Montana § 15-16-702 Cancellation Of Taxes And Obligations -- Filing Of Lists

Montana Statutes

§ 15-16-702 — Cancellation Of Taxes And Obligations -- Filing Of Lists

Montana·Title 15 TAXATION·Ch. 16 COLLECTION OF PROPERTY TAXES·Part 7 Cancellations

15-16-702 . Cancellation of taxes and obligations -- filing of lists.

(1)Within 30 days of receiving any list prepared under 15-16-701 , the board of county commissioners shall examine the list and make any necessary corrections. After examining the list, the board shall make its order canceling all personal property taxes and contractual obligations contained in the list or lists, as corrected, that are required by this part to be canceled and, subject to subsection (2), canceling real property taxes.

(2)The board may cancel any or all delinquent real property taxes contained in the list prepared under 15-16-701 as corrected under subsection (1) of this section. If the board cancels any real property taxes under this subsection, the cancellation must be included in the order provided fo

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15-16-702 . Cancellation of taxes and obligations -- filing of lists. (1) Within 30 days of receiving any list prepared under 15-16-701 , the board of county commissioners shall examine the list and make any necessary corrections. After examining the list, the board shall make its order canceling all personal property taxes and contractual obligations contained in the list or lists, as corrected, that are required by this part to be canceled and, subject to subsection (2), canceling real property taxes.
(2) The board may cancel any or all delinquent real property taxes contained in the list prepared under 15-16-701 as corrected under subsection (1) of this section. If the board cancels any real property taxes under this subsection, the cancellation must be included in the order provided for in subsection (1).
(3) The order made under subsection (1) must be included in the board's minutes. The order and minutes may include only a reference for the proper identification of any list included in the order. When the order is made, the original or a copy of the list or lists, as corrected, must be filed with the records of the board. One legible copy of any list included in the order must be filed with the county clerk and recorder as a public record, and one legible copy of any list included in the order must be filed with the county treasurer as a permanent record of the treasurer's office.

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