Montana § 15-16-506 Civil Action To Collect Delinquent Taxes

Montana Statutes

§ 15-16-506 — Civil Action To Collect Delinquent Taxes

Montana § 15-16-506

Title 15TAXATION

Ch. 16COLLECTION OF PROPERTY TAXES

Part 5Collection by Suit

This text of Montana § 15-16-506 (Civil Action To Collect Delinquent Taxes) 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. § 15-16-506 (2026).

Text

15-16-506 . Civil action to collect delinquent taxes.

(1)A taxing jurisdiction may bring a civil action to collect the entire balance due of delinquent property taxes when the amount equals $250,000 or more owed to all taxing jurisdictions.

(2)A civil action may be brought as provided in this section for property to which a tax lien was attached pursuant to 15-17-125 and for which no assignment was made pursuant to 15-17-323 within 3 years of the attachment of the tax lien.

(3)The taxing jurisdiction shall bring the civil action in the district court of the county in which the property is located.

(4)Reasonable attorney fees must be awarded to the prevailing party in an action brought pursuant to this section.

(5)If the taxing jurisdiction prevails in the civil action provided for in

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15-16-506 . Civil action to collect delinquent taxes. (1) A taxing jurisdiction may bring a civil action to collect the entire balance due of delinquent property taxes when the amount equals $250,000 or more owed to all taxing jurisdictions.
(2) A civil action may be brought as provided in this section for property to which a tax lien was attached pursuant to 15-17-125 and for which no assignment was made pursuant to 15-17-323 within 3 years of the attachment of the tax lien.
(3) The taxing jurisdiction shall bring the civil action in the district court of the county in which the property is located.
(4) Reasonable attorney fees must be awarded to the prevailing party in an action brought pursuant to this section.
(5) If the taxing jurisdiction prevails in the civil action provided for in this section, the taxpayer shall pay interest and penalties as provided in 15-16-101 (1)(b). The interest and penalties must be distributed to the funds to which the taxes are distributed in the same proportion as the taxes are distributed.