Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-8-501
Assessment Of Unknown Or Absent Owners
Official textleg.mt.gov
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.
Source: view the official text
In this chapter (40 sections)
- 15-8-203 · Repealed
- 15-8-204 · Supplemental Assessment
- 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
- 15-8-301 · Statement -- What To Contain
- 15-8-302 · Repealed
- 15-8-303 · Statement To Be Completed And Returned To Department
- 15-8-304 · Enforcement Powers Of Department
- 15-8-305 · Repealed
- 15-8-306 · Property Concealed Or Misrepresented
- 15-8-307 · Land Assessment
- 15-8-308 · Assessment Not Illegal For Informality Or Delay
- 15-8-309 · Violation And Penalty
- 15-8-401 · Consigned Property
- 15-8-402 · Property Of Person
- 15-8-403 · Repealed
- 15-8-404 · Property Of Particular Types Of Firms
- 15-8-405 · Street Railroads, Bridges, And Ferries
- 15-8-406 · Assessment Of Public Utilities In One County
- 15-8-407 · Railroads
- 15-8-408 · Personal Property
- 15-8-409 · Property Not Otherwise Specified
- 15-8-501 · Assessment Of Unknown Or Absent Owners
- 15-8-502 · Representative Status To Be Designated
- 15-8-503 · Undistributed Property Of Deceased Persons
- 15-8-504 · Property And Money In Litigation
- 15-8-505 · Through 15-8-510 Reserved
- 15-8-511 · Undivided Interest In Common Elements Of Condominium Project…
- 15-8-512 · Common Elements Serving Residential Or Commercial Development
- 15-8-601 · Assessment Revision -- Conference For Review
- 15-8-701 · Property Tax Record -- Definition -- Listing Property In
- 15-8-702 · Persons Desiring To Be Listed
- 15-8-703 · Repealed
- 15-8-704 · Map Book
- 15-8-705 · Repealed
- 15-8-706 · Repealed
- 15-8-707 · Correction Of Defects In Property Tax Record
- 15-8-708 · Omissions In Delinquent Lists -- Correction By Publication
- 15-8-709 · Statement Of Changes To Be Sent To County Clerk And Recorder
- 15-8-710 · Property Tax Record Prima Facie Evidence
- 15-8-711 · List Of Owners Of Multiple, Undivided Interests In Parcel Of…