Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-16-404
County Lien On Money Of Taxpayer
Official textleg.mt.gov
15-16-404 . County lien on money of taxpayer. The county has a general lien, dependent on possession, upon any moneys in its possession belonging to any taxpayer for any amounts due the county for any delinquent personal property taxes that are not a lien on real estate of the taxpayer and that are not delinquent personal property taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17. Due notice shall be given the lienholder, if known.
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In this chapter (40 sections)
- 15-16-114 · Repealed
- 15-16-115 · Repealed
- 15-16-116 · Repealed
- 15-16-117 · Repealed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- 15-16-121 · Repealed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- 15-16-202 · Repealed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- 15-16-304 · Repealed
- 15-16-305 · Repealed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- 15-16-501 · Repealed
- 15-16-502 · Repealed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- 15-16-505 · Repealed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- 15-16-601 · Repealed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
- 15-16-611 · Reduction Of Property Tax For Property Destroyed By Natural…
- 15-16-612 · Refund Of Tax Paid
- 15-16-613 · Refund Of Certain Taxes Paid On Migratory Property
- 15-16-701 · List Of Delinquent Personal Property Taxes And Real…
- 15-16-702 · Cancellation Of Taxes And Obligations -- Filing Of Lists
- 15-16-703 · Adjustment Of Accounts After Cancellation
- 15-16-704 · Certain Unpaid Taxes Uncollectible -- Stricken From Records