The bill proposes revisions to the collection of irrigation district levies and taxes, specifically mandating that county treasuries will cover uncollected and unrecovered irrigation district levies and taxes. It amends existing sections of the Montana Code Annotated (MCA) to clarify the responsibilities of county commissioners in levying taxes and assessments for irrigation districts. Notably, the bill removes the stipