Montana § 15-1-407 Alternative Remedy -- Procedure

Montana Statutes

§ 15-1-407 — Alternative Remedy -- Procedure

Montana § 15-1-407

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 4Protest Payments, Actions to Recover, and Alternative Remedies

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Bluebook

Mont. Code Ann. § 15-1-407 (2026).

Text

15-1-407 . Alternative remedy -- procedure.

(1)Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8.

(2)In lieu of the requirement of 27-8-301 , a party bringing an action under 15-1-406 may elect to use:

(a)the procedures available under the Montana Rules of Civil Procedure for bringing a class action, Title 25, chapter 20, rule 23. This includes the requirement that to be a member of the class, a taxpayer must be similarly situated to the representative class member and must have paid the tax under protest as provided in 15-1-406 (3).

(b)the procedure provided for in subsection (3).

(3)(a) A party bringing an action under 15-1-406 may elect to give notice as provided in this subsection. A party so electing shall pub

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15-1-407 . Alternative remedy -- procedure. (1) Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8.
(2) In lieu of the requirement of 27-8-301 , a party bringing an action under 15-1-406 may elect to use:
(a) the procedures available under the Montana Rules of Civil Procedure for bringing a class action, Title 25, chapter 20, rule 23. This includes the requirement that to be a member of the class, a taxpayer must be similarly situated to the representative class member and must have paid the tax under protest as provided in 15-1-406 (3).
(b) the procedure provided for in subsection (3).
(3) (a) A party bringing an action under 15-1-406 may elect to give notice as provided in this subsection. A party so electing shall publish notice that an action has been brought. The notice must be published at least once each week for 4 consecutive weeks in a newspaper of general circulation published in the county where the action is commenced and in other counties within the jurisdiction of the taxing authority. The notice must advise each similarly situated taxpayer that:
(i) the court will exclude the taxpayer from the class if the taxpayer so requests by a specific date;
(ii) the judgment, whether favorable or not, will include all similarly situated taxpayers who do not request to be excluded; and
(iii) any similarly situated taxpayer who does not request exclusion may, if the taxpayer desires, enter an appearance.
(b) The court shall exclude a taxpayer from an action brought pursuant to 15-1-406 if the person bringing the action publishes notice as provided in subsection (3) of this section and the taxpayer requests to be excluded by the date specified in the notice.
(c) An election to give notice under subsection (3) does not prevent any party to the action from serving process on other interested parties.
(d) This section governs alternative notice. This section does not alter the requirement under Rule 23, Montana Rules of Civil Procedure, that to be a member of the class, a taxpayer must have paid the tax under protest as provided in 15-1-406 (3).
(4) In a proceeding under 15-1-406 all issues must be tried by the court.