Montana Statutes

CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION

Part 1. In-Lieu Payments for Taxes
- 7-6-101. Definitions.
- 7-6-102. Authorization to request in-lieu payments for taxes from United States.
- 7-6-103. Computation of payment in lieu of taxes.
- 7-6-104. Procedure to file agreement and collect in-lieu payments.
- 7-6-105. Establishment and use of government project fund.
- 7-6-106. Political subdivisions to receive county warrants for share of in-lieu payments.
- 7-6-107. Procedure for subdivisions other than county to deal directly with United States.
- 7-6-108. Disposition of in-lieu payments by subdivisions.
- 7-6-109. Requirement to provide services in absence of agreement.
Part 16. Impact Fees to Fund Capital Improvements
- 7-6-1601. Definitions.
- 7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees.
- 7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required.
- 7-6-1604. Impact fee advisory committee.
Part 2. Deposit and Investment of Public Money
- 7-6-201. Deposit of public funds in financial institutions.
- 7-6-202. Investment of public money in direct obligations of United States.
- 7-6-203. Interest rates on deposits of public money.
- 7-6-204. Crediting of interest -- exceptions.
- 7-6-205. Demand deposits.
- 7-6-206. Time deposits -- repurchase agreement.
- 7-6-207. Deposit security.
- 7-6-208. Substitution of deposit security.
- 7-6-209. Repealed.
- 7-6-210. Repealed.
- 7-6-211. Report by financial institution.
- 7-6-212. Limitation on liability of treasurer or town clerk.
- 7-6-213. Repurchase agreements -- bidding.
Part 22. General Provisions Related to Counties
- 7-6-2201. Repealed.
- 7-6-2202. Duties of county clerk related to finance.
- 7-6-2203. Repealed.
- 7-6-2204. Cash verification by county clerk.
- 7-6-2205. and reserved.
- 7-6-2207. Deposit of nontax revenue.
- 7-6-2208. through reserved.
- 7-6-2211. Repealed.
- 7-6-2212. Repealed.
- 7-6-2213. Repealed.
- 7-6-2214. Repealed.
- 7-6-2215. Repealed.
- 7-6-2216. Repealed.
- 7-6-2217. Administration of relief received from federal agencies.
- 7-6-2218. Repealed.
- 7-6-2219. Repealed.
- 7-6-2220. Repealed.
- 7-6-2221. Repealed.
- 7-6-2222. and reserved.
- 7-6-2224. Long-short cash account.
- 7-6-2225. County hard-rock mine trust account -- expenditure restrictions.
- 7-6-2226. Metal mines license tax account.
- 7-6-2227. through reserved.
- 7-6-2230. County land information account -- creation -- purposes -- uses.
Part 23. County Budget Law (Repealed)
- 7-6-2301. Repealed.
- 7-6-2302. Repealed.
- 7-6-2303. Repealed.
- 7-6-2304. through reserved.
- 7-6-2311. Repealed.
- 7-6-2312. Repealed.
- 7-6-2313. Repealed.
- 7-6-2314. Repealed.
- 7-6-2315. Repealed.
- 7-6-2316. Repealed.
- 7-6-2317. Repealed.
- 7-6-2318. Repealed.
- 7-6-2319. Repealed.
- 7-6-2320. Repealed.
- 7-6-2321. Repealed.
- 7-6-2322. Repealed.
- 7-6-2323. Repealed.
- 7-6-2324. Repealed.
- 7-6-2325. Repealed.
- 7-6-2326. Repealed.
- 7-6-2327. Repealed.
- 7-6-2328. Repealed.
- 7-6-2329. Repealed.
- 7-6-2330. Repealed.
- 7-6-2331. Repealed.
- 7-6-2332. through reserved.
- 7-6-2335. Repealed.
- 7-6-2336. through reserved.
- 7-6-2341. Repealed.
- 7-6-2342. Repealed.
- 7-6-2343. Repealed.
- 7-6-2344. Repealed.
- 7-6-2345. Repealed.
- 7-6-2346. and reserved.
- 7-6-2348. Repealed.
- 7-6-2349. and reserved.
- 7-6-2351. Repealed.
- 7-6-2352. Repealed.
Part 24. County Auditor and Claims Against County
- 7-6-2401. Creation of office of county auditor.
- 7-6-2402. Repealed.
- 7-6-2403. Qualifications of county auditor.
- 7-6-2404. Oath of office.
- 7-6-2405. Location of office.
- 7-6-2406. Compensation of auditor.
- 7-6-2407. Examination and investigation of claims.
- 7-6-2408. Auditor's powers related to investigations.
- 7-6-2409. Examination of county books and accounts.
- 7-6-2410. Maintenance of records.
- 7-6-2411. List of claims allowed or rejected.
- 7-6-2412. Other duties of auditor.
- 7-6-2413. Limitation on number of deputy county auditors.
- 7-6-2414. through reserved.
- 7-6-2421. Presentation of claims against county.
- 7-6-2422. Opposition to claims.
- 7-6-2423. Procedure for claims by county commissioners.
