§ 85-7-2101 Tax or assessment to pay bonds and interest
§ 85-7-2102 Added lands to pay proportional share of bonded indebtedness
§ 85-7-2103 All irrigable lands chargeable alike
§ 85-7-2104 Annual tax levy — apportionment when tracts divided
§ 85-7-2105 Cancellation of tax levy under certain conditions
§ 85-7-2106 Back assessments
§ 85-7-2107 Procedure for the determination of irrigable area
§ 85-7-2108 Taxes to be lien upon land
§ 85-7-2109 List of all lands in district or subdistrict to be prepared
§ 85-7-2110 Nonirrigable lands not to be taxed
§ 85-7-2111 Refunds and cancellation of excess taxes
§ 85-7-2112 Confirmation of board actions by district court
§ 85-7-2113 Effect of federal involvement
§ 85-7-2114 Apportionment of costs when bonds issued
§ 85-7-2115 Objection by landowner
§ 85-7-2116 Restrictions on reduction of taxable acreage
§ 85-7-2117 Conclusiveness of tax or assessment
§ 85-7-2118 United States contracts — cancellation of assessment on amended contracts
§ 85-7-2119 United States contracts — assessments where district partly outside state
§ 85-7-2125 Terminated
§ 85-7-2131 Funds for payment of each series of bonds to be kept distinct
§ 85-7-2132 Sinking fund for straight maturity bonds
§ 85-7-2133 Role of county officers in collection of tax or assessment
§ 85-7-2134 Levy of taxes and assessments by county commissioners
§ 85-7-2135 Transmission of funds from other counties
§ 85-7-2136 Collection of taxes or assessment
§ 85-7-2137 Failure to levy or collect tax or assessment
§ 85-7-2138 Surplus in construction fund
§ 85-7-2139 Transfer of funds
§ 85-7-2140 Investment of funds
§ 85-7-2141 Repealed
§ 85-7-2142 Misconduct in relation to bond funds
§ 85-7-2143 Prosecution for misconduct
§ 85-7-2151 Delinquent sale and redemption
§ 85-7-2152 Proceeds of sale
§ 85-7-2153 Assignment of debenture certificates
§ 85-7-2154 Redemption of lands sold
§ 85-7-2155 Sale by county commissioners when land not redeemed
§ 85-7-2156 Proceedings in which county is possessor of tax lien and lien is not redeemed
§ 85-7-2157 Purchase of lands by district — revolving fund, credits, and expenditures
§ 85-7-2158 Purchase of lands by district — tax lien assignments and payment
§ 85-7-2159 Issuance of tax deed
§ 85-7-2160 Sale by district of purchased tax-deed lands
§ 85-7-2161 Action to quiet title in district
§ 85-7-2162 Powers of district commissioners to acquire and manage tax lien lands
§ 85-7-2163 Granting of tax deed
§ 85-7-2164 Application of certain sections
§ 85-7-2165 Partitioning interest in tax-deed lands in certain districts
§ 85-7-2166 Liability of county treasurers
§ 85-7-2167 Sale or transfer of lands

Terms Used In Montana Code > Title 85 > Chapter 7 > Part 21 - Taxes and Assessments

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • irrigable land: means :

    (1)land that can receive irrigation water and is classified as irrigable by the district or the United States government; or

    (2)land decreed as taxable acreage under 85-7-1841 through 85-7-1845. See Montana Code 85-7-2205

  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Several: means two or more. See Montana Code 1-1-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Writing: includes printing. See Montana Code 1-1-203