15-16-404. County lien on money of taxpayer.
82 words·~1 min read·
/mt/title-15/chapter-16/part-4/15-16-404·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-16-404 . County lien on money of taxpayer. The county has a general lien, dependent on possession, upon any moneys in its possession belonging to any taxpayer for any amounts due the county for any delinquent personal property taxes that are not a lien on real estate of the taxpayer and that are not delinquent personal property taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17. Due notice shall be given the lienholder, if known.