Montana § 7-12-4182 Collection Of District Assessments By City Treasurer In Cities Collecting Their Own Taxes -- Delinquencies

Montana Statutes

§ 7-12-4182 — Collection Of District Assessments By City Treasurer In Cities Collecting Their Own Taxes -- Delinquencies

Montana § 7-12-4182

Title 7LOCAL GOVERNMENT

Ch. 12IMPROVEMENT DISTRICTS

Part 41Special Improvement Districts

This text of Montana § 7-12-4182 (Collection Of District Assessments By City Treasurer In Cities Collecting Their Own Taxes -- Delinquencies) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 7-12-4182 (2026).

Text

7-12-4182 . Collection of district assessments by city treasurer in cities collecting their own taxes -- delinquencies.

(1)In each city or town that provides by ordinance for the collection of its taxes for general, municipal, and administrative purposes by its city treasurer or town clerk, the city treasurer or town clerk shall collect all special assessments and taxes levied and assessed in accordance with any of the provisions of part 42 and this part in the same manner and at the same time as taxes for general, municipal, and administrative purposes are collected. All of the provisions of 7-6-4423 apply to the collection of the special taxes and assessments in the same manner as the provisions apply to the collection of other city or town taxes.

(2)(a) When the payment of an installm

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7-12-4182 . Collection of district assessments by city treasurer in cities collecting their own taxes -- delinquencies. (1) In each city or town that provides by ordinance for the collection of its taxes for general, municipal, and administrative purposes by its city treasurer or town clerk, the city treasurer or town clerk shall collect all special assessments and taxes levied and assessed in accordance with any of the provisions of part 42 and this part in the same manner and at the same time as taxes for general, municipal, and administrative purposes are collected. All of the provisions of 7-6-4423 apply to the collection of the special taxes and assessments in the same manner as the provisions apply to the collection of other city or town taxes.
(2) (a) When the payment of an installment of a special assessment becomes delinquent, all payments of subsequent installments may, at the option of the city or town council and upon adoption of the appropriate resolutions, become delinquent. The city or town may, pursuant to 7-12-4184 , order that all assessments that are delinquent for specific parcels of land as a result of acceleration be withdrawn.
(b) Upon delinquency in one or all installments, the whole property must be sold the same as other property is sold for taxes. The enforcement of the lien of any installment of a special assessment by any method authorized by law does not prevent the enforcement of the lien of any subsequent installment when it becomes delinquent.

Legislative History

En. Sec. 27, Ch. 89, L. 1913; amd. Sec. 1, Ch. 166, L. 1921; re-en. Sec. 5251, R.C.M. 1921; amd. Sec. 1, Ch. 156, L. 1925; amd. Sec. 1, Ch. 78, L. 1929; re-en. Sec. 5251.1, R.C.M. 1935; R.C.M. 1947, 11-2234; amd. Sec. 3, Ch. 617, L. 1987; amd. Sec. 6, Ch. 449, L. 1989; amd. Sec. 550, Ch. 61, L. 2007.