Montana Code 7-12-2163. Collection of district assessments by county treasurer — delinquencies
7-12-2163. Collection of district assessments by county treasurer — delinquencies. (1) When a resolution of assessment, either for construction or maintenance, has been certified by the county clerk, the county treasurer shall, in accordance with the provisions of this title, collect the assessment in the same manner and at the same time as taxes for general and municipal purposes are collected.
Terms Used In Montana Code 7-12-2163
- board of county commissioners: includes any body or board that under the law is the legislative department of the government of the county. See Montana Code 7-12-2101
- county clerk: as used in this part , include any person or officer who is clerk of the board of county commissioners. See Montana Code 7-12-2101
- county treasurer: as used in this part , means and includes any person who, under whatever name or title, is the custodian of the funds of the county. See Montana Code 7-12-2101
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: means real and personal property. See Montana Code 1-1-205
(2)When the payment of an installment of a special assessment becomes delinquent, all payments of subsequent installments of the special assessment may, at the option of the board of county commissioners and upon adoption of the appropriate resolutions, become delinquent. Upon delinquency in one or all installments, the whole property must be sold the same as other property is sold for taxes. The enforcement of the lien of any installment of a special assessment by any method authorized by law does not prevent the enforcement of the lien of any subsequent installment when it becomes delinquent.