Montana Code 71-3-1506. Tax deficiency lien
Current as of: 2023 | Check for updates
|
Other versions
71-3-1506. Tax deficiency lien. A municipality has a lien for tax deficiency payments as described in a properly filed agreement for tax deficiency payment pursuant to 7-15-4294. The lien has the same priority as a lien for general property taxes. Lien proceeds must be disbursed pursuant to 7-15-4286(2)(a).
Terms Used In Montana Code 71-3-1506
- 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