Montana Code 27-2-210. Actions arising from the seizure or sale of property for taxes
27-2-210. Actions arising from the seizure or sale of property for taxes. (1) Within 1 year is the period prescribed for the commencement of an action against an officer or officer de facto:
Terms Used In Montana Code 27-2-210
- action: as used in this chapter , is to be construed, whenever it is necessary to do so, as including a special proceeding of a civil nature. See Montana Code 27-2-101
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Personal property: All property that is not real property.
- Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
- Property: means real and personal property. See Montana Code 1-1-205
(a)to recover any goods, wares, merchandise, or other property seized by the officer in the officer’s official capacity as tax collector;
(b)to recover the price or value of any goods, wares, merchandise, or other personal property seized;
(c)for damages for the seizure, detention, or sale of or injury to any goods, wares, merchandise, or other personal property seized; or
(d)for damages done to any person or property in making a seizure.
(2)The period prescribed for the commencement of an action to recover stock sold for a delinquent assessment is within 6 months.
(3)(a) An action against a county to recover a royalty interest in land acquired by the county by tax deed must be brought within 3 years after the commencement of commercial production of oil, gas, or other minerals from the land.
(b)Nothing contained in subsection (3)(a) changes the nature of a royalty interest prior to actual production. The purpose of subsection (3)(a) is to place a limitation on actions seeking royalty interests reserved by the county, once production has commenced, without in any way affecting the validity of any claims a county may have prior to the commencement of production.