Title 7, Title 7

(1) The board shall file duplicate copies of every agreement for payment of sums in lieu of taxes with the county clerk and county treasurer. (2) Upon receipt of the same, the county clerk shall notify each political subdivision for and on whose behalf the agreement is executed t…

(1) The county treasurer shall establish a fund in the county treasury to be known as the government project fund. (2) The fund shall contain an account with each political subdivision which is entitled to a share of a payment of sums in lieu of taxes. Whenever such payment is re…

(1) After apportioning any payment to the several accounts as provided in 7-6-105, the county treasurer shall prepare in duplicate a complete itemized statement, one copy of which must be filed with the board of county commissioners and the other of which must be filed with the c…

(1) If the United States declines to deal with a board with respect to any political subdivision whose jurisdictional limits are within or coextensive with the limits of the county or in the event the jurisdictional limits of a political subdivision lie in more than one county, t…

All money received by a political subdivision pursuant to 7-6-106 or under 7-6-107 shall be deposited in such fund or funds or items of a fund or funds as may be designated in the agreement. If the agreement does not make such designation, the money received shall be deposited in…

No provision of this part shall be construed to relieve any political subdivision of this state, in the absence of an agreement for payment of sums in lieu of taxes by the United States as provided in this part, of the duty of furnishing for the benefit of a project all services …

As used in this part, unless the context clearly requires otherwise, the following definitions apply: (1) "Governing body" means the legislative authority of a local government, by whatever name designated. (2) "Gross proceeds obligations" are tax anticipation notes or revenue an…

A local government may issue and sell gross proceeds obligations or short-term obligations as provided in this part in anticipation of taxes or revenues budgeted to be received and appropriated for expenditure during the fiscal year in which the obligations are issued. The procee…

(1) The issuance of gross proceeds obligations or short-term obligations must be authorized by an ordinance of the governing body that fixes the maximum amount of the obligations to be issued or, if applicable, the maximum amount that may be outstanding at any time, the maximum t…

(1) Gross proceeds obligations may, from time to time, be renewed or refunded by the issuance of gross proceeds obligations. Gross proceeds obligations may not be renewed or refunded to a date later than 5 years from the end of the fiscal year in which the original short-term obl…

(1) Gross proceeds obligations are not general obligations of the local government and are collectible only from the collection of coal gross proceeds taxes, interest, and penalties pursuant to 15-23-708. (2) Short-term obligations are general obligations of the local government …

For the purpose of providing funds for the payment of principal of and interest on gross proceeds obligations or short-term obligations, the governing body may authorize the creation of a special fund or funds and provide for the payment from authorized sources to such funds of a…

The debt limitations for local governments in Title 7, chapter 7, and Title 20, chapter 9, do not apply to gross proceeds obligations or short-term obligations issued in accordance with this part.

The authority granted by this part is in addition and supplemental to any other authority granted and does not limit any other authority previously granted to any local government.

As used in this part, the following definitions apply: (1) "Board of directors" means the board of directors of the resort area district. (2) "Infrastructure" means: (a) tangible facilities and assets related to water, sewer, wastewater treatment, storm water, and solid waste and…

As required by 7-1-112, 7-6-1501 through 7-6-1507 specifically delegate to the qualified electors of each respective resort community the power to authorize their municipality to impose a resort tax within the corporate boundary of the municipality as provided in 7-6-1501 through…

(1) (a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504, but the rate may not exceed 3%. (b) (i) Subject to subsection (1)(b)(ii), an election petition or resolution provided f…

(1) A resort community, resort area, or resort area district may not impose or, except as provided in 7-6-1505, amend or repeal a resort tax unless the resort tax question has been approved by a majority of the qualified electors voting on the question. (2) The resort tax questio…

(1) In this section, "governing body" means: (a) the governing body of a resort community; (b) if the resort tax has been approved by the qualified electors of a resort area, the board of county commissioners; or (c) if the qualified electors of the resort area establish a resort…

(1) Unless otherwise restricted by the voter-approved tax authorization provided for in 7-6-1504, a resort community or a resort area district may appropriate and expend revenue derived from a resort tax for any activity, undertaking, or administrative service that the municipali…

(1) Annually anticipated receipts from the resort tax must be applied to reduce the municipal property tax levy for the fiscal year in an amount equal to at least 5% of the resort tax revenues derived during the preceding fiscal year. (2) A resort community that received more res…

(1) The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be …

(1) (a) Except as provided in subsection (1)(b) or unless otherwise provided by the resolution approved by the qualified electors under 7-6-1504, the board of county commissioners shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the res…

The qualified electors of a resort area may create a resort area district by proceeding under the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550.

