Mont. Code Ann. § 15-17-324 — Assessment Of Property With Tax Lien Attached

15-17-324 . Assessment of property with tax lien attached. (1) The assessment of property on which the county has attached a tax lien or for which the county is the possessor of the tax lien continues in the same manner as other property is assessed.
(2) If any assessed taxes are not paid when due, they are delinquent.