Where lands of any district lie in more than one county, the district taxes or assessments collected in all other counties shall be remitted to the county treasurer of the county wherein the court having jurisdiction of said district is located, on or before January 1 of each year.
Tax Collection If Lands In Several Counties
Mont. Code Ann. § 85-8-602, under Taxes and Assessments.
Mont. Code Ann. § 85-8-602