{"data":{"id":"us-mt/15-23-216","jurisdiction":"us-mt","citation":"15-23-216","heading":"Lien -- collection actions.","body":"(1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.\n(2) The department may at any time after the taxes are delinquent use the following collection actions:\n(a) seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;\n(b) suit for collection in district court; or\n(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.\n(3) The use of one collection method does not prevent the department from using other collection methods.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 2. Railroads"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0020/section_0160/0150-0230-0020-0160.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:00Z","sha256":"fedb0745c735f08aa6aed95e8131faa18da6ca379b6b061b811023215bc241c3","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-215","next":"us-mt/15-23-301"},"notice":"GroundRules: Original legal text. Not legal advice."}