Title 15, Title 15

All money received from purchasers for delinquent taxes, penalties, interest, and costs must be deposited in the county treasury. The money received, other than costs, must be credited to the various funds to which the taxes would have originally been distributed and in the same …

(1) (a) A tax lien certificate or other official record in which the county is listed as the possessor of the tax lien must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by …

(1) The assessment of property on which the county has attached a tax lien or for which the county is the possessor of the tax lien continues in the same manner as other property is assessed. (2) If any assessed taxes are not paid when due, they are delinquent.

When a tax lien assignment is taken, as provided in 15-17-323, or when the county is the possessor of the tax lien and the taxes were properly assessed on the property of a particular person, no misnomer of ownership or other mistake relating to ownership affects the tax lien or …

(1) If a tax lien attached under the provisions of this chapter is declared void by a court for irregularity in the assessment, levy, or assignment or if a tax lien is assigned in error, the money paid by the assignee must be refunded, with interest at the rate payable upon delin…

(1) The tax on personal property may be collected and payment enforced by the seizure and sale of any personal property in the possession of the person assessed. Seizure and sale are authorized at any time after the date the taxes become delinquent or by the institution of a civi…

(1) Except as provided in subsection (2), redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of…

(1) (a) Except as provided in subsections (1)(b) and (4), in all cases in which a property tax lien has been assigned, the assignee may pay the subsequent taxes assessed against the property, once delinquent, on or after June 1 and prior to July 31 if the taxes have not been paid…

(1) The county treasurer shall execute a certificate of redemption to be filed with the county clerk and recorder upon: (a) payment to the county treasurer of all delinquent taxes, including penalties, interest, and costs, by the person to whom taxes were assessed or the person's…

(1) When the county is in possession of a tax lien that is redeemed, the money received from the redemption, including penalties and interest but not costs, must be distributed to the credit of the various funds to which the taxes would have originally been distributed and in the…

(1) Except as provided in 15-18-219 and subsection (3) of this section, if the property tax lien is not redeemed in the time allowed under 15-18-111, the county treasurer shall grant the assignee a tax deed for the property. The deed must contain the same information as is requir…

(1) Between May 1 and May 30 of the year in which the redemption period expires, a notice must be given as follows: (a) for each property for which the county attached a tax lien and has not assigned the tax lien, the county treasurer shall notify the parties as required in subse…

(1) The form of a tax deed issued under the provisions of this chapter, executed by a county treasurer, must be made as follows: This deed is made by .......... (name of county treasurer), county treasurer of the county of .......... (name of county), in the state of Montana, to …

(1) Subject to 15-18-411 and 15-18-413, a deed issued under this chapter conveys to the grantee absolute title to the property described in the deed as of the date of the tax deed, except: (a) when the claim is payable after the execution of the deed and: (i) a subsequent propert…

(1) Section 15-18-219 requires that notice be given to all persons considered interested parties and to the current occupant of property that may be lost to a tax deed. The notice must be made as follows for property provided for in 15-18-219(1)(b): NOTICE THAT A TAX DEED MAY BE …

Sections 15-18-212 and 15-18-219 require that proof of notice must be filed with the county clerk. The proof of notice must be made as follows: PROOF OF NOTICE I,..........(Name and Address), acting as or on behalf of the owner of the property tax lien, have complied with the not…

The notice of cancellation of an assignment required by 15-18-212 and 15-18-219 must be made as follows: I,......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address), purchased a tax lien assignment...... (assignment…

The county clerk and recorder may not impose a charge for tax lien certificates, assignment certificates, certificates of redemption, or any other form that the county treasurer is required to file or record with the county clerk and recorder.

