Montana Code Annotated 2023

TITLE 7. LOCAL GOVERNMENT

CHAPTER 2. CREATION, ALTERATION, AND ABANDONMENT OF LOCAL GOVERNMENTS

Part 27. Abandonment and Consolidation of Counties

Procedure To Collect And Transmit Taxes When Several Counties Involved

7-2-2750. Procedure to collect and transmit taxes when several counties involved. (1) Whenever any levy is made under the provisions of 7-2-2745 through 7-2-2749, the county clerk of the county in which the board of county commissioners makes the levy shall immediately certify the levy to the county clerk of each other county to which any part of the territory of the abandoned county has been attached.

(2) (a) The county clerk of each other county shall compute and extend the taxes against the property within the portion of the abandoned county that has been attached to the clerk's county, and the treasurer of that county shall collect the taxes at the same time and in the same manner that other taxes are collected by the county treasurer.

(b) Each county treasurer shall, at least twice each year, once during the second week in December and once during the second week in June, transmit the amount of all taxes paid to and collected by the county treasurer to the treasurer of the county in which the board made the tax levy.

History: En. Sec. 16, Ch. 105, L. 1937; R.C.M. 1947, 16-4016(part); amd. Sec. 285, Ch. 61, L. 2007.