- 7-6-2424. Appeal of decision concerning claim.
- 7-6-2425. Auditing of county charges.
- 7-6-2426. Enumeration of county charges.
- 7-6-2427. Repealed.
- 7-6-2428. Repealed.
- 7-6-2429. Examination and allowance of officers' accounts.
- 7-6-2430. Accounts to be examined, settled, and allowed.
Part 25. County Taxation
- 7-6-2501. Authorization for county mill levy.
- 7-6-2502. Repealed.
- 7-6-2503. Duties of county treasurer related to taxation.
- 7-6-2504. Duties of county clerk related to taxation.
- 7-6-2505. through reserved.
- 7-6-2511. County levy for certain court expenses.
- 7-6-2512. County tax levy for health care facilities.
- 7-6-2513. County public safety levy -- purpose.
- 7-6-2514. Repealed.
- 7-6-2515. through reserved.
- 7-6-2521. All-purpose levy authorized for counties.
- 7-6-2522. All-purpose levy.
- 7-6-2523. Repealed.
- 7-6-2524. Changes from all-purpose levy.
- 7-6-2525. Repealed.
- 7-6-2526. Repealed.
- 7-6-2527. Taxation -- public and governmental purposes.
- 7-6-2528. through reserved.
- 7-6-2531. Repealed.
- 7-6-2532. Repealed.
- 7-6-2533. Repealed.
- 7-6-2534. Repealed.
- 7-6-2535. Repealed.
- 7-6-2536. Repealed.
- 7-6-2537. Repealed.
- 7-6-2538. and reserved.
- 7-6-2540. Repealed.
- 7-6-2541. County detention center inmate medical costs.
Part 26. County Warrants
- 7-6-2601. Details related to county warrants -- payments to state -- definition.
- 7-6-2602. Payment of warrants.
- 7-6-2603. Registration of warrants.
- 7-6-2604. Interest on unpaid warrants.
- 7-6-2605. Call for payment of warrants drawing interest.
- 7-6-2606. Order of redemption of warrants.
- 7-6-2607. Processing of warrants.
Part 27. Investment of County Money
- 7-6-2701. Investment of certain money in county, municipal, hospital, and school warrants.
- 7-6-2702. Repealed.
Part 28. Management of School Money
- 7-6-2801. Management of school funds.
- 7-6-2802. Repealed.
Part 3. Local Government Block Grant Program (Repealed)
- 7-6-301. Repealed.
- 7-6-302. Repealed.
- 7-6-303. Repealed.
- 7-6-304. Repealed.
- 7-6-305. Repealed.
- 7-6-306. Repealed.
- 7-6-307. Repealed.
- 7-6-308. Repealed.
- 7-6-309. Repealed.
Part 4. Counties and Municipalities Interest on Overdue Accounts
- 7-6-401. Definitions relating to interest assessment.
- 7-6-402. Interest assessed on amounts due.
- 7-6-403. Exemptions.
Part 41. General Provisions Related to Municipalities (Repealed)
- 7-6-4101. Repealed.
- 7-6-4102. Repealed.
- 7-6-4103. Repealed.
- 7-6-4104. Repealed.
- 7-6-4105. Repealed.
- 7-6-4106. Repealed.
- 7-6-4107. Repealed.
- 7-6-4108. Repealed.
- 7-6-4109. Repealed.
- 7-6-4110. Repealed.
- 7-6-4111. Repealed.
- 7-6-4112. Repealed.
- 7-6-4113. Repealed.
- 7-6-4114. through reserved.
- 7-6-4119. Repealed.
- 7-6-4120. Repealed.
- 7-6-4121. Repealed.
- 7-6-4122. Repealed.
- 7-6-4123. Repealed.
- 7-6-4124. Repealed.
- 7-6-4125. through reserved.
- 7-6-4131. Repealed.
- 7-6-4132. Repealed.
- 7-6-4133. Repealed.
- 7-6-4134. Repealed.
- 7-6-4135. Repealed.
- 7-6-4136. through reserved.
- 7-6-4140. Repealed.
- 7-6-4141. Repealed.
Part 42. Municipal Budget Law (Repealed)
- 7-6-4201. Repealed.
- 7-6-4202. Repealed.
- 7-6-4203. Repealed.
- 7-6-4204. Repealed.
- 7-6-4205. Repealed.
- 7-6-4206. Repealed.
- 7-6-4207. Repealed.
- 7-6-4208. Repealed.
- 7-6-4209. Repealed.
- 7-6-4210. through reserved.
- 7-6-4221. Repealed.
- 7-6-4222. Repealed.
- 7-6-4223. Repealed.
- 7-6-4224. Repealed.
- 7-6-4225. Repealed.
- 7-6-4226. Repealed.
- 7-6-4227. Repealed.
- 7-6-4228. Repealed.
- 7-6-4229. Repealed.
- 7-6-4230. Repealed.
- 7-6-4231. Repealed.
- 7-6-4232. Repealed.
- 7-6-4233. Repealed.
- 7-6-4234. Repealed.
