# Mont. Code Ann. § 15-17-320: 15-17-320 Taxes and subsequent installments of special assessments on land acquired by a municipality

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-320

## Section

- **Citation:** Mont. Code Ann. § 15-17-320
- **Heading:** 15-17-320 Taxes and subsequent installments of special assessments on land acquired by a municipality
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 17 / Part 3 / Section 15-17-320

## Text

15-17-320 . Taxes and subsequent installments of special assessments on land acquired by a municipality. For property that is acquired by a municipality as provided in 15-17-317 , subsequent installments of the special assessment or assessments, if any, and other special assessments not then delinquent must be levied, and taxes for the following years must be assessed in the same manner as if the property had not been so acquired. If the special assessments or installments thereof or taxes are not paid when due, the property is again subject to the attachment of a tax lien in the manner provided by law and the levies of special assessments, assessments of taxes, and the attachment of a tax lien for delinquent special assessments and taxes must continue until the time when the property has been redeemed.

## Nearby sections

- [Mont. Code Ann. § 15-17-316 15-17-316 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-316.md)
- [Mont. Code Ann. § 15-17-317 15-17-317 Municipality as assignee](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-317.md)
- [Mont. Code Ann. § 15-17-318 15-17-318 Assignment of municipality's interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-318.md)
- [Mont. Code Ann. § 15-17-319 15-17-319 Sale or lease and disposition of proceeds from lands acquired by municipality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-319.md)
- [Mont. Code Ann. § 15-17-320 15-17-320 Taxes and subsequent installments of special assessments on land acquired by a municipality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-320.md)
- [Mont. Code Ann. § 15-17-322 15-17-322 Disposition of money from tax lien sale](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-322.md)
- [Mont. Code Ann. § 15-17-323 15-17-323 Assignment of rights -- form](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-323.md)
- [Mont. Code Ann. § 15-17-324 15-17-324 Assessment of property with tax lien attached](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-324.md)
- [Mont. Code Ann. § 15-17-325 15-17-325 Sale not voided by misnomer of ownership](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-325.md)
- [Mont. Code Ann. § 15-17-326 15-17-326 Voided tax lien -- refund -- limitation on action for royalty interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-326.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C17_P3_S15-17-320. Check the current official text before relying on it. Not legal advice.