 7-6-1114 reserved.

7-6-1115. Local government debt limitations not to apply to short-term obligations - 7-6-1115. Local government debt limitations not to apply to short-term...

7-6-1116. Authority cumulative - 7-6-1116. Authority cumulative. The authority granted by this part is...

Part 15. Resort Tax

7-6-1501. Definitions - 7-6-1501. Definitions. As used in this part, the following definitions...

7-6-1502. Resort community taxing authority -- specific delegation - 7-6-1502. Resort community taxing authority -- specific delegation. As required...

7-6-1503. Limit on resort tax rate -- goods and services subject to tax - 7-6-1503. Limit on resort tax rate -- goods and services...

7-6-1504. Resort tax -- election required -- procedure -- notice - 7-6-1504. Resort tax -- election required -- procedure -- notice....

7-6-1505. Resort tax administration - 7-6-1505. Resort tax administration. (1) In this section, "governing body"...

7-6-1506. Use of resort community tax revenue -- bond issue -- pledge - 7-6-1506. Use of resort community tax revenue -- bond issue...

7-6-1507. Resort community tax -- property tax relief - 7-6-1507. Resort community tax -- property tax relief. (1) Annually...

7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate - 7-6-1508. Establishment of resort area -- taxing authority -- approval...

7-6-1509. Use of resort area tax - 7-6-1509. Use of resort area tax. (1) (a) Except as...

7-6-1510. through 7-6-1530 reserved - 7-6-1510 through 7-6-1530 reserved.

7-6-1531. Repealed - 7-6-1531. Repealed. Sec. 262, Ch. 49, L. 2015. History: En....

7-6-1532. Resort area district authorized - 7-6-1532. Resort area district authorized. The qualified electors of a...

7-6-1533. Petition to create resort area district - 7-6-1533. Petition to create resort area district. (1) The qualified...

7-6-1534. Resort area district -- notice of petition -- hearing required - 7-6-1534. Resort area district -- notice of petition -- hearing...

7-6-1535. Resort area district -- hearing on petition - 7-6-1535. Resort area district -- hearing on petition. (1) At...

7-6-1536. Resort area district -- election required -- notice - 7-6-1536. Resort area district -- election required -- notice. (1)...

7-6-1537. Repealed - 7-6-1537. Repealed. Sec. 262, Ch. 49, L. 2015. History: En....

7-6-1538. Repealed - 7-6-1538. Repealed. Sec. 262, Ch. 49, L. 2015. History: En....

7-6-1539. Resolution creating resort area district upon favorable vote - 7-6-1539. Resolution creating resort area district upon favorable vote. (1)...

7-6-1540. Resort area district -- certificate of incorporation from secretary of state - 7-6-1540. Resort area district -- certificate of incorporation from secretary...

7-6-1541. General powers of resort area district - 7-6-1541. General powers of resort area district. (1) A resort...

7-6-1542. Resort area district board powers related to resort tax revenue -- bonds -- election -- restrictions - 7-6-1542. Resort area district board powers related to resort tax...

7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office - 7-6-1543. Resort area district governed by board -- composition --...

7-6-1544. Resort area district board election - 7-6-1544. Resort area district board election. (1) The first election...

7-6-1545. Repealed - 7-6-1545. Repealed. Sec. 262, Ch. 49, L. 2015. History: En....

7-6-1546. Resort area district board -- vacancy - 7-6-1546. Resort area district board -- vacancy. (1) If a...

7-6-1547. Resort area district board -- meetings - 7-6-1547. Resort area district board -- meetings. (1) The board...

7-6-1548. Referendum to dissolve resort area district - 7-6-1548. Referendum to dissolve resort area district. (1) On receipt...

7-6-1549. Repealed - 7-6-1549. Repealed. Sec. 262, Ch. 49, L. 2015. History: En....

7-6-1550. Resolution dissolving resort area district upon favorable vote - 7-6-1550. Resolution dissolving resort area district upon favorable vote. (1)...

7-6-1551. Annexation of property into resort area district -- election - 7-6-1551. Annexation of property into resort area district -- election....

