Montana Code 7-13-2284. Payment of assessment under protest — action to recover
7-13-2284. Payment of assessment under protest — action to recover. (1) When any special assessment levied and assessed under any of the provisions of this part is considered unlawful by the party whose property is assessed, the person may pay the assessment or any part of the assessment considered unlawful under protest to the county treasurer.
Terms Used In Montana Code 7-13-2284
- County: means one or more counties and includes a city within the county or counties. See Montana Code 7-13-2201
- District: means a district formed under the provisions of this part and part 23. See Montana Code 7-13-2201
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Property: means real and personal property. See Montana Code 1-1-205
(2)After the payment, the party or the party’s legal representative may bring an action in any court of competent jurisdiction against the officer to whom the assessment was paid or against the district on whose behalf the assessment was collected to recover the assessment or any portion of the assessment paid under protest. Any action instituted to recover the assessment paid under protest must be commenced within 60 days after the date of payment.
(3)The assessment paid under protest must be held by the county treasurer until the determination of any action brought for the recovery of the assessment.