2015 Montana Legislature

UNAPPROVED DRAFT BILL -- Subject to Change Without Notice!

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BILL NO.

INTRODUCED BY                                                                                                                                                 

                              (Primary Sponsor)

A BILL FOR AN ACT ENTITLED: "AN ACT ALLOWING A PROPERTY OWNER TO REQUEST THAT THE PROPERTY OWNER'S NAME NOT BE PUBLICLY PROVIDED IN CONNECTION WITH THE ADDRESS OF THE PROPERTY OWNED BY THE PERSON; AND AMENDING SECTIONS 15-16-701 AND 15-17-122, MCA."

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

 

     NEW SECTION.  Section 1.  Providing name and address of property -- opt out -- definitions. (1) A person may request that the department and county officials not provide publicly a person's name in connection with the address of property owned by the person.

     (2) A request made pursuant to subsection (1) must be granted. The department shall provide a form to make the request provided for in subsection (1) and upon receipt of a completed form shall provide a copy to the county treasurer and county clerk and recorder in the county in which the property is located.

     (3) If a person makes the request pursuant to subsection (1), the department and county officials may provide publicly only the property address and may not include the owner's name.

     (4) A request made pursuant to subsection (1) does not prohibit:

     (a) a county tax appeal board, the state tax appeal board, or a court from including a legal description of property in the record of a property tax appeal;

     (b) a notice under 15-18-212(5) or 15-18-413(5)(a); or

     (c) listing the name and address of a delinquent taxpayer in a board of county commissioners' minutes as provided in 15-24-212.

     (5) As used in this section, the following definitions apply:

     (a) "County official" means a county treasurer, county clerk and recorder, county commissioner, or any other county official or employee with access to property ownership information or property tax records.

     (b) "Provide publicly" means:

     (i) publication in a website, newspaper, or other written material intended for public use; or

     (ii) verbally providing the name of a property owner in connection with the address of the property.

 

     Section 2.  Section 15-16-701, MCA, is amended to read:

     "15-16-701.  List of delinquent personal property taxes and real property taxes. (1) (a) The county treasurer shall prepare in triplicate and submit to the board of county commissioners of the county, on or before the first Monday in June of each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:

     (i)  the name and address of the delinquent taxpayer;

     (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and

     (iii) the date the taxes became delinquent.

     (b)  The list prepared under subsection (1)(a) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.

     (2)  (a) At the time the list is prepared as provided in subsection (1)(a), the county treasurer may prepare in triplicate and submit to the board of county commissioners of the county a list of the real property taxes that have been delinquent for 10 years or more. To be included on the list, the tax lien for each property must have been sold at a tax lien sale under chapter 17, which includes the county as purchaser of the tax lien under 15-17-214, at least 3 years before preparation of the list. If prepared, the list must show the following:

     (i)  the name and address of the delinquent taxpayer;

     (ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;

     (iii) the real property identification number;

     (iv) the legal description of the property;

     (v)  the date the taxes became delinquent; and

     (vi) the date of the last tax lien sale on the property.

     (b)  The list prepared under subsection (2)(a) may not include real property taxes that remain uncollected because of bankruptcy or litigation.

     (3)  The board of county commissioners may enter an order that permanently and prospectively cancels real property taxes on parcels identified by the county treasurer or the board as being solely used for road purposes and that otherwise meet the requirements of this section.

     (4)  At the time the list is prepared as provided in subsection (1)(a), the county treasurer shall prepare in triplicate and submit to the board of county commissioners of the county a list of all contractual obligations owed to or held by the county for seed grain, feed, or other relief, the collection of which is barred by the statute of limitations provided in 27-2-202(1). The list must show the following:

     (a)  the name and address of the person or persons who entered into the contractual obligation;

     (b)  the name of the contractual obligation, as "seed loan", "feed loan", or "promissory note", as applicable; and

     (c)  the date of obligation, the date when the last payment became due, the date of the last payment on the obligation, and the date when the collection of the obligation became barred by the statute of limitations provided in 27-2-202(1).

     (5) The name and property address of a person making a request under [section 1] may not be provided publicly as that term is defined in [section 1]."

 

     Section 3.  Section 15-17-122, MCA, is amended to read:

     "15-17-122.  Notice of pending tax lien sale. (1) The county treasurer shall publish or post a notice of a pending tax lien sale. The notice must include:

     (a)  the specific time, date, and place an interest in the property on which the taxes are delinquent will be offered for sale;

     (b)  a statement that the delinquent taxes, including penalties, interest, and costs, are a lien upon the property and that unless the delinquent taxes, penalties, interest, and costs are paid prior to the time of the tax lien sale, the lien will be offered for sale at the time and place specified in subsection (1)(a).

     (2)  The notice required in subsection (1) must also include a statement that a list of each property on which the taxes are delinquent is on file in the office of the county treasurer and open to inspection. The list must include:

     (a)  except as provided in [section 1], the name and address of the person to whom the delinquent taxes are assessed;

     (b)  the amounts of the delinquent taxes, all accrued penalties, interest, and other costs; and

     (c)  a statement that penalties, interest, and costs will be added to delinquent taxes.

     (3)  The notice must be published once a week for 3 consecutive weeks in the newspaper designated for county printing as provided in 18-7-411. If no newspaper is published in the county, the notice must be posted by the county treasurer in three public places. The notice must be first published or posted on or before the last Monday in June.

     (4)  Except as provided in 15-17-211(2), the tax lien sale may not be held less than 21 days or more than 28 days from the date of first publication or first day the notice is posted.

     (5)  The sale must be held at the office of the county treasurer.

     (6)  Property on which taxes are delinquent but for which proper notification was not made may not be included in the current year's notice and tax lien sale. In the event of improper notification, the tax lien sale may be held on all property properly noticed.

     (7)  The provisions of this section do not apply to property for which delinquent property taxes have been suspended or canceled under the provisions of Title 15, chapter 24, part 17."

 

     NEW SECTION.  Section 4.  Codification instruction. [Section 1] is intended to be codified as an integral part of Title 15, chapter 1, part 2, and the provisions of Title 15, chapter 1, part 2, apply to [section 1].

- END -

 


Latest Version of LC 333 (LC0333.01)
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