Part 16. Impact Fees to Fund Capital Improvements

7-6-1601. Definitions - 7-6-1601. Definitions. As used in this part, the following definitions...

7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees - 7-6-1602. Calculation of impact fees -- documentation required -- ordinance...

7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required - 7-6-1603. Collection and expenditure of impact fees -- refunds or...

7-6-1604. Impact fee advisory committee - 7-6-1604. Impact fee advisory committee. (1) A governmental entity that...

Part 21. Office of County Treasurer

7-6-2101. Procedure if county treasurer dies in office - 7-6-2101. Procedure if county treasurer dies in office. (1) In...

7-6-2102. Limitation on number of deputy county treasurers - 7-6-2102. Limitation on number of deputy county treasurers. (1) Except...

7-6-2103. Suspension of county treasurer in case of misconduct - 7-6-2103. Suspension of county treasurer in case of misconduct. Whenever...

7-6-2104. through 7-6-2110 reserved - 7-6-2104 through 7-6-2110 reserved.

7-6-2111. Duties of county treasurer - 7-6-2111. Duties of county treasurer. The county treasurer shall: (1)...

7-6-2112. Repealed - 7-6-2112. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2113. Effect of failure to make treasurer's report - 7-6-2113. Effect of failure to make treasurer's report. If a...

7-6-2114. Inspection of treasurer's books and records - 7-6-2114. Inspection of treasurer's books and records. (1) The books,...

7-6-2115. Manner of settling accounts - 7-6-2115. Manner of settling accounts. (1) The treasurer shall settle...

7-6-2116. Repealed - 7-6-2116. Repealed. Sec. 23, Ch. 262, L. 2015. History: En....

7-6-2117. Receipt of money from county attorney - 7-6-2117. Receipt of money from county attorney. (1) The county...

7-6-2118. Receipt of money from predecessor county treasurer - 7-6-2118. Receipt of money from predecessor county treasurer. A percentage...

7-6-2119. through 7-6-2130 reserved - 7-6-2119 through 7-6-2130 reserved.

7-6-2131. Fees of county treasurer - 7-6-2131. Fees of county treasurer. The county treasurer shall receive...

7-6-2132. through 7-6-2140 reserved - 7-6-2132 through 7-6-2140 reserved.

7-6-2141. Coordination of state revenue collected by counties -- duties of department of administration - 7-6-2141. Coordination of state revenue collected by counties -- duties...

Part 22. General Provisions Related to Counties

7-6-2201. Repealed - 7-6-2201. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2202. Duties of county clerk related to finance - 7-6-2202. Duties of county clerk related to finance. (1) The...

7-6-2203. Repealed - 7-6-2203. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2204. Cash verification by county clerk - 7-6-2204. Cash verification by county clerk. The county clerk and...

7-6-2205. and 7-6-2206 reserved - 7-6-2205 and 7-6-2206 reserved.

7-6-2207. Deposit of nontax revenue - 7-6-2207. Deposit of nontax revenue. Except for nontax revenue earmarked...

7-6-2208. through 7-6-2210 reserved - 7-6-2208 through 7-6-2210 reserved.

7-6-2211. Repealed - 7-6-2211. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2212. Repealed - 7-6-2212. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2213. Repealed - 7-6-2213. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2214. Repealed - 7-6-2214. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2215. Repealed - 7-6-2215. Repealed. Sec. 1, Ch. 135, L. 1979. History: En....

7-6-2216. Repealed - 7-6-2216. Repealed. Sec. 1, Ch. 135, L. 1979. History: En....

7-6-2217. Administration of relief received from federal agencies - 7-6-2217. Administration of relief received from federal agencies. In any...

7-6-2218. Repealed - 7-6-2218. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2219. Repealed - 7-6-2219. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2220. Repealed - 7-6-2220. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2221. Repealed - 7-6-2221. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2222. and 7-6-2223 reserved - 7-6-2222 and 7-6-2223 reserved.

7-6-2224. Long-short cash account - 7-6-2224. Long-short cash account. A governing body of a county...

7-6-2225. County hard-rock mine trust account -- expenditure restrictions - 7-6-2225. County hard-rock mine trust account -- expenditure restrictions. (1)...

