{"data":{"id":"us-mt/15-16-403","jurisdiction":"us-mt","citation":"15-16-403","heading":"Lien on real property and improvements.","body":"Every tax due upon real property is a lien against the property assessed, and every tax due upon improvements upon real estate assessed to other than the owner of the real estate is a lien upon the land and improvements, which several liens attach as of January 1 in each year. A person who issues a check, draft, converted check, electronic funds transfer, or order for the payment of real property taxes is subject to the liability provided in 27-1-717 if the instrument is dishonored or if the issuer stops payment with the intent to fraudulently defeat a possessory lien or defraud the payee.","path":["TITLE 15. TAXATION","CHAPTER 16. COLLECTION OF PROPERTY TAXES","Part 4. Liens and Limitations"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0160/part_0040/section_0030/0150-0160-0040-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:53Z","sha256":"308c9522e0b66b90dcc80e4f0d075a3ff0ce23d6b0d40c8399f08286292535eb","source_id":"us-mt","stale":false,"prev":"us-mt/15-16-402","next":"us-mt/15-16-404"},"notice":"GroundRules: Original legal text. Not legal advice."}