Montana Code 15-1-405. Injunction not to be used to restrain enforcement of tax
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15-1-405. Injunction not to be used to restrain enforcement of tax. No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except:
Terms Used In Montana Code 15-1-405
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Property: means real and personal property. See Montana Code 1-1-205
(1)where the tax or the part thereof sought to be enjoined is illegal or is not authorized by law. If the payment of a part of a tax is sought to be enjoined, the other part must be paid before an action can be commenced.
(2)where the property is exempt from taxation.