Montana Code 15-23-216. Lien — collection actions
15-23-216. Lien — collection actions. (1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.
Terms Used In Montana Code 15-23-216
- 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
(2)The department may at any time after the taxes are delinquent use the following collection actions:
(a)seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;
(b)suit for collection in district court; or
(c)issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.
(3)The use of one collection method does not prevent the department from using other collection methods.