(1) The qualified electors of a resort area may present, at a regular meeting, a petition requesting the establishment of a resort area district to the board of county commissioners of the county in which the proposed resort area district is located. The petition must be signed b…

(1) The board of county commissioners shall publish the text of the petition described in 7-6-1533, as provided in 7-1-2121, in each county in which the proposed resort area district lies and shall publish the date, time, and place that a public hearing on the petition will be he…

(1) At the hearing for which notification has occurred under 7-6-1534, the board of county commissioners shall accept comments supporting and opposing the petition. The board of county commissioners may adjourn the hearing from time to time, but the hearing must be completed with…

(1) Upon a determination that the petition complies with the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550, the board of county commissioners of each county in which the resort area lies shall conduct an election in ac…

(1) If a majority of the votes cast on the question of creating the resort area district are in favor of creating the resort area district, the board of county commissioners shall enter into its minutes an order, by resolution, creating the resort area district. (2) Immediately f…

Within 10 days of receiving a copy of the resolution described in 7-6-1539, the secretary of state shall issue a certificate stating that the resort area district has been established under the laws of the state of Montana. The secretary of state shall file a copy of the certific…

(1) A resort area district may: (a) have perpetual succession; (b) sue and be sued in any court of competent jurisdiction; (c) acquire by any legal means real and personal property necessary to the full exercise of its powers; (d) make contracts, employ labor, and do all acts nec…

(1) The board of directors may: (a) appropriate and expend revenue from a resort tax for any activity, undertaking, or administrative service authorized in the resolution creating a resort area and adopting a resort tax; (b) adopt administrative ordinances necessary to aid in the…

(1) The board of directors is the governing body of the resort area district and is composed of five members, to be elected as provided in 7-6-1544. (2) To qualify for the board of directors, a person must be a resident of the resort area district. (3) Directors shall serve for a…

(1) The first election of the board of directors and each succeeding election must be held in accordance with Title 13, chapter 1, part 5. (2) A declaration of candidacy for the board of directors may be filed with the election administrator of the county conducting the election …

(1) If a vacancy on the board of directors occurs by death, resignation, or removal from the resort area district, the remaining directors shall appoint a director to fill the vacancy. The term of the appointment coincides with the term that became vacant. (2) An appointee to the…

(1) The board of directors shall meet at a regularly scheduled time and place. The board of directors shall provide public notice of any change in the time and place of the board meetings. (2) All board of directors meetings are open to the public unless, under the terms of Artic…

(1) On receipt of a petition to dissolve the resort area district, signed by more than 50% of the qualified electors of the resort area district, the board of directors shall set a date for a public hearing on dissolution of the resort area district. The hearing date must be at l…

(1) If a majority of the votes cast on the question of dissolving the resort area district are in favor of dissolving the resort area district, the board of county commissioners shall enter into its minutes an order, by resolution, dissolving the resort area district. The resolut…

(1) Property may be annexed into a resort area district as provided in this section. (2) The resort area district board of directors may recommend that property contiguous to an existing resort area district be annexed into the resort area district. (3) If the board of directors …

As used in this part, the following definitions apply: (1) (a) "Capital improvements" means improvements, land, and equipment with a useful life of 10 years or more that increase or improve the service capacity of a public facility. (b) The term does not include consumable suppli…

(1) For each public facility for which an impact fee is imposed, the governmental entity shall prepare and approve a service area report. (2) The service area report is a written analysis that must: (a) describe existing conditions of the facility; (b) establish level-of-service …

(1) The collection and expenditure of impact fees must comply with this part. The collection and expenditure of impact fees must be reasonably related to the benefits accruing to the development paying the impact fees. The ordinance or resolution adopted by the governmental entit…

(1) A governmental entity that intends to propose an impact fee ordinance or resolution shall establish an impact fee advisory committee. (2) An impact fee advisory committee must include at least one representative of the development community. The committee shall review and mon…

(1) Except as provided in 7-6-202, 7-6-206, or 7-6-2701, it is the duty of all county and city treasurers and town clerks to deposit all public money in their possession and under their control only in solvent banks, building and loan associations, savings and loan associations, …

(1) A municipal group self-insurance program that may include consolidated governments established pursuant to an interlocal agreement may follow the investment standards provided in Title 33, chapter 12, parts 1 through 3, to invest public money that is not required for immediat…

(1) The bank, building and loan association, savings and loan association, or credit union in which the money is deposited shall pay on the money no less than the rate of interest as is paid on money from private sources on the same terms. (2) Refusal of any bank, building and lo…