7-6-2226. Metal mines license tax account - 7-6-2226. Metal mines license tax account. (1) The governing body...

7-6-2227. through 7-6-2229 reserved - 7-6-2227 through 7-6-2229 reserved.

7-6-2230. County land information account -- creation -- purposes -- uses - 7-6-2230. County land information account -- creation -- purposes --...

Part 23. County Budget Law (Repealed)

7-6-2301. Repealed - 7-6-2301. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2302. Repealed - 7-6-2302. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2303. Repealed - 7-6-2303. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2304. through 7-6-2310 reserved - 7-6-2304 through 7-6-2310 reserved.

7-6-2311. Repealed - 7-6-2311. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2312. Repealed - 7-6-2312. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2313. Repealed - 7-6-2313. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2314. Repealed - 7-6-2314. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2315. Repealed - 7-6-2315. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2316. Repealed - 7-6-2316. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2317. Repealed - 7-6-2317. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2318. Repealed - 7-6-2318. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2319. Repealed - 7-6-2319. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2320. Repealed - 7-6-2320. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2321. Repealed - 7-6-2321. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2322. Repealed - 7-6-2322. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2323. Repealed - 7-6-2323. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2324. Repealed - 7-6-2324. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2325. Repealed - 7-6-2325. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2326. Repealed - 7-6-2326. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2327. Repealed - 7-6-2327. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2328. Repealed - 7-6-2328. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2329. Repealed - 7-6-2329. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2330. Repealed - 7-6-2330. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2331. Repealed - 7-6-2331. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2332. through 7-6-2334 reserved - 7-6-2332 through 7-6-2334 reserved.

7-6-2335. Repealed - 7-6-2335. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2336. through 7-6-2340 reserved - 7-6-2336 through 7-6-2340 reserved.

7-6-2341. Repealed - 7-6-2341. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2342. Repealed - 7-6-2342. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2343. Repealed - 7-6-2343. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2344. Repealed - 7-6-2344. Repealed. Sec. 1, Ch. 104, L. 1995. History: En....

7-6-2345. Repealed - 7-6-2345. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2346. and 7-6-2347 reserved - 7-6-2346 and 7-6-2347 reserved.

7-6-2348. Repealed - 7-6-2348. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2349. and 7-6-2350 reserved - 7-6-2349 and 7-6-2350 reserved.

7-6-2351. Repealed - 7-6-2351. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2352. Repealed - 7-6-2352. Repealed. Sec. 61, Ch. 278, L. 2001; secs. 52(1),...

Part 24. County Auditor and Claims Against County

7-6-2401. Creation of office of county auditor - 7-6-2401. Creation of office of county auditor. (1) The office...

7-6-2402. Repealed - 7-6-2402. Repealed. Sec. 2, Ch. 145, L. 2003. History: En....

7-6-2403. Qualifications of county auditor - 7-6-2403. Qualifications of county auditor. A person is not eligible...

7-6-2404. Oath of office - 7-6-2404. Oath of office. Any person who shall be elected...

7-6-2405. Location of office - 7-6-2405. Location of office. The county auditor shall keep the...

7-6-2406. Compensation of auditor - 7-6-2406. Compensation of auditor. The county auditor receives the annual...

7-6-2407. Examination and investigation of claims - 7-6-2407. Examination and investigation of claims. (1) It is the...

7-6-2408. Auditor's powers related to investigations - 7-6-2408. Auditor's powers related to investigations. (1) The county auditors...

7-6-2409. Examination of county books and accounts - 7-6-2409. Examination of county books and accounts. (1) It is...

7-6-2410. Maintenance of records - 7-6-2410. Maintenance of records. The county auditor shall carefully preserve...

7-6-2411. List of claims allowed or rejected - 7-6-2411. List of claims allowed or rejected. The county clerk...

7-6-2412. Other duties of auditor - 7-6-2412. Other duties of auditor. (1) Subject to the requirements...

7-6-2413. Limitation on number of deputy county auditors - 7-6-2413. Limitation on number of deputy county auditors. A county...

7-6-2414. through 7-6-2420 reserved - 7-6-2414 through 7-6-2420 reserved.

