Montana § 15-17-131 Common Undivided Ownership Interest -- Separate Assessment -- Property Tax Payments

Montana Statutes

§ 15-17-131 — Common Undivided Ownership Interest -- Separate Assessment -- Property Tax Payments

Montana § 15-17-131

Title 15TAXATION

Ch. 17TAX LIENS

Part 1Attachment of Tax Lien

This text of Montana § 15-17-131 (Common Undivided Ownership Interest -- Separate Assessment -- Property Tax Payments) 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. § 15-17-131 (2026).

Text

15-17-131 . Common undivided ownership interest -- separate assessment -- property tax payments.

(1)Except as provided in subsection (2), payment of all property taxes on a parcel by any co-owner is considered payment by all owners, whether or not the property is assessed and taxed separately to co-owners or to a single owner. Any payment by a co-owner in excess of the amount assessed to the co-owner must be the total amount due on the parcel or a partial payment amounting to a year of deficiency, as provided in 15-16-102 (5)(a). The nonpayment of taxes by a co-owner who is separately assessed and taxed subjects only the interest of the nonpaying co-owner to attachment of a tax lien.

(2)(a) A co-owner may receive a tax lien on property in which the co-owner has an undivided interest if:

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15-17-131 . Common undivided ownership interest -- separate assessment -- property tax payments. (1) Except as provided in subsection (2), payment of all property taxes on a parcel by any co-owner is considered payment by all owners, whether or not the property is assessed and taxed separately to co-owners or to a single owner. Any payment by a co-owner in excess of the amount assessed to the co-owner must be the total amount due on the parcel or a partial payment amounting to a year of deficiency, as provided in 15-16-102 (5)(a). The nonpayment of taxes by a co-owner who is separately assessed and taxed subjects only the interest of the nonpaying co-owner to attachment of a tax lien.
(2) (a) A co-owner may receive a tax lien on property in which the co-owner has an undivided interest if:
(i) the co-owner pays the proportional amount of taxes on that co-owner's interest and on another co-owner's interest;
(ii) the paying co-owner has notified the nonpaying co-owner of the property tax payments and annually demands reimbursement in writing by certified mail, return receipt requested, addressed to the nonpaying co-owner's last-known mailing address; and
(iii) the paying co-owner has paid the property taxes for 3 consecutive years without reimbursement.
(b) Upon proof that a co-owner has complied with the provisions of this subsection (2), the paying co-owner is considered the assignee of a tax lien on the ownership interest of the nonpaying co-owner and the county treasurer shall prepare a tax lien certificate with the paying co-owner as the assignee. The tax lien certificate must conform to the provisions of 15-17-125 , except the certificate need not contain the information required in 15-17-125 (2)(a) and (2)(b). The treasurer shall comply with the provisions of 15-17-125 (3) regarding the tax lien certificate.
(c) For the purposes of this subsection (2), if there are more than two co-owners, single and multiple paying co-owners can receive a tax lien on the undivided interests of single and multiple nonpaying co-owners.