15-16-701. Personal property taxes five years delinquent -- real property taxes ten years delinquent -- list. - Montana Statutes

     15-16-701. Personal property taxes five years delinquent -- real property taxes ten years delinquent -- list. (1) (a) The county treasurer shall prepare in triplicate and submit to the board of county commissioners of the county, on or before the first Monday in June of each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:
     (i) the name and address of the delinquent taxpayer;
     (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and
     (iii) the date the taxes became delinquent.
     (b) The list prepared under subsection (1)(a) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.
     (2) (a) At the time the list is prepared as provided in subsection (1)(a), the county treasurer may prepare in triplicate and submit to the board of county commissioners of the county a list of the real property taxes that have been delinquent for 10 years or more. To be included on the list, the tax lien for each property must have been sold at a tax lien sale under chapter 17, which includes the county as purchaser of the tax lien under 15-17-214, at least 3 years before preparation of the list. If prepared, the list must show the following:
     (i) the name and address of the delinquent taxpayer;
     (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;
     (iii) the real property identification number;
     (iv) the legal description of the property;
     (v) the date the taxes became delinquent; and
     (vi) the date of the last tax lien sale on the property.
     (b) The list prepared under subsection (2)(a) may not include real property taxes that remain uncollected because of bankruptcy or litigation.
     (3) The board of county commissioners may enter an order that permanently and prospectively cancels real property taxes on parcels identified by the county treasurer or the board as being solely used for road purposes and that otherwise meet the requirements of this section.
     (4) At the time the list is prepared as provided in subsection (1)(a), the county treasurer shall prepare in triplicate and submit to the board of county commissioners of the county a list of all contractual obligations owed to or held by the county for seed grain, feed, or other relief, the collection of which is barred by the statute of limitations provided in 27-2-202(1). The list must show the following:
     (a) the name and address of the person or persons who entered into the contractual obligation;
     (b) the name of the contractual obligation, as "seed loan", "feed loan", or "promissory note", as applicable; and
     (c) the date of obligation, the date when the last payment became due, the date of the last payment on the obligation, and the date when the collection of the obligation became barred by the statute of limitations provided in 27-2-202(1).

     History: En. Sec. 1, Ch. 44, L. 1949; R.C.M. 1947, 84-4215; amd. Sec. 46, Ch. 587, L. 1987; amd. Sec. 1, Ch. 521, L. 1993; amd. Sec. 1, Ch. 316, L. 2007.