Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-8-504 — Property And Money In Litigation
15-8-504 . Property and money in litigation. Money and property in litigation in possession of a county treasurer or of a court or a clerk thereof or receiver must be assessed to such treasurer, clerk, or receiver and the taxes paid thereon under the direction of the court.
Source: official text