A consolidated local government has and may exercise all powers that are conferred on counties, cities, or towns by the constitution and laws of the state. Subject to 15-10-420, the consolidated local government may levy all taxes that counties, cities, and towns are authorized to levy.
General Powers Of Consolidated Local Governments
Mont. Code Ann. § 7-3-1104, under City-County Consolidation -- Option 1.
Mont. Code Ann. § 7-3-1104