7-6-2421. Presentation of claims against county - 7-6-2421. Presentation of claims against county. (1) An account may...

7-6-2422. Opposition to claims - 7-6-2422. Opposition to claims. Any resident or taxpayer of the...

7-6-2423. Procedure for claims by county commissioners - 7-6-2423. Procedure for claims by county commissioners. All claims against...

7-6-2424. Appeal of decision concerning claim - 7-6-2424. Appeal of decision concerning claim. (1) Whenever a claim...

7-6-2425. Auditing of county charges - 7-6-2425. Auditing of county charges. Accounts for county charges of...

7-6-2426. Enumeration of county charges - 7-6-2426. Enumeration of county charges. (1) The following are county...

7-6-2427. Repealed - 7-6-2427. Repealed. Secs. 52(1), 63(3), Ch. 585, L. 2001. History:...

7-6-2428. Repealed - 7-6-2428. Repealed. Secs. 52(1), 63(3), Ch. 585, L. 2001. History:...

7-6-2429. Examination and allowance of officers' accounts - 7-6-2429. Examination and allowance of officers' accounts. The board of...

7-6-2430. Accounts to be examined, settled, and allowed - 7-6-2430. Accounts to be examined, settled, and allowed. The board...

Part 25. County Taxation

7-6-2501. Authorization for county mill levy - 7-6-2501. Authorization for county mill levy. Subject to 15-10-420, the...

7-6-2502. Repealed - 7-6-2502. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2503. Duties of county treasurer related to taxation - 7-6-2503. Duties of county treasurer related to taxation. The treasurer...

7-6-2504. Duties of county clerk related to taxation - 7-6-2504. Duties of county clerk related to taxation. The clerk...

7-6-2505. through 7-6-2510 reserved - 7-6-2505 through 7-6-2510 reserved.

7-6-2511. County levy for certain court expenses - 7-6-2511. County levy for certain court expenses. (1) Subject to...

7-6-2512. County tax levy for health care facilities - 7-6-2512. County tax levy for health care facilities. (1) Subject...

7-6-2513. County public safety levy -- purpose - 7-6-2513. County public safety levy -- purpose. Subject to 15-10-420,...

7-6-2514. Repealed - 7-6-2514. Repealed. Sec. 171, Ch. 584, L. 1999. History: En....

7-6-2515. through 7-6-2520 reserved - 7-6-2515 through 7-6-2520 reserved.

7-6-2521. All-purpose levy authorized for counties - 7-6-2521. All-purpose levy authorized for counties. A county may at...

7-6-2522. All-purpose levy - 7-6-2522. All-purpose levy. Subject to 15-10-420, the all-purpose levy is...

7-6-2523. Repealed - 7-6-2523. Repealed. Sec. 21, Ch. 453, L. 2005. History: En....

7-6-2524. Changes from all-purpose levy - 7-6-2524. Changes from all-purpose levy. A county adopting the all-purpose...

7-6-2525. Repealed - 7-6-2525. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-2526. Repealed - 7-6-2526. Repealed. Sec. 21, Ch. 453, L. 2005. History: En....

7-6-2527. Taxation -- public and governmental purposes - 7-6-2527. Taxation -- public and governmental purposes. A county may...

7-6-2528. through 7-6-2530 reserved - 7-6-2528 through 7-6-2530 reserved.

7-6-2531. Repealed - 7-6-2531. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2532. Repealed - 7-6-2532. Repealed. Sec. 34, Ch. 495, L. 2001; sec. 253,...

7-6-2533. Repealed - 7-6-2533. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2534. Repealed - 7-6-2534. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2535. Repealed - 7-6-2535. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2536. Repealed - 7-6-2536. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2537. Repealed - 7-6-2537. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-2538. and 7-6-2539 reserved - 7-6-2538 and 7-6-2539 reserved.

7-6-2540. Repealed - 7-6-2540. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

7-6-2541. County detention center inmate medical costs - 7-6-2541. County detention center inmate medical costs. The board of...

Part 26. County Warrants

7-6-2601. Details related to county warrants -- payments to state -- definition - 7-6-2601. Details related to county warrants -- payments to state...

