Montana § 10-3-405 - Levying Emergency Tax -- Disposition Of Surplus
Full text of Montana Montana Code Annotated § 10-3-405 — Levying Emergency Tax -- Disposition Of Surplus, with citation guidance and answers to common questions.
§ 10-3-405. Levying Emergency Tax -- Disposition Of Surplus
Levying emergency tax -- disposition of surplus. (1) The governing body of the city or town or the governing body of the county, or both, shall estimate expenditures and levy an emergency millage to cover the expenditures. The millage levied by the governing body of the city or town shall not exceed 2 mills on the municipality's taxable valuation. The millage levied by the governing body of the county shall not exceed 2 mills on the taxable valuation of the county outside the municipalities. (2) No expenditure of revenue received from the millage shall be made without approval of the appropriate levying body. (3) An additional levy or levies may be made by the appropriate levying body, providing that the sum of the levies for emergencies as set forth in this section shall not exceed 2 mills in any one year. (4) All levies under this section may be passed only by a unanimous vote of the appropriate body. (5) Funds levied for an emergency and remaining when no further expenditures are necessary shall remain in a separate emergency fund and shall be used only for expenditures arising from future emergencies.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 10-3-405
What does Montana Code Annotated § 10-3-405 cover?
Section 10-3-405 ("Levying Emergency Tax -- Disposition Of Surplus") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 10-3-405?
A common citation format is "Montana Code Annotated § 10-3-405" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 10-3-405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.