Montana Statutes

§ 85-7-2106 — Back Assessments

Montana § 85-7-2106
JurisdictionMontana
Title 85WATER USE
Ch. 7IRRIGATION DISTRICTS
Part 21Taxes and Assessments

This text of Montana § 85-7-2106 (Back Assessments) 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. § 85-7-2106 (2026).

Text

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).

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Bluebook (online)
Montana § 85-7-2106, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/7/85-7-2106.