7-6-2602. Payment of warrants - 7-6-2602. Payment of warrants. The county treasurer may not pay...

7-6-2603. Registration of warrants - 7-6-2603. Registration of warrants. (1) If the fund is insufficient...

7-6-2604. Interest on unpaid warrants - 7-6-2604. Interest on unpaid warrants. (1) When any high school...

7-6-2605. Call for payment of warrants drawing interest - 7-6-2605. Call for payment of warrants drawing interest. (1) When...

7-6-2606. Order of redemption of warrants - 7-6-2606. Order of redemption of warrants. (1) Warrants drawn on...

7-6-2607. Processing of warrants - 7-6-2607. Processing of warrants. (1) The board shall cause to...

Part 27. Investment of County Money

7-6-2701. Investment of certain money in county, municipal, hospital, and school warrants - 7-6-2701. Investment of certain money in county, municipal, hospital, and...

7-6-2702. Repealed - 7-6-2702. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

Part 28. Management of School Money

7-6-2801. Management of school funds - 7-6-2801. Management of school funds. The county treasurer shall: (1)...

7-6-2802. Repealed - 7-6-2802. Repealed. Sec. 22, Ch. 219, L. 1997. History: En....

Part 40. Local Government Budget Act

7-6-4001. Short title -- applicability - 7-6-4001. Short title -- applicability. (1) This part may be...

7-6-4002. Definitions - 7-6-4002. Definitions. As used in this part, unless the context...

7-6-4003. Budget and levies supplied to department of administration - 7-6-4003. Budget and levies supplied to department of administration. (1)...

7-6-4004. Budget fund structure - 7-6-4004. Budget fund structure. Local government budgets must conform to...

7-6-4005. Expenditures limited to appropriations - 7-6-4005. Expenditures limited to appropriations. (1) Local government officials may...

7-6-4006. Appropriation power -- requirements - 7-6-4006. Appropriation power -- requirements. (1) A governing body may...

7-6-4007. through 7-6-4010 reserved - 7-6-4007 through 7-6-4010 reserved.

7-6-4011. Use of bond proceeds and borrowed money - 7-6-4011. Use of bond proceeds and borrowed money. (1) Except...

7-6-4012. Fee based budgets -- adjustable appropriation - 7-6-4012. Fee based budgets -- adjustable appropriation. (1) In its...

7-6-4013. Fees for services -- hearing and resolution - 7-6-4013. Fees for services -- hearing and resolution. (1) If...

7-6-4014. Restriction on tax-financed expenditures if voter approval required - 7-6-4014. Restriction on tax-financed expenditures if voter approval required. If...

7-6-4015. Payments for judgments - 7-6-4015. Payments for judgments. (1) Judgments against a local government...

7-6-4016. through 7-6-4019 reserved - 7-6-4016 through 7-6-4019 reserved.

7-6-4020. Preliminary annual operating budget - 7-6-4020. Preliminary annual operating budget. (1) A preliminary annual operating...

7-6-4021. Notice of preliminary or amended budget - 7-6-4021. Notice of preliminary or amended budget. (1) The governing...

7-6-4022. District court budgets - 7-6-4022. District court budgets. (1) The district court must be...

7-6-4023. Repealed - 7-6-4023. Repealed. Sec. 74, Ch. 449, L. 2005; Sec. 21,...

7-6-4024. Hearing on preliminary budget - 7-6-4024. Hearing on preliminary budget. (1) The governing body shall...

7-6-4025. Receipt and expenditure of money prior to adoption of final budget - 7-6-4025. Receipt and expenditure of money prior to adoption of...

7-6-4026. through 7-6-4029 reserved - 7-6-4026 through 7-6-4029 reserved.

7-6-4030. Final budget -- resolution -- appropriations - 7-6-4030. Final budget -- resolution -- appropriations. (1) The governing...

7-6-4031. Budget amendment procedures - 7-6-4031. Budget amendment procedures. (1) The final budget resolution may...

7-6-4032. Emergency expenditures - 7-6-4032. Emergency expenditures. (1) Emergency budget appropriations must be adopted...

