Montana Code 15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer
15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer. (1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling.
Terms Used In Montana Code 15-24-212
- Housetrailer: means a form of housing designed to be moved from one place to another by an independent power connected to the housetrailer, which is either 8 feet wide or less or 45 feet long or less. See Montana Code 15-24-201
- Mobile home: means forms of housing known as "trailers" "housetrailers" or "trailer coaches" exceeding 8 feet in width or 45 feet in length, designed to be moved from one place to another by an independent power connected to the mobile home or any trailer, housetrailer, or trailer coach up to 8 feet in width or 45 feet in length used as a principal residence. See Montana Code 15-24-201
- Property: means real and personal property. See Montana Code 1-1-205
(2)An order made under subsection (1) must be included in the board’s minutes. The order must include:
(a)the name and address of the delinquent taxpayer;
(b)the physical address or location of the mobile home or housetrailer;
(c)the amount of the delinquent taxes, plus interest, penalties, and costs, if any;
(d)the date the taxes became delinquent; and
(e)the taxpayer identification number.
(3)One copy of the order must be recorded with the county clerk and recorder as a public record, and one copy of the order must be filed with the county treasurer as a permanent record of the treasurer’s office.