(1) (a) If a property tax lien attached to the property provided for in subsection (1)(b) is not redeemed in the time allowed under 15-18-111, the assignee may file an application after the redemption period has expired with the county treasurer for a tax deed for the property. T…

(1) Upon receipt of an application for a tax deed pursuant to 15-18-219, the county treasurer shall hold a public auction in the county in which the property is located within 60 days of receipt of the application. The county treasurer shall publish notice of the auction as provi…

(1) The county treasurer shall distribute the proceeds of a tax deed auction pursuant to 15-18-220 as provided in this section. (2) If the tax deed is purchased by a person other than the assignee, the county treasurer shall pay to the assignee: (a) the amount paid for the assign…

The notice of cancellation of an assignment required by 15-18-220 must be made as follows: I,......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address) purchased a tax lien assignment...... (assignment certificate no…

(1) (a) In an action brought to set aside or annul any tax deed or to determine the rights of an assignee to real property claimed to have been acquired through tax proceedings or a tax lien assignment, the assignee or the recipient or purchaser of a tax deed pursuant to 15-18-21…

(1) Upon the hearing of the order to show cause, the court has jurisdiction to determine the amount to be deposited and to make an order that the same be paid to the court within a period not exceeding 30 days after the order is made. (2) (a) Except as provided in subsections (2)…

(1) All deeds executed more than 3 years after the applicable attachment of the tax lien or pursuant to 15-18-220 convey to the grantee absolute title to the property described in the deed as of the date of issuance of the deed. (2) The conveyance includes: (a) all right, title, …

(1) The department shall centrally assess: (a) the railroad transportation property of railroads and railroad car companies operating in more than one county in the state or more than one state; (b) property owned by a corporation or other person operating a single and continuous…

(1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing: (a) on a particular independent appraiser to …

(1) Except as provided in subsections (2) and (4), each report or return described in 15-23-301, 15-23-402, 15-23-502, 15-23-701, or 15-23-517 must be delivered to the department on or before March 31 each year. (2) Except as provided in subsection (4), each report or return for …

(1) If any person fails to file a report or return within the time established in 15-23-103 or by a later date approved by the department, the department shall estimate the value of the property that should have been reported on the basis of the best available information. In est…

The department shall apportion the value of property assessed under 15-23-101, 15-23-205, or 15-23-403, other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original instal…

(1) On or before July 1, the department shall prepare for each county a statement listing: (a) the assessed value of railroad property, as determined under 15-23-205, apportioned to the county, including the length or other description of the property; (b) the assessed value of u…

Whenever the valuation of centrally assessed property is revised under 15-8-601 or 15-23-102, the department shall, within 15 days following the final decision or order, enter the revision in the property tax record for each applicable county.

The department of revenue may adopt rules necessary for the taxation of property under this chapter.

The possession or beneficial use of tax-exempt property that exists in more than one county or more than one state must be administered under the provisions of this chapter.

If the department determines that a taxpayer has incorrectly reported a value under 15-23-502, 15-23-515, 15-23-516, 15-23-517, 15-23-518, 15-23-701, or 15-23-802 and if an additional tax is due, there must be added to the tax until paid in full interest at the rate of 1% a month…

(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purpo…

As used in this part, unless the context requires otherwise, the following definitions apply: (1) (a) "Base value" means, except as provided in subsection (1)(b), the system value of railroad transportation property of a railroad in the preceding tax year. (b) For tax year 1999, …

The president, secretary, or managing agent or such other officer as the department of revenue may designate of any corporation and each person or association of persons owning or operating any railroad in more than one county in this state or more than one state must on or befor…

(1) The department shall assess the railroad transportation property of all railroads operated in more than one county or more than one state as provided in this section. Assessment must be made to the person owning or leasing or using the property and must be made upon the entir…

As used in 15-23-211 through 15-23-216, unless the context requires otherwise, the following definitions apply: (1) "Average levy" means the average statewide rate of taxation on commercial and industrial property. (2) "Person" includes an individual, firm, association, company, …

Each railroad car company shall, annually and within the time requirements of 15-23-103(3) and (5), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31: (1) th…

(1) The department of revenue shall assess the property in the name of the railroad car company owning the property unless the property is reported by another person leasing or operating the property. (2) The allocation of property to this state must be made on the basis of the c…

(1) Subject to 15-10-420 and on or before the third Monday in October, the department shall compute the tax on railroad car company property by multiplying the taxable value of the property by the average levy. (2) After determining the tax, the department shall send to the last-…

All taxes, penalties, and interest collected by the department of revenue under 15-23-211 through 15-23-216 must be deposited in the general fund.

(1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402. (2) The department may at any time after the taxes are delinquent use the following collect…

The president, secretary, or managing agent of a corporation or any other officer that the department may designate and each person or association of persons owning or operating a telegraph, telephone, microwave, or electric power or transmission line, a natural gas distribution …