Montana Title 15. Taxation § 15-17-316. Definitions

(1) “Improvement fund” means, with respect to any special assessments, the fund of the municipality into which collections of the special assessments have been pledged or appropriated.

(2) “Municipality” means, with respect to special assessments levied under Title 7, chapter 12, parts 41 through 46, the city or town that levied such assessments.