Montana Statutes
§ 85-7-2106 — Back Assessments
85-7-2106 . Back assessments. Any land or lands which may for any reason have escaped assessment in any previous year or years may be assessed or listed for the omitted years and omitted charges in any subsequent year at the time of the making of the assessment in and for such subsequent year, but no such assessment shall be made later than 3 years after the occurrence of such omission.
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Legislative History
En. Sec. 49, Ch. 146, L. 1909; amd. Sec. 16, Ch. 145, L. 1915; amd. Sec. 1, Ch. 148, L. 1921; re-en. Sec. 7235, R.C.M. 1921; amd. Sec. 19, Ch. 157, L. 1923; re-en. Sec. 7235, R.C.M. 1935; amd. Sec. 2, Ch. 135, L. 1961; amd. Sec. 1, Ch. 51, L. 1973; R.C.M. 1947, 89-1804(4).
Nearby Sections
15
§ 85-7-1001
Proceedings For Dissolution Of District§ 85-7-1003
Contents Of Petition§ 85-7-1005
Hearing On Petition, Notice, And Order§ 85-7-1006
Court's Authority At Hearing§ 85-7-1007
Court Decree And Sale Of Assets§ 85-7-1008
Final Decree Of Dissolution -- When Made§ 85-7-102
Evidence Of Title§ 85-7-104
Petition For Organization§ 85-7-105
Order And Notice Of Hearing On Petition§ 85-7-106
Hearing On Petition