Whenever any bank ceases to do business as a bank, no taxes shall be levied or collected in accordance with the laws governing the assessment of banks but its property shall be assessed in accordance with the laws governing the assessment of similar property of private corporations.
Taxes On Banks Which Have Ceased To Do Business
Mont. Code Ann. § 32-1-509, under Dissolution, Closing, and Liquidation.
Mont. Code Ann. § 32-1-509