Montana § 15-8-115 Department To Defend Property Tax Appeals -- Costs And Judgments

Montana Statutes

§ 15-8-115 — Department To Defend Property Tax Appeals -- Costs And Judgments

Montana·Title 15 TAXATION·Ch. 8 ASSESSMENT PROCEDURE·Part 1 General Provisions

15-8-115 . Department to defend property tax appeals -- costs and judgments.

(1)Except as provided in 15-8-202 , the department is the party defendant in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court of law that seeks to dispute or adjust an action of the department under 15-8-101 arising from the exercise of the department's duties as prescribed by law or administrative rule. For the purposes of proceedings before county tax appeal boards, service on the department may be obtained by serving the person designated to receive service for the department.

(2)Costs, if any, must be assessed against the department and not against a local taxing unit.

(3)In a suit brought in a court of this state for the refund of taxes paid under protest in which t

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

15-8-115 . Department to defend property tax appeals -- costs and judgments. (1) Except as provided in 15-8-202 , the department is the party defendant in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court of law that seeks to dispute or adjust an action of the department under 15-8-101 arising from the exercise of the department's duties as prescribed by law or administrative rule. For the purposes of proceedings before county tax appeal boards, service on the department may be obtained by serving the person designated to receive service for the department.
(2) Costs, if any, must be assessed against the department and not against a local taxing unit.
(3) In a suit brought in a court of this state for the refund of taxes paid under protest in which the taxes paid are held by the treasurer of a unit of local government in a protest fund, the court shall enter judgment, exclusive of costs, against the treasurer if the court finds the taxes should be refunded.

Montana § 15-8-115 (Department To Defend Property Tax Appeals -- Costs And Judgments) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 1, Ch. 589, L. 1979; amd. Sec. 1, Ch. 398, L. 1983; amd. Sec. 53, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 85, L. 1999; amd. Sec. 31, Ch. 142, L. 2021.