85-7-2050. Collection of special taxes or assessments by county treasurer -- delinquencies.
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/mt/title-85/chapter-7/part-20/85-7-2050·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
85-7-2050 . Collection of special taxes or assessments by county treasurer -- delinquencies.
(1)When a resolution approving special taxes or assessments for the repayment of bonds has been certified by the board secretary and delivered to the county clerk and recorder and the irrigation district has issued or will issue the bonds pursuant to 85-7-2014 and 85-7-2015 , the county treasurer in the county in which the lot, tract, or parcel is located shall collect the special taxes or assessments in the same manner and at the same time as taxes for general state, county, and municipal purposes are collected.
(2)A board may declare an unpaid installment of special taxes or assessments as delinquent on the adoption of an appropriate resolution. The special taxes or assessments constitute a first and prior lien on the land against which it is levied as taxes levied for state, county, and municipal purposes. The lien may be extinguished only by the payment of the special taxes or assessments, with all penalties, costs, and interest, as provided in 85-7-2021 and Title 85, chapter 7, part 20.
(3)The lien of special taxes or assessments to repay the bonds must remain on the land for a period of 8 years after the date of the final maturity of the bonds. On the delinquency of one or all installments, the whole property must be sold as other property is sold for taxes. The enforcement of the lien does not prevent the enforcement of the lien of any subsequent installment when it becomes delinquent.