Montana Statutes
§ 15-17-124 — Irregular Assessment
15-17-124 . Irregular assessment. If the county treasurer discovers, prior to attachment of the tax lien, that property on which the taxes are delinquent has been irregularly assessed, the county treasurer may not attach a tax lien. The taxes on the property must be listed on the property tax record as uncollected for the year in which they were due, and they must be assessed and collected during the succeeding year as taxes are regularly assessed and collected.
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Legislative History
En. Sec. 4, Ch. 587, L. 1987; amd. Sec. 90, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 110, L. 2007; amd. Sec. 7, Ch. 67, L. 2017.
Nearby Sections
15
§ 15-17-101
Repealed§ 15-17-102
Repealed§ 15-17-103
Through 15-17-110 Reserved§ 15-17-111
Repealed§ 15-17-112
Repealed§ 15-17-113
Repealed§ 15-17-114
Through 15-17-120 Reserved§ 15-17-121
Definitions§ 15-17-122
Notice Of Pending Attachment Of Tax Lien§ 15-17-124
Irregular Assessment§ 15-17-126
Through 15-17-130 Reserved§ 15-17-201
Repealed