Mont. Code Ann. § 15-8-501 — Assessment Of Unknown Or Absent Owners

15-8-501 . Assessment of unknown or absent owners. (1) If the owner or claimant of any property not listed by another person is absent or unknown, the department shall make an estimate of the value of the property.
(2) If the name of the absent owner is known to the department, the property must be assessed in the owner's name and, if unknown, the property must be assessed to unknown owners.