Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-16-302
Tabulation And Transmittal Of Property Delinquent List
15-16-302 . Tabulation and transmittal of property delinquent list.
# (1)
The county treasurer shall, at the time specified in 15-16-301 , deliver to the county clerk and recorder a complete delinquent list of all persons owing taxes and the property on which the taxes are owed.
# (2)
In the list, all matters and things contained in the property tax record relating to delinquent persons or property must be set down in numerical or alphabetical order.
# (3)
The county clerk and recorder shall carefully compare the list with the property tax record, and if satisfied that the list contains a full and true statement of all taxes due and unpaid, the county clerk and recorder shall total the amount of taxes remaining unpaid, credit the county treasurer with that amount, make a final settlement with the treasurer of all taxes charged against the treasurer on the property tax record, and require from the treasurer an immediate account for any existing deficiency.
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In this chapter (40 sections)
- 15-16-103 · Special Improvement Districts With Annual Interest Payments…
- 15-16-104 · Entry Of Payment -- Receipt
- 15-16-105 · When Property Assessed More Than Once
- 15-16-106 · Through 15-16-110 Reserved
- 15-16-111 · Repealed
- 15-16-112 · Repealed
- 15-16-113 · Repealed
- 15-16-114 · Repealed
- 15-16-115 · Repealed
- 15-16-116 · Repealed
- 15-16-117 · Repealed
- 15-16-118 · Minimum Tax Payment -- Limitation Of Appeal
- 15-16-119 · Taxation Of Personal Property -- Duty Of Department --…
- 15-16-120 · Reserved
- 15-16-121 · Repealed
- 15-16-122 · Alternative Payment Schedule For Primary Residences
- 15-16-201 · Tax Prepayment -- New Industrial Facilities
- 15-16-202 · Repealed
- 15-16-203 · Assessment Of Property Previously Exempt
- 15-16-301 · Delinquent List -- List Of Taxes Suspended Or Cancelled --…
- 15-16-302 · Tabulation And Transmittal Of Property Delinquent List
- 15-16-303 · Treasurer Charged With Delinquent Taxes
- 15-16-304 · Repealed
- 15-16-305 · Repealed
- 15-16-401 · Tax Due As A Judgment Or Lien
- 15-16-402 · Tax On Personal Property Lien On Realty -- Separate…
- 15-16-403 · Lien On Real Property And Improvements
- 15-16-404 · County Lien On Money Of Taxpayer
- 15-16-501 · Repealed
- 15-16-502 · Repealed
- 15-16-503 · Collection By Suit Of Personal Property Taxes When Taxpayer…
- 15-16-504 · Evidence At Trial
- 15-16-505 · Repealed
- 15-16-506 · Civil Action To Collect Delinquent Taxes
- 15-16-601 · Repealed
- 15-16-602 · Concurrent Remedies
- 15-16-603 · Refund Of Taxes -- Limitations On Refunds
- 15-16-604 · Judicial Review Of Tax Refund Denials
- 15-16-605 · Payment Of Refunds -- Exception
- 15-16-606 · Through 15-16-610 Reserved