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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-8-115

Department To Defend Property Tax Appeals -- Costs And Judgments

Official textleg.mt.gov

15-8-115 . Department to defend property tax appeals -- costs and judgments.

# (1)

Except as provided in 15-8-202 , the department is the party defendant in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court of law that seeks to dispute or adjust an action of the department under 15-8-101 arising from the exercise of the department's duties as prescribed by law or administrative rule. For the purposes of proceedings before county tax appeal boards, service on the department may be obtained by serving the person designated to receive service for the department.

# (2)

Costs, if any, must be assessed against the department and not against a local taxing unit.

# (3)

In a suit brought in a court of this state for the refund of taxes paid under protest in which the taxes paid are held by the treasurer of a unit of local government in a protest fund, the court shall enter judgment, exclusive of costs, against the treasurer if the court finds the taxes should be refunded.

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In this chapter (40 sections)
  1. 15-8-101 · Department Responsibilities
  2. 15-8-102 · County To Furnish Office Space -- Allowable Charge
  3. 15-8-103 · Repealed
  4. 15-8-104 · Department Audit And Review Of Taxable Value -- Costs Paid…
  5. 15-8-105 · Repealed
  6. 15-8-106 · Repealed
  7. 15-8-107 · Through 15-8-110 Reserved
  8. 15-8-111 · Appraisal -- Market Value Standard -- Exceptions
  9. 15-8-112 · Assessments To Be Made On Classification And Appraisal
  10. 15-8-113 · Appeal From Percentage Assignment
  11. 15-8-114 · Repealed
  12. 15-8-115 · Department To Defend Property Tax Appeals -- Costs And…
  13. 15-8-116 · Through 15-8-119 Reserved
  14. 15-8-120 · Restricted Access To Income And Expense Information…
  15. 15-8-201 · General Assessment Day
  16. 15-8-202 · Motor Vehicle Assessment By Department Of Justice
  17. 15-8-203 · Repealed
  18. 15-8-204 · Supplemental Assessment
  19. 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
  20. 15-8-301 · Statement -- What To Contain
  21. 15-8-302 · Repealed
  22. 15-8-303 · Statement To Be Completed And Returned To Department
  23. 15-8-304 · Enforcement Powers Of Department
  24. 15-8-305 · Repealed
  25. 15-8-306 · Property Concealed Or Misrepresented
  26. 15-8-307 · Land Assessment
  27. 15-8-308 · Assessment Not Illegal For Informality Or Delay
  28. 15-8-309 · Violation And Penalty
  29. 15-8-401 · Consigned Property
  30. 15-8-402 · Property Of Person
  31. 15-8-403 · Repealed
  32. 15-8-404 · Property Of Particular Types Of Firms
  33. 15-8-405 · Street Railroads, Bridges, And Ferries
  34. 15-8-406 · Assessment Of Public Utilities In One County
  35. 15-8-407 · Railroads
  36. 15-8-408 · Personal Property
  37. 15-8-409 · Property Not Otherwise Specified
  38. 15-8-501 · Assessment Of Unknown Or Absent Owners
  39. 15-8-502 · Representative Status To Be Designated
  40. 15-8-503 · Undistributed Property Of Deceased Persons
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