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7-22-2101 7-22-2102 7-22-2103 7-22-2106 7-22-2107 7-22-2108 7-22-2109 7-22-2110 7-22-2111 7-22-2112 7-22-2115 7-22-2116 7-22-2117 7-22-2121 7-22-2123 7-22-2124 7-22-2126 7-22-2130 7-22-2141 7-22-2142 7-22-2143 7-22-2144 7-22-2145 7-22-2146 7-22-2148 7-22-2149 7-22-2150 7-22-2151 7-22-2152 7-22-2153

Mont. Code Ann. § 7-22-2148

(1999)

Tax liability for payment of weed control expenses

(1) The expenses referred to in 7-22-2124 shall be paid by the county out of the noxious weed fund, and unless the sum to be repaid by the person billed under 7-22-2124 is repaid on or before the date due, the county clerk shall certify the amount thereof, with the description of the land to be charged, and shall enter the same on the assessment list of the county as a special tax on the land. If the land for any reason is exempt from general taxation, the amount of such charge may be recovered by direct claim against the lessee and collected in the same manner as personal taxes. When such charges are collected, they shall be credited to the noxious weed fund.

(2) In determining what lands are included as land covered by the special tax and are described in the certificate of the county clerk, it is presumed that all work done upon any of the land of any one landowner is for the benefit of all of the land within the district belonging to the owner, together with the parcel upon which the work was done, and the amount certified becomes a tax upon the whole thereof.

Official Annotations archive.org, 1999 edition
History:
En. Sec. 11, Ch. 195, L. 1939
Amd. Sec. 3, Ch. 90, L. 1941
Amd. Sec. 3, Ch. 228, L. 1947
R.C.M. 1947, 16-1715(part)
Amd. Sec. 17, Ch. 249, L. 1979
Amd. Sec. 23, Ch. 607, L. 1985
Amd. Sec. 6, Ch. 530, L. 1991