Mont. Code § 15-16-801

Current through the 2023 Regular Session

Section 15-16-801 - Payment of suspended delinquent property taxes

If collection of delinquent coal gross proceeds or property taxes has been suspended in accordance with 15-23-708 or Title 15, chapter 24, part 17, but the coal gross proceeds taxpayer or purchaser of the commercial property fails to comply with any of the provisions of the resolution granting suspension under 15-23-708 or Title 15, chapter 24, part 17, the governing body that adopted the resolution may revoke the suspension. Upon revocation, the tax lien for the delinquent taxes, penalties, and interest is reinstated. Penalties and interest are to be calculated from the date of delinquency as if there had been no suspension of collection of the delinquent taxes.

§ 15-16-801, MCA

Amended by Laws 2021, Ch. 145,Sec. 17, eff. 4/8/2021, and applicable: (1) retroactively, within the meaning of 1-2-109, to installment payments of delinquent coal gross proceeds taxes, interest, and penalties that were due on or before 4/8/2021; and (2) to installment payments of delinquent coal gross proceeds taxes, interest, and penalties due after 4/8/2021.

En. Sec. 12, Ch. 631, L. 1989.