15-8-308. Assessment not illegal for informality or delay. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law.
Montana Code Annotated
Mont. Code Ann. § 15-8-308 (2026)
Assessment Not Illegal For Informality Or Delay
✓ current as of May 2026
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TITLE 15. TAXATION
CHAPTER 8. ASSESSMENT PROCEDURE
Part 3. How Property Is Assessed
Assessment Not Illegal For Informality Or Delay
History: En. Sec. 4014, Pol. C. 1895; re-en. Sec. 2732, Rev. C. 1907; re-en. Sec. 2036, R.C.M. 1921; re-en. Sec. 2036, R.C.M. 1935; Cal. Pol. C. Sec. 3885; R.C.M. 1947, 84-442.
Notes of Decisions
Cited in 4
cases, 1980–2013 · leading case: Albright v. State, by & Through State, 933 P.2d 815 (Mont. 1997).
Albright v. State, by & Through State, 933 P.2d 815 (Mont. 1997). “This Court misapplied § 15-8-308, MCA(1993), in Butte Country Club .”
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). “Under its first specification of error, the DOR contends that the District Court ruled on technical grounds that the assessments were void because they were made after the second Monday in July 1978; and further contends that under section 15-8-308, MCA, assessments are not…”
CHS, Inc. v. Montana State Dep't of Revenue, 2013 MT 100 (Mont. 2013). “¶41 In addition, § 15-8-308, MCA, provides that “[n]o assessment.”
Chs v. Dor, 2013 MT 100 (Mont. 2013). “¶41 In addition, § 15-8-308, MCA, provides that “[n]o assessment .”
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