15-1-401. Repealed. Sec. 7, Ch. 501, L. 1981. History: En. Sec. 1, Ch. 188, L. 1921; re-en. Sec. 2409, R.C.M. 1921; re-en. Sec. 2409, R.C.M. 1935; amd. Sec. 1, Ch. 197, L. 1955; amd. Sec. 3, Ch. 126, L. 1963; R.C.M. 1947, 84-4501; amd. Sec. 2, Ch. 581, L. 1979; amd. Sec. 5, Ch. 463, L. 1981.
15-1-402. Payment of property taxes or fees under protest. (1) (a) The person upon whom a property tax or fee is being imposed under this title may, before the property tax or fee becomes delinquent, pay under written protest that portion of the property tax or fee protested. (b) The protested payment must: (i) be made to the […]
15-1-403. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993. History: En. Sec. 1, Ch. 108, L. 1905; re-en. Sec. 2743, Rev. C. 1907; amd. Sec. 2, Ch. 135, L. 1909; re-en. Sec. 2270, R.C.M. 1921; amd. Sec. 1, Ch. 142, L. 1925; re-en. Sec. 2270, R.C.M. 1935; amd. Sec. 85, Ch. 405, L. 1973; R.C.M. 1947, […]
15-1-404. Other remedies superseded. The remedies hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedies hereby provided are deemed by the court to be inadequate. History: En. Sec. […]
15-1-405. Injunction not to be used to restrain enforcement of tax. No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except: (1) where the tax or the part thereof sought to be […]
15-1-406. Declaratory judgment. (1) An aggrieved taxpayer may bring a declaratory judgment action in the district court seeking a declaration that: (a) an administrative rule or method or procedure of assessment or imposition of tax adopted or used by the department is illegal or improper; or (b) a tax authorized by the state or one of its subdivisions […]
15-1-407. Alternative remedy — procedure. (1) Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8. (2) In lieu of the requirement of 27-8-301, a party bringing an action under 15-1-406 may elect to use: (a) the procedures available under the Montana Rules of Civil Procedure for […]
15-1-408. Alternative remedy — judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct: (1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have […]
15-1-409. Exclusion of certain property subject to property tax protest — guaranteed tax base — tax refund. (1) A school district that has centrally assessed property subject to pending property tax protests shall, prior to February 1 of each year, elect whether to waive the school district’s right to receive its portion of protested taxes under […]
15-1-410 through 15-1-420 reserved.
15-1-421. Payment of taxes by negotiable instrument. The department of revenue is not bound by a special, qualified, conditional, or restrictive endorsement placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability, unless: (1) the taxpayer and the department have previously entered into a written agreement […]
