Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-17-124
Irregular Assessment
Official textleg.mt.gov
15-17-124 . Irregular assessment. If the county treasurer discovers, prior to attachment of the tax lien, that property on which the taxes are delinquent has been irregularly assessed, the county treasurer may not attach a tax lien. The taxes on the property must be listed on the property tax record as uncollected for the year in which they were due, and they must be assessed and collected during the succeeding year as taxes are regularly assessed and collected.
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In this chapter (40 sections)
- 15-17-101 · Repealed
- 15-17-102 · Repealed
- 15-17-103 · Through 15-17-110 Reserved
- 15-17-111 · Repealed
- 15-17-112 · Repealed
- 15-17-113 · Repealed
- 15-17-114 · Through 15-17-120 Reserved
- 15-17-121 · Definitions
- 15-17-122 · Notice Of Pending Attachment Of Tax Lien
- 15-17-123 · Copy Of Notice To Be Filed With County Clerk -- Affidavit
- 15-17-124 · Irregular Assessment
- 15-17-125 · Attachment Of Tax Lien And Preparation Of Tax Lien…
- 15-17-126 · Through 15-17-130 Reserved
- 15-17-131 · Common Undivided Ownership Interest -- Separate Assessment…
- 15-17-201 · Repealed
- 15-17-202 · Repealed
- 15-17-203 · Repealed
- 15-17-204 · Repealed
- 15-17-205 · Repealed
- 15-17-206 · Repealed
- 15-17-207 · Repealed
- 15-17-208 · Repealed
- 15-17-209 · And 15-17-210 Reserved
- 15-17-211 · Repealed
- 15-17-212 · Renumbered 15-17-125
- 15-17-213 · Repealed
- 15-17-214 · Repealed
- 15-17-301 · Repealed
- 15-17-302 · Repealed
- 15-17-303 · Repealed
- 15-17-304 · Repealed
- 15-17-305 · Repealed
- 15-17-306 · Through 15-17-310 Reserved
- 15-17-311 · Repealed
- 15-17-312 · Repealed
- 15-17-313 · Through 15-17-315 Reserved
- 15-17-316 · Definitions
- 15-17-317 · Municipality As Assignee
- 15-17-318 · Assignment Of Municipality's Interest
- 15-17-319 · Sale Or Lease And Disposition Of Proceeds From Lands…