7-6-4033. Expenditure limitation - 7-6-4033. Expenditure limitation. Except as provided in 7-6-4006, 7-6-4011, 7-6-4012,...

7-6-4034. Determination of fund requirements -- property tax levy - 7-6-4034. Determination of fund requirements -- property tax levy. (1)...

7-6-4035. Tax levies for boards and commissions -- bond exemption - 7-6-4035. Tax levies for boards and commissions -- bond exemption....

7-6-4036. Fixing tax levy - 7-6-4036. Fixing tax levy. (1) The governing body shall fix...

7-6-4037. Cause of action -- failure to adopt or submit an annual operating budget - 7-6-4037. Cause of action -- failure to adopt or submit...

7-6-4038. Filing of claims against local government entity -- disposition by department as prerequisite - 7-6-4038. Filing of claims against local government entity -- disposition...

Part 41. General Provisions Related to Municipalities (Repealed)

7-6-4101. Repealed - 7-6-4101. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4102. Repealed - 7-6-4102. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4103. Repealed - 7-6-4103. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4104. Repealed - 7-6-4104. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4105. Repealed - 7-6-4105. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4106. Repealed - 7-6-4106. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4107. Repealed - 7-6-4107. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4108. Repealed - 7-6-4108. Repealed. Sec. 29, Ch. 458, L. 1997. History: (1)En....

7-6-4109. Repealed - 7-6-4109. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4110. Repealed - 7-6-4110. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4111. Repealed - 7-6-4111. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4112. Repealed - 7-6-4112. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4113. Repealed - 7-6-4113. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4114. through 7-6-4118 reserved - 7-6-4114 through 7-6-4118 reserved.

7-6-4119. Repealed - 7-6-4119. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4120. Repealed - 7-6-4120. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4121. Repealed - 7-6-4121. Repealed. Sec. 61, Ch. 278, L. 2001. History: (1)En....

7-6-4122. Repealed - 7-6-4122. Repealed. Sec. 29, Ch. 458, L. 1997. History: Ap....

7-6-4123. Repealed - 7-6-4123. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4124. Repealed - 7-6-4124. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4125. through 7-6-4130 reserved - 7-6-4125 through 7-6-4130 reserved.

7-6-4131. Repealed - 7-6-4131. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4132. Repealed - 7-6-4132. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4133. Repealed - 7-6-4133. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4134. Repealed - 7-6-4134. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4135. Repealed - 7-6-4135. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4136. through 7-6-4139 reserved - 7-6-4136 through 7-6-4139 reserved.

7-6-4140. Repealed - 7-6-4140. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4141. Repealed - 7-6-4141. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

Part 42. Municipal Budget Law (Repealed)

7-6-4201. Repealed - 7-6-4201. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4202. Repealed - 7-6-4202. Repealed. Sec. 61, Ch. 278, L. 2001. History: (1)...

7-6-4203. Repealed - 7-6-4203. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4204. Repealed - 7-6-4204. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4205. Repealed - 7-6-4205. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4206. Repealed - 7-6-4206. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4207. Repealed - 7-6-4207. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4208. Repealed - 7-6-4208. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4209. Repealed - 7-6-4209. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4210. through 7-6-4220 reserved - 7-6-4210 through 7-6-4220 reserved.

7-6-4221. Repealed - 7-6-4221. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4222. Repealed - 7-6-4222. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4223. Repealed - 7-6-4223. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4224. Repealed - 7-6-4224. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4225. Repealed - 7-6-4225. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4226. Repealed - 7-6-4226. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4227. Repealed - 7-6-4227. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4228. Repealed - 7-6-4228. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4229. Repealed - 7-6-4229. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4230. Repealed - 7-6-4230. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4231. Repealed - 7-6-4231. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4232. Repealed - 7-6-4232. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4233. Repealed - 7-6-4233. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4234. Repealed - 7-6-4234. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4235. Repealed - 7-6-4235. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4236. Repealed - 7-6-4236. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4237. Repealed - 7-6-4237. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4238. Repealed - 7-6-4238. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4239. Repealed - 7-6-4239. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4240. Repealed - 7-6-4240. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4241. Repealed - 7-6-4241. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4242. through 7-6-4250 reserved - 7-6-4242 through 7-6-4250 reserved.

