Title 7, Title 7

(1) The assessment made by the department of revenue for state and county purposes is the basis of taxation for cities and towns for the property situated in the city or town. (2) It is the duty of the department, in making the property tax record, to separately and distinctly de…

On or before the first Monday in August of each year, the department of revenue shall furnish a certified copy of the property tax record to all cities of the third class and towns within each county that make written request for the record on or before the first Monday in April …

(1) The equalization of assessments of property made by the department of revenue applies to the assessment of property in any city or town and must be taken as the equalization thereof. (2) The person aggrieved must first make an affidavit stating the facts, which must be filed …

(1) The county clerk, on or before the first Monday in October in each year, shall provide a copy of the property tax record to each city in the county if the city treasurer is required by an ordinance of the city to collect its taxes. The record must be a copy of the corrected p…

(1) Except in the case of cities of the first, second, and third classes that provide by ordinance for the city treasurer to collect the taxes from the corrected property tax record, the county treasurer of each county shall collect the tax levied by all cities and towns in the r…

(1) All publications of sales for delinquent taxes shall include city or town taxes. There is only one sale for each piece of property. The sale shall cover the aggregate of city or town, county, and state taxes, with the penalties, interest, and cost of advertising provided by l…

(1) Subject to 15-10-420, the council has power to annually levy and collect taxes on all the property in the city or town taxable for state and county public or governmental purposes and may by ordinance provide for the levy and collection of the taxes. (2) Until the passage of …

(1) All cities in Montana which by ordinance provide for the collection of city taxes and assessments are hereby authorized and empowered to solicit payment, ask for, receive, and receipt for delinquent taxes and assessments due any such city. (2) Upon receipt of payment for deli…

(1) (a) In a city or town that collects its own taxes or special assessments when any taxes or assessments become delinquent, a tax lien sale may not be held by the city or town unless the city treasurer or town clerk, within 10 working days after the date on which the taxes or a…

(1) Subject to 15-10-420, taxes levied and collected for municipal and administrative purposes by any city or town in which the indebtedness equals or exceeds the limit allowed by statute may be used in payment of current expenses during the fiscal year for which the taxes were l…

It is the purpose of 7-6-4451 and 7-6-4453 through 7-6-4455 to authorize the cities and towns of Montana to make an all-purpose annual mill levy in lieu of the multiple levies authorized by the statutes of Montana.

(1) The all-purpose mill levy does not include the levies imposed for bonded indebtedness, to pay judgments or tax protest refunds, or for special improvement district revolving funds of municipalities. Subject to 15-10-420, additional levies may be made in addition to the all-pu…

In the event that it is necessary to certify such a municipal levy to county officers for collection, the same shall be certified as an all-purpose levy.

Any municipality electing to follow the all-purpose mill levy method provided for in 7-6-4451 is bound by that election during the ensuing fiscal year but may abandon the all-purpose mill levy method in succeeding fiscal years.

(1) When any warrant drawn upon the treasury of a city or town and pursuant to any ordinance or resolution or direction of the council of the city or town is presented to the city treasurer or town clerk for payment and the warrant is not paid for want of funds, the city treasure…

(1) Except as provided in subsection (2), when there is money in the city or town treasury applicable to the payment of any warrants drawing interest and sufficient to pay the warrants, the city treasurer or town clerk shall: (a) give notice in some newspaper published in the cit…

Upon the presentation of any warrant endorsed as specified in 7-6-4501, it shall be the duty of the city treasurer or town clerk to record, in a book to be provided for that purpose, the warrant, the date of such presentation, the number and date of the warrant, to whom payable, …

All warrants to be redeemed as provided for in 7-6-4502 shall be redeemed in the order of their registration, beginning with the date of the warrant first so registered.

The city treasurer or town clerk, whichever is appropriate, shall deposit all public money in the treasurer's or clerk's possession and under the treasurer's or clerk's control, except as may be required for current business, only in any solvent bank or banks located in the city …

Public money deposited pursuant to 7-6-4601 shall bear interest at a rate no less than the rate of interest paid on money from private sources on the same terms.

(1) Except as provided in 7-7-4102, whenever the city or town has, under its control and in any fund, any money for which there is no immediate demand and that, in the judgment of the city or town council, it would be advantageous to invest in city or town warrants, the city or t…

As used in 7-6-502 and this section, unless the context requires otherwise, the following definitions apply: (1) "Detention" means the holding or temporary placement of a youth in a facility other than the youth's own home for the purpose of ensuring the continued custody of the …

(1) Subject to 15-10-420, a local government may impose a levy on the taxable value of all property within its jurisdiction in an amount determined by the governing body for the purpose of financing the establishment and operation of juvenile detention programs. (2) Local governm…

For the purposes of this part, "local government entity" means a consolidated city-county or a county or an incorporated city or town.

