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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-16-801

Payment Of Suspended Delinquent Property Taxes

Official textleg.mt.gov

15-16-801 . Payment of suspended delinquent property taxes. If collection of delinquent coal gross proceeds or property taxes has been suspended in accordance with 15-23-708 or Title 15, chapter 24, part 17, but the coal gross proceeds taxpayer or purchaser of the commercial property fails to comply with any of the provisions of the resolution granting suspension under 15-23-708 or Title 15, chapter 24, part 17, the governing body that adopted the resolution may revoke the suspension. Upon revocation, the tax lien for the delinquent taxes, penalties, and interest is reinstated. Penalties and interest are to be calculated from the date of delinquency as if there had been no suspension of collection of the delinquent taxes.

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In this chapter (40 sections)
  1. 15-16-117 · Repealed
  2. 15-16-118 · Minimum Tax Payment -- Limitation Of Appeal
  3. 15-16-119 · Taxation Of Personal Property -- Duty Of Department --…
  4. 15-16-120 · Reserved
  5. 15-16-121 · Repealed
  6. 15-16-122 · Alternative Payment Schedule For Primary Residences
  7. 15-16-201 · Tax Prepayment -- New Industrial Facilities
  8. 15-16-202 · Repealed
  9. 15-16-203 · Assessment Of Property Previously Exempt
  10. 15-16-301 · Delinquent List -- List Of Taxes Suspended Or Cancelled --…
  11. 15-16-302 · Tabulation And Transmittal Of Property Delinquent List
  12. 15-16-303 · Treasurer Charged With Delinquent Taxes
  13. 15-16-304 · Repealed
  14. 15-16-305 · Repealed
  15. 15-16-401 · Tax Due As A Judgment Or Lien
  16. 15-16-402 · Tax On Personal Property Lien On Realty -- Separate…
  17. 15-16-403 · Lien On Real Property And Improvements
  18. 15-16-404 · County Lien On Money Of Taxpayer
  19. 15-16-501 · Repealed
  20. 15-16-502 · Repealed
  21. 15-16-503 · Collection By Suit Of Personal Property Taxes When Taxpayer…
  22. 15-16-504 · Evidence At Trial
  23. 15-16-505 · Repealed
  24. 15-16-506 · Civil Action To Collect Delinquent Taxes
  25. 15-16-601 · Repealed
  26. 15-16-602 · Concurrent Remedies
  27. 15-16-603 · Refund Of Taxes -- Limitations On Refunds
  28. 15-16-604 · Judicial Review Of Tax Refund Denials
  29. 15-16-605 · Payment Of Refunds -- Exception
  30. 15-16-606 · Through 15-16-610 Reserved
  31. 15-16-611 · Reduction Of Property Tax For Property Destroyed By Natural…
  32. 15-16-612 · Refund Of Tax Paid
  33. 15-16-613 · Refund Of Certain Taxes Paid On Migratory Property
  34. 15-16-701 · List Of Delinquent Personal Property Taxes And Real…
  35. 15-16-702 · Cancellation Of Taxes And Obligations -- Filing Of Lists
  36. 15-16-703 · Adjustment Of Accounts After Cancellation
  37. 15-16-704 · Certain Unpaid Taxes Uncollectible -- Stricken From Records
  38. 15-16-801 · Payment Of Suspended Delinquent Property Taxes
  39. 15-16-802 · Repealed
  40. 15-16-803 · Repealed
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