Montana § 15-8-707 Correction Of Defects In Property Tax Record

Montana Statutes

§ 15-8-707 — Correction Of Defects In Property Tax Record

Montana·Title 15 TAXATION·Ch. 8 ASSESSMENT PROCEDURE·Part 7 Assessment and Map Books

15-8-707 . Correction of defects in property tax record.

(1)At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.

(2)If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.

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15-8-707 . Correction of defects in property tax record. (1) At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.
(2) If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.

Montana § 15-8-707 (Correction Of Defects In Property Tax Record) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 193, p. 127, L. 1891; re-en. Sec. 4010, Pol. C. 1895; re-en. Sec. 2728, Rev. C. 1907; re-en. Sec. 2058, R.C.M. 1921; Cal. Pol. C. Sec. 3881; re-en. Sec. 2058, R.C.M. 1935; amd. Sec. 34, Ch. 405, L. 1973; R.C.M. 1947, 84-511; amd. Sec. 1, Ch. 477, L. 1979; amd. Sec. 2, Ch. 17, L. 1985; amd. Sec. 66, Ch. 27, Sp. L. November 1993.