Montana § 15-24-1702 Resolution To Suspend Or Cancel Delinquent Taxes

Montana Statutes

§ 15-24-1702 — Resolution To Suspend Or Cancel Delinquent Taxes

Montana § 15-24-1702

Title 15TAXATION

Ch. 24SPECIAL PROPERTY TAX APPLICATIONS

Part 17Commercial and Other Property

This text of Montana § 15-24-1702 (Resolution To Suspend Or Cancel Delinquent Taxes) 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. § 15-24-1702 (2026).

Text

15-24-1702 . Resolution to suspend or cancel delinquent taxes.

(1)In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after:

(a)providing notice, as set forth in 7-1-2121 ;

(b)holding a public hearing; and

(c)notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend or cancel delinquent property taxes. The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension or cancellation of the delinquent property taxes, and the governing body shall consider the information

Free access — add to your briefcase to read the full text and ask questions with AI

15-24-1702 . Resolution to suspend or cancel delinquent taxes. (1) In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after:
(a) providing notice, as set forth in 7-1-2121 ;
(b) holding a public hearing; and
(c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend or cancel delinquent property taxes. The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension or cancellation of the delinquent property taxes, and the governing body shall consider the information before reaching a final decision.
(2) The resolution must state that the suspension or cancellation is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the new owner as required by the local government.