Montana Code Annotated 2021

TITLE 15. TAXATION

CHAPTER 16. COLLECTION OF PROPERTY TAXES

Part 7. Cancellations

Certain Unpaid Taxes Uncollectible -- Stricken From Records

15-16-704. Certain unpaid taxes uncollectible -- stricken from records. All unpaid taxes constituting a lien on real property in the state, levied and assessed against real property which have remained delinquent more than 10 years prior to July 1, 1976, whether the levy be by general or special assessment or by the state or any county, city, or political subdivision of the state, are hereby declared to be uncollectible and stricken from the respective tax records.

History: En. 84-4175.1 by Sec. 1, Ch. 286, L. 1975; R.C.M. 1947, 84-4175.1; amd. Sec. 49, Ch. 587, L. 1987.