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

Montana Statutes

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

Montana § 15-23-216

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 2Railroads

This text of Montana § 15-23-216 (Lien -- Collection Actions) 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. § 15-23-216 (2026).

Text

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.