Montana Statutes

§ 15-16-612 — Refund Of Tax Paid

Montana·Title 15 TAXATION·Ch. 16 COLLECTION OF PROPERTY TAXES·Part 6 Refunds

15-16-612 . Refund of tax paid.

(1)If the property is destroyed after the property taxes have been paid for the current year, the taxpayer is entitled to a refund of the amount of tax paid in excess of the adjusted amount required by 15-16-611 .
(2)A refund must be made as provided for in 15-16-603 through 15-16-605 .

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Legislative History

En. Sec. 2, Ch. 541, L. 1979; amd. Sec. 5, Ch. 539, L. 1993.

Nearby Sections

15
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