15-16-404. County lien on money of taxpayer. The county has a general lien, dependent on possession, upon any moneys in its possession belonging to any taxpayer for any amounts due the county for any delinquent personal property taxes that are not a lien on real estate of the taxpayer and that are not delinquent personal property taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17. Due notice shall be given the lienholder, if known.

Terms Used In Montana Code 15-16-404

  • Dependent: A person dependent for support upon another.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205