Montana § 15-17-122 Notice Of Pending Attachment Of Tax Lien

Montana Statutes

§ 15-17-122 — Notice Of Pending Attachment Of Tax Lien

Montana § 15-17-122

Title 15TAXATION

Ch. 17TAX LIENS

Part 1Attachment of Tax Lien

This text of Montana § 15-17-122 (Notice Of Pending Attachment Of Tax Lien) 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. § 15-17-122 (2026).

Text

15-17-122 . Notice of pending attachment of tax lien.

(1)The county treasurer shall publish or post a notice of a pending attachment of a tax lien. The notice must include:

(a)the specific date on which the county will attach a property tax lien to property on which the taxes are delinquent; and

(b)a statement that the delinquent taxes, including penalties, interest, and costs, are a lien upon the property and that unless the delinquent taxes, penalties, interest, and costs are paid prior to the specified date, a tax lien will be attached and may be assigned to a third party.

(2)The notice required in subsection (1) must also include a statement that a list of each property on which the taxes are delinquent is on file in the office of the county treasurer and open to inspection. The li

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15-17-122 . Notice of pending attachment of tax lien. (1) The county treasurer shall publish or post a notice of a pending attachment of a tax lien. The notice must include:
(a) the specific date on which the county will attach a property tax lien to property on which the taxes are delinquent; and
(b) a statement that the delinquent taxes, including penalties, interest, and costs, are a lien upon the property and that unless the delinquent taxes, penalties, interest, and costs are paid prior to the specified date, a tax lien will be attached and may be assigned to a third party.
(2) The notice required in subsection (1) must also include a statement that a list of each property on which the taxes are delinquent is on file in the office of the county treasurer and open to inspection. The list must include:
(a) the name and address of the person to whom the delinquent taxes are assessed;
(b) the amounts of the delinquent taxes, all accrued penalties, interest, and other costs; and
(c) a statement that penalties, interest, and costs will be added to delinquent taxes.
(3) The notice must be given as provided in 7-1-2121 . The notice must be first published or posted on or before the last Monday in June.
(4) The provisions of this section do not apply to property for which delinquent property taxes have been suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17.

Legislative History

En. Sec. 2, Ch. 587, L. 1987; amd. Sec. 9, Ch. 631, L. 1989; amd. Sec. 5, Ch. 110, L. 2007; amd. Sec. 5, Ch. 67, L. 2017; amd. Sec. 12, Ch. 372, L. 2017; amd. Sec. 18, Ch. 145, L. 2021.