# Mont. Code Ann. § 15-17-124: 15-17-124 Irregular assessment

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-124

## Section

- **Citation:** Mont. Code Ann. § 15-17-124
- **Heading:** 15-17-124 Irregular assessment
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 17 / Part 1 / Section 15-17-124

## Text

15-17-124 . Irregular assessment. If the county treasurer discovers, prior to attachment of the tax lien, that property on which the taxes are delinquent has been irregularly assessed, the county treasurer may not attach a tax lien. The taxes on the property must be listed on the property tax record as uncollected for the year in which they were due, and they must be assessed and collected during the succeeding year as taxes are regularly assessed and collected.

## Nearby sections

- [Mont. Code Ann. § 15-17-121 15-17-121 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-121.md)
- [Mont. Code Ann. § 15-17-122 15-17-122 Notice of pending attachment of tax lien](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-122.md)
- [Mont. Code Ann. § 15-17-123 15-17-123 Copy of notice to be filed with county clerk -- affidavit](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-123.md)
- [Mont. Code Ann. § 15-17-124 15-17-124 Irregular assessment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-124.md)
- [Mont. Code Ann. § 15-17-125 15-17-125 Attachment of tax lien and preparation of tax lien certificate](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-125.md)
- [Mont. Code Ann. § 15-17-131 15-17-131 Common undivided ownership interest -- separate assessment -- property tax payments](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-131.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-124. Check the current official text before relying on it. Not legal advice.