- 7-6-4235. Repealed.
- 7-6-4236. Repealed.
- 7-6-4237. Repealed.
- 7-6-4238. Repealed.
- 7-6-4239. Repealed.
- 7-6-4240. Repealed.
- 7-6-4241. Repealed.
- 7-6-4242. through reserved.
- 7-6-4251. Repealed.
- 7-6-4252. Repealed.
- 7-6-4253. Repealed.
- 7-6-4254. Repealed.
- 7-6-4255. Repealed.
- 7-6-4256. through reserved.
- 7-6-4259. Repealed.
- 7-6-4260. Repealed.
- 7-6-4261. Repealed.
- 7-6-4262. Repealed.
- 7-6-4263. Repealed.
- 7-6-4264. Repealed.
- 7-6-4265. Repealed.
- 7-6-4266. Repealed.
- 7-6-4267. Repealed.
- 7-6-4268. and reserved.
- 7-6-4270. Repealed.
- 7-6-4271. Repealed.
- 7-6-4272. Repealed.
Part 43. Claims Against Municipalities
- 7-6-4301. Presentation of claims against municipality.
- 7-6-4302. Payment of claims by warrant or check.
- 7-6-4303. Cancellation of municipal warrants and checks.
- 7-6-4304. Issuance of duplicate warrants and checks.
- 7-6-4305. through reserved.
- 7-6-4311. Liability for false claims.
Part 44. Municipal Taxation
- 7-6-4401. General taxing power of municipalities.
- 7-6-4402. Tax-related duties of city treasurer.
- 7-6-4403. Tax-related duties of city clerk.
- 7-6-4404. Tax-related duties of town clerk.
- 7-6-4405. Repealed.
- 7-6-4406. Authority to levy special taxes and assessments.
- 7-6-4407. Repealed.
- 7-6-4408. Repealed.
- 7-6-4409. Determination of assessments.
- 7-6-4410. Property tax record to be furnished to certain municipalities.
- 7-6-4411. Equalization of assessments.
- 7-6-4412. Preparation of municipal property tax record.
- 7-6-4413. Collection of taxes.
- 7-6-4414. Sales for delinquent taxes when county collects municipal tax.
- 7-6-4415. through reserved.
- 7-6-4421. Authorization for tax levy and collection by municipality.
- 7-6-4422. Authorization for collection of delinquent taxes by municipalities.
- 7-6-4423. Sales for delinquent taxes when municipality collects municipal tax.
- 7-6-4424. through reserved.
- 7-6-4431. Authorization to exceed or impose less than maximum mill levy -- election required to exceed.
- 7-6-4432. Repealed.
- 7-6-4433. Repealed.
- 7-6-4434. Repealed.
- 7-6-4435. Repealed.
- 7-6-4436. Repealed.
- 7-6-4437. Repealed.
- 7-6-4438. Tax levy and expenditures for municipal and administrative purposes when limits on municipal indebtedness exceeded.
- 7-6-4439. Repealed.
- 7-6-4440. through reserved.
- 7-6-4451. All-purpose mill levy authorized.
- 7-6-4452. Repealed.
- 7-6-4453. Certain special mill levies also available.
- 7-6-4454. Certification of all-purpose levy to county officers.
- 7-6-4455. Changes from all-purpose mill levy method.
- 7-6-4456. through reserved.
- 7-6-4461. Renumbered .
- 7-6-4462. Renumbered .
- 7-6-4463. Renumbered .
- 7-6-4464. Renumbered .
- 7-6-4465. Renumbered .
- 7-6-4466. Renumbered .
- 7-6-4467. Renumbered .
- 7-6-4468. Renumbered .
- 7-6-4469. Renumbered .
Part 45. Municipal Warrants
- 7-6-4501. Interest on unpaid warrants -- payments to state -- definition.
- 7-6-4502. Call for payment of warrants drawing interest.
- 7-6-4503. Registration of warrants.
- 7-6-4504. Order of redemption of warrants.
Part 46. Deposit and Investment of Municipal Money
- 7-6-4601. Deposit of public money.
- 7-6-4602. Interest rate on deposited public money.
- 7-6-4603. Investment of municipal money in city or town warrants.
Part 5. Local Government Levy for Juvenile Detention Programs
- 7-6-501. Definitions.
- 7-6-502. Levy for juvenile detention programs.
Part 6. Local Government Accounting
- 7-6-601. Repealed.
- 7-6-602. Definition.
- 7-6-603. Repealed.
- 7-6-604. Repealed.
- 7-6-605. through reserved.
- 7-6-609. Declaration of policy.
- 7-6-610. Fiscal year for local governments.
- 7-6-611. Role of department of administration.
- 7-6-612. Additional records and reports.
- 7-6-613. Procedure to transfer funds.
- 7-6-614. Procedure to close inactive funds.
- 7-6-615. Authorization to maintain petty cash fund.
- 7-6-616. Capital improvement funds.
- 7-6-617. Payment of fees and taxes by credit card and other commercially acceptable means.
- 7-6-618. through reserved.
- 7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund.