Montana § 15-23-216 Lien -- Collection Actions

Montana Statutes

§ 15-23-216 — Lien -- Collection Actions

Montana·Title 15 TAXATION·Ch. 23 CENTRALLY ASSESSED PROPERTY·Part 2 Railroads

15-23-216 . Lien -- collection actions.

(1)A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402 .

(2)The department may at any time after the taxes are delinquent use the following collection actions:

(a)seizure and sale of personal property, as provided in 15-17-911 , with the department having the same authority as the county treasurer;

(b)suit for collection in district court; or

(c)issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.

(3)The use of one collection method does not prevent the department from using other collection methods.

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15-23-216 . Lien -- collection actions. (1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402 .
(2) The department may at any time after the taxes are delinquent use the following collection actions:
(a) seizure and sale of personal property, as provided in 15-17-911 , with the department having the same authority as the county treasurer;
(b) suit for collection in district court; or
(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.
(3) The use of one collection method does not prevent the department from using other collection methods.

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