Montana Code 7-12-2164. Payment of tax under protest — action to recover
7-12-2164. Payment of tax under protest — action to recover. (1) When a tax levied and assessed under any of the provisions of this part is considered unlawful by the party whose property is taxed or from whom the tax is demanded, the person may pay the tax or any part of the tax considered unlawful under protest to the county treasurer.
Terms Used In Montana Code 7-12-2164
- 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
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Property: means real and personal property. See Montana Code 1-1-205
(2)The party paying under protest or the party’s legal representative may bring an action in any court of competent jurisdiction against the officer to whom the tax was paid or against the county in whose behalf the tax was collected to recover the tax or any portion of the tax paid under protest. An action instituted to recover the tax paid under protest must be commenced within 60 days after the date of payment.
(3)The tax paid under protest must be held by the county treasurer until the determination of an action brought for the recovery of the tax.