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Montana Title 15. Taxation § 15-16-701. List of delinquent personal property taxes and real property taxes

Current as of January 01, 2024 | Updated by Findlaw Staff

(1)(a) The county treasurer shall prepare and submit to the board of county commissioners of the county, on or before the first Monday in June of each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:

(i) the name and address of the delinquent taxpayer;

(ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and

(iii) the date the taxes became delinquent.

(b) The list prepared under subsection (1)(a) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.

(2)(a) At the time the list is prepared as provided in subsection (1)(a), the county treasurer may prepare and submit to the board of county commissioners of the county a list of the real property taxes that have been delinquent for 5 years or more. To be included on the list, the county treasurer must have attached a tax lien to each property as provided in chapter 17 at least 3 years before preparation of the list. If prepared, the list must show the following:

(i) the name and address of the delinquent taxpayer;

(ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;

(iii) the real property identification number;

(iv) the legal description of the property;

(v) the date the taxes became delinquent; and

(vi) the date the county treasurer attached a tax lien to the property.

(b) The list prepared under subsection (2)(a) may not include real property taxes that remain uncollected because of bankruptcy or litigation.

(3) The board of county commissioners may enter an order that permanently and prospectively cancels real property taxes on parcels identified by the county treasurer or the board as being solely used for road purposes and that otherwise meet the requirements of this section.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-16-701. List of delinquent personal property taxes and real property taxes - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-16-701/

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