Montana § 85-7-1973 - Amount Owed State -- Lien And Special Tax
Full text of Montana Montana Code Annotated § 85-7-1973 — Amount Owed State -- Lien And Special Tax, with citation guidance and answers to common questions.
§ 85-7-1973. Amount Owed State -- Lien And Special Tax
Amount owed state -- lien and special tax. All amounts owed to the state under any contract made under 85-7-1971 through 85-7-1975 between the district and the state of Montana establish a general obligation of the district for payment, and any amounts to be paid to the state of Montana constitute a lien upon the irrigation system of the district. All lands now within the district or added to the district are subject to a special tax or assessment under 85-7-2104 for the payment of all amounts owed to the state under the contract between the district and the state of Montana. The special tax or assessment constitutes a first and prior lien on the land against which it is levied to the same extent and with the same force and effect as taxes levied for state and county purposes.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 85-7-1973
What does Montana Code Annotated § 85-7-1973 cover?
Section 85-7-1973 ("Amount Owed State -- Lien And Special Tax") 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 § 85-7-1973?
A common citation format is "Montana Code Annotated § 85-7-1973" (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 § 85-7-1973 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.