§ 15-1-401 Repealed
§ 15-1-402 Payment of property taxes or fees under protest
§ 15-1-403 Repealed
§ 15-1-404 Other remedies superseded
§ 15-1-405 Injunction not to be used to restrain enforcement of tax
§ 15-1-406 Declaratory judgment
§ 15-1-407 Alternative remedy — procedure
§ 15-1-408 Alternative remedy — judgment
§ 15-1-409 Exclusion of certain property subject to property tax protest — guaranteed tax base — tax refund
§ 15-1-421 Payment of taxes by negotiable instrument

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Terms Used In Montana Code > Title 15 > Chapter 1 > Part 4 - Protest Payments, Actions to Recover, and Alternative Remedies

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
  • Property: means real and personal property. See Montana Code 1-1-205
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201