(1) It is the policy of the state of Montana that all governmental accounting systems be established and maintained in accordance with: (a) generally accepted accounting principles that are nationally recognized as set forth by the governmental accounting standards board or its g…

The fiscal year of local governments commences on July 1 of each calendar year and ends on June 30 of the following calendar year.

(1) The department of administration shall prescribe for all local governments: (a) general methods and details of accounting as provided in 2-7-504; (b) uniform internal and interim reporting systems as part of the uniform reporting systems provided for in 2-7-503; (c) the form …

(1) The chief executive or governing body of a county or municipality may require any elected or appointed local government official or employee to: (a) maintain new or additional financial records; (b) perform new or additional financial reconciliations; and (c) submit new or ad…

Money may not be transferred from one fund to another except by resolution of a county or municipal governing body unless the transfer is: (1) previously authorized by a budget resolution; (2) provided for by 7-6-614; (3) made in the usual course of county or municipal business f…

A county or municipal governing body may transfer balances from inactive funds and close the inactive funds.

(1) A county or municipal governing body may set aside a sum out of the general fund, which must be known as a petty cash fund. The petty cash fund must be used for the purpose of paying incidental expenses, such as freight charges, express charges, postage, and other similar exp…

(1) A county, municipal, or special district governing body may establish a capital improvement fund for the replacement, improvement, and acquisition of property, facilities, or equipment that costs in excess of $5,000 and that has a life expectancy of 5 years or more. (2) A cap…

(1) A local government entity may accept payment by credit card, debit card, charge card, or other commercially acceptable means from a person making payment to the entity of taxes or fees that are legally authorized and imposed. (2) (a) If the payment is made by credit card, deb…

(1) The governing body of a city, county, or consolidated city-county may establish a large taxpayer reserve account. (2) A city, county, or consolidated city-county that establishes an account pursuant to this section shall deposit annually 10% of revenue generated from newly ta…

(1) Disability income insurance, as defined in 33-1-235, may be purchased for volunteer firefighters. Disability income insurance purchased under this section is not the same as workers' compensation coverage provided for under 7-33-4510. (2) If the voters have approved a levy fo…

(1) The governing body of a county receiving funding from coal-related activities may establish a county coal trust fund. (2) Money received by a county from coal-related activities may be placed in the coal trust fund and may not be appropriated by the governing body until: (a) …

A local government general obligation bond of any issue may not be held invalid because of any defect or failure to comply with a statutory provision relating to the authorization, issuance, or sale of the bonds unless an action to contest the validity of the bonds is brought wit…

(1) No action may be brought for the purpose of restraining the issuance and sale of bonds or other obligations by any county, city, town, or political subdivision of the state or for the purpose of restraining the levy and collection of taxes for the payment of such bonds or oth…

(1) Within 5 days after the petition is filed, the district judge shall designate the time and place of hearing. (2) The clerk shall immediately issue a citation for the defendant to appear at the time and place specified in the order and shall serve the citation immediately upon…

(1) Except as provided in 7-7-108, a city-county consolidated local government may not issue bonds for any purpose in an amount that, with all outstanding indebtedness, exceeds 2.5% of the total assessed value of taxable property, determined as provided in 15-8-111, within the co…

(1) For the purpose of constructing a sewer system or procuring a water supply or constructing or acquiring a water system for a city-county consolidated government that owns and controls the water supply and water system and devotes the revenue from the supply and system to the …

(1) As used in this section, the following definitions apply: (a) "Bonds" means bonds, notes, warrants, debentures, certificates of indebtedness, and all instruments or obligations evidencing or representing indebtedness, or evidencing or representing the borrowing of money, or e…

(1) Upon approval by the Montana transportation commission, a city, county, or consolidated city-county government may issue revenue bonds to finance the construction and construction engineering phases of projects on the urban highway system within its jurisdiction to: (a) fund …

(1) Except as provided in subsection (2), the form of the ballot for a bond election must include: (a) the statement that "an increase in property taxes may lead to an increase in rental costs"; and (b) an estimate of the impact of the election on homes valued at $100,000, $300,0…

(1) (a) Except as provided in subsection (1)(b), when any officer or officers or board or body of officers of any county, city, or other municipal or public corporation of the state are or shall be required by law to provide by a levy of taxes or by certifying the amount of money…