# Mont. Code Ann. § 15-17-131: 15-17-131 Common undivided ownership interest -- separate assessment -- property tax payments

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P1_S15-17-131

## Section

- **Citation:** Mont. Code Ann. § 15-17-131
- **Heading:** 15-17-131 Common undivided ownership interest -- separate assessment -- property tax payments
- **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 15-17-131

## Text

15-17-131 . Common undivided ownership interest -- separate assessment -- property tax payments. (1) Except as provided in subsection (2), payment of all property taxes on a parcel by any co-owner is considered payment by all owners, whether or not the property is assessed and taxed separately to co-owners or to a single owner. Any payment by a co-owner in excess of the amount assessed to the co-owner must be the total amount due on the parcel or a partial payment amounting to a year of deficiency, as provided in 15-16-102 (5)(a). The nonpayment of taxes by a co-owner who is separately assessed and taxed subjects only the interest of the nonpaying co-owner to attachment of a tax lien.

(2) (a) A co-owner may receive a tax lien on property in which the co-owner has an undivided interest if:

(i) the co-owner pays the proportional amount of taxes on that co-owner's interest and on another co-owner's interest;

(ii) the paying co-owner has notified the nonpaying co-owner of the property tax payments and annually demands reimbursement in writing by certified mail, return receipt requested, addressed to the nonpaying co-owner's last-known mailing address; and

(iii) the paying co-owner has paid the property taxes for 3 consecutive years without reimbursement.

(b) Upon proof that a co-owner has complied with the provisions of this subsection (2), the paying co-owner is considered the assignee of a tax lien on the ownership interest of the nonpaying co-owner and the county treasurer shall prepare a tax lien certificate with the paying co-owner as the assignee. The tax lien certificate must conform to the provisions of 15-17-125 , except the certificate need not contain the information required in 15-17-125 (2)(a) and (2)(b). The treasurer shall comply with the provisions of 15-17-125 (3) regarding the tax lien certificate.

(c) For the purposes of this subsection (2), if there are more than two co-owners, single and multiple paying co-owners can receive a tax lien on the undivided interests of single and multiple nonpaying co-owners.

## 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_S15-17-131. Check the current official text before relying on it. Not legal advice.