7-6-4251. Repealed - 7-6-4251. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4252. Repealed - 7-6-4252. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4253. Repealed - 7-6-4253. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4254. Repealed - 7-6-4254. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4255. Repealed - 7-6-4255. Repealed. Sec. 29, Ch. 458, L. 1997. History: En....

7-6-4256. through 7-6-4258 reserved - 7-6-4256 through 7-6-4258 reserved.

7-6-4259. Repealed - 7-6-4259. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4260. Repealed - 7-6-4260. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4261. Repealed - 7-6-4261. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4262. Repealed - 7-6-4262. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4263. Repealed - 7-6-4263. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4264. Repealed - 7-6-4264. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4265. Repealed - 7-6-4265. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4266. Repealed - 7-6-4266. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4267. Repealed - 7-6-4267. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4268. and 7-6-4269 reserved - 7-6-4268 and 7-6-4269 reserved.

7-6-4270. Repealed - 7-6-4270. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4271. Repealed - 7-6-4271. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4272. Repealed - 7-6-4272. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

Part 43. Claims Against Municipalities

7-6-4301. Presentation of claims against municipality - 7-6-4301. Presentation of claims against municipality. (1) All accounts and...

7-6-4302. Payment of claims by warrant or check - 7-6-4302. Payment of claims by warrant or check. All accounts...

7-6-4303. Cancellation of municipal warrants and checks - 7-6-4303. Cancellation of municipal warrants and checks. (1) The city...

7-6-4304. Issuance of duplicate warrants and checks - 7-6-4304. Issuance of duplicate warrants and checks. (1) A duplicate...

7-6-4305. through 7-6-4310 reserved - 7-6-4305 through 7-6-4310 reserved.

7-6-4311. Liability for false claims - 7-6-4311. Liability for false claims. (1) A person who knowingly...

Part 44. Municipal Taxation

7-6-4401. General taxing power of municipalities - 7-6-4401. General taxing power of municipalities. Subject to 15-10-420, the...

7-6-4402. Tax-related duties of city treasurer - 7-6-4402. Tax-related duties of city treasurer. It is the duty...

7-6-4403. Tax-related duties of city clerk - 7-6-4403. Tax-related duties of city clerk. It is the duty...

7-6-4404. Tax-related duties of town clerk - 7-6-4404. Tax-related duties of town clerk. It is the duty...

7-6-4405. Repealed - 7-6-4405. Repealed. Sec. 171, Ch. 584, L. 1999. History: En....

7-6-4406. Authority to levy special taxes and assessments - 7-6-4406. Authority to levy special taxes and assessments. Subject to...

7-6-4407. Repealed - 7-6-4407. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4408. Repealed - 7-6-4408. Repealed. Sec. 61, Ch. 278, L. 2001. History: En....

7-6-4409. Determination of assessments - 7-6-4409. Determination of assessments. (1) The assessment made by the...

7-6-4410. Property tax record to be furnished to certain municipalities - 7-6-4410. Property tax record to be furnished to certain municipalities....

7-6-4411. Equalization of assessments - 7-6-4411. Equalization of assessments. (1) The equalization of assessments of...

7-6-4412. Preparation of municipal property tax record - 7-6-4412. Preparation of municipal property tax record. (1) The county...

7-6-4413. Collection of taxes - 7-6-4413. Collection of taxes. (1) Except in the case of...

7-6-4414. Sales for delinquent taxes when county collects municipal tax - 7-6-4414. Sales for delinquent taxes when county collects municipal tax....

7-6-4415. through 7-6-4420 reserved - 7-6-4415 through 7-6-4420 reserved.

7-6-4421. Authorization for tax levy and collection by municipality - 7-6-4421. Authorization for tax levy and collection by municipality. (1)...

7-6-4422. Authorization for collection of delinquent taxes by municipalities - 7-6-4422. Authorization for collection of delinquent taxes by municipalities. (1)...

7-6-4423. Sales for delinquent taxes when municipality collects municipal tax - 7-6-4423. Sales for delinquent taxes when municipality collects municipal tax....

