Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 16. COLLECTION OF PROPERTY TAXES · Part 6. Refunds
Montana Code Annotated

Mont. Code Ann. § 15-16-601 (2026)

Repealed

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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 16
  4. Part 6
  5. 15-16-601 Repealed

TITLE 15. TAXATION

CHAPTER 16. COLLECTION OF PROPERTY TAXES

Part 6. Refunds

Repealed

15-16-601. Repealed. Sec. 9, Ch. 539, L. 1993.

History: En. Sec. 145, p. 117, L. 1891; re-en. Sec. 3913, Pol. C. 1895; re-en. Sec. 2669, Rev. C. 1907; re-en. Sec. 2222, R.C.M. 1921; Cal. Pol. C. Sec. 3804; re-en. Sec. 2222, R.C.M. 1935; amd. Sec. 1, Ch. 201, L. 1939; amd. Sec. 1, Ch. 71, L. 1951; R.C.M. 1947, 84-4176; amd. Sec. 3, Ch. 541, L. 1979; amd. Sec. 3, Ch. 501, L. 1981; amd. Sec. 45, Ch. 587, L. 1987; amd. Sec. 2, Ch. 601, L. 1987; amd. Sec. 1, Ch. 560, L. 1991; amd. Sec. 35, Ch. 451, L. 1993.

Notes of Decisions
Cited in 5 cases, 1985–1991 · leading case: Montana Bank v. Musselshell Cnty. Bd. of Commissioners, 810 P.2d 1192 (Mont. 1991).
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Montana Bank v. Musselshell Cnty. Bd. of Commissioners, 810 P.2d 1192 (Mont. 1991). · cites it 36× “Whether the Bank should have been permitted to proceed on a claim for a tax refund pursuant to § 15-16-601, MCA, after having been denied its claim for a refund under § 15-1-402, MCA.”
Dep't of Revenue v. Jarrett, 700 P.2d 985 (Mont. 1985). · cites it 17× “Section 15-16-601, MCA, provides the necessary relief for respondent.”
Lingscheit v. Cascade Cnty., 817 P.2d 682 (Mont. 1991). · cites it 75× “The statute at the center of the issue here is fj 15-16-601, MCA, which provides in pertinent part: Any taxes, interest, penalties, or costs paid more than once or erroneously or illegally collected .”
Hedden-Empire Ltd. P'ship v. Dep't of Revenue, 793 P.2d 828 (Mont. 1990). · cites it 2× “Although plaintiff urges application of § 15-16-601, MCA, which provides that the Board of County Commissioners may refund taxes paid more than once or erroneously or illegally collected, neither the allegations nor the facts presented to District Court provide any basis for…”
Montana Bank of Roundup v. Musselsh, No. 90-097 (Mont. Oct. 29, 1990). · cites it 2× “The Bank appeals from this determination based on the language of S 15-16-602, MCA, that provides: Section 15-16-601 shall not be deemed or construed to be in conflict with the provisions of part 4 of chapter 1, but 15-16-601 and the provisions of such part 4 shall provide and…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.