Montana Code 7-14-2501. General road tax authorized
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7-14-2501. General road tax authorized. (1) Subject to 15-10-420 and to raise revenue for the construction, maintenance, or improvement of public highways, each board of county commissioners may levy a tax upon the taxable property in the county. The tax must be collected the same as other taxes as the board may direct.
Terms Used In Montana Code 7-14-2501
- Property: means real and personal property. See Montana Code 1-1-205
(2)This section does not apply to incorporated cities and towns that by ordinance provide for the levy of a tax for road, street, or alley purposes.
(3)All money collected under this section must be deposited in the county road fund.