7-6-4424. through 7-6-4430 reserved - 7-6-4424 through 7-6-4430 reserved.

7-6-4431. Authorization to exceed or impose less than maximum mill levy -- election required to exceed - 7-6-4431. Authorization to exceed or impose less than maximum mill...

7-6-4432. Repealed - 7-6-4432. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4433. Repealed - 7-6-4433. Repealed. Sec. 42, Ch. 252, L. 1979; Sec. 407,...

7-6-4434. Repealed - 7-6-4434. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4435. Repealed - 7-6-4435. Repealed. Sec. 407, Ch. 571, L. 1979. History: En....

7-6-4436. Repealed - 7-6-4436. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4437. Repealed - 7-6-4437. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4438. Tax levy and expenditures for municipal and administrative purposes when limits on municipal indebtedness exceeded - 7-6-4438. Tax levy and expenditures for municipal and administrative purposes...

7-6-4439. Repealed - 7-6-4439. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4440. through 7-6-4450 reserved - 7-6-4440 through 7-6-4450 reserved.

7-6-4451. All-purpose mill levy authorized - 7-6-4451. All-purpose mill levy authorized. It is the purpose of...

7-6-4452. Repealed - 7-6-4452. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

7-6-4453. Certain special mill levies also available - 7-6-4453. Certain special mill levies also available. (1) The all-purpose...

7-6-4454. Certification of all-purpose levy to county officers - 7-6-4454. Certification of all-purpose levy to county officers. In the...

7-6-4455. Changes from all-purpose mill levy method - 7-6-4455. Changes from all-purpose mill levy method. Any municipality electing...

7-6-4456. through 7-6-4460 reserved - 7-6-4456 through 7-6-4460 reserved.

7-6-4461. Renumbered 7-6-1501 - 7-6-4461. Renumbered 7-6-1501. Code Commissioner, 1997.

7-6-4462. Renumbered 7-6-1502 - 7-6-4462. Renumbered 7-6-1502. Code Commissioner, 1997.

7-6-4463. Renumbered 7-6-1503 - 7-6-4463. Renumbered 7-6-1503. Code Commissioner, 1997.

7-6-4464. Renumbered 7-6-1504 - 7-6-4464. Renumbered 7-6-1504. Code Commissioner, 1997.

7-6-4465. Renumbered 7-6-1505 - 7-6-4465. Renumbered 7-6-1505. Code Commissioner, 1997.

7-6-4466. Renumbered 7-6-1506 - 7-6-4466. Renumbered 7-6-1506. Code Commissioner, 1997.

7-6-4467. Renumbered 7-6-1507 - 7-6-4467. Renumbered 7-6-1507. Code Commissioner, 1997.

7-6-4468. Renumbered 7-6-1508 - 7-6-4468. Renumbered 7-6-1508. Code Commissioner, 1997.

7-6-4469. Renumbered 7-6-1509 - 7-6-4469. Renumbered 7-6-1509. Code Commissioner, 1997.

Part 45. Municipal Warrants

7-6-4501. Interest on unpaid warrants -- payments to state -- definition - 7-6-4501. Interest on unpaid warrants -- payments to state --...

7-6-4502. Call for payment of warrants drawing interest - 7-6-4502. Call for payment of warrants drawing interest. (1) Except...

7-6-4503. Registration of warrants - 7-6-4503. Registration of warrants. Upon the presentation of any warrant...

7-6-4504. Order of redemption of warrants - 7-6-4504. Order of redemption of warrants. All warrants to be...

Part 46. Deposit and Investment of Municipal Money

7-6-4601. Deposit of public money - 7-6-4601. Deposit of public money. The city treasurer or town...

7-6-4602. Interest rate on deposited public money - 7-6-4602. Interest rate on deposited public money. Public money deposited...

7-6-4603. Investment of municipal money in city or town warrants - 7-6-4603. Investment of municipal money in city or town warrants....

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Montana Code Annotated Title 7. Local Government Chapter 6. Financial Administration and Taxation

Montana Code Annotated
Title 7. Local Government
Chapter 6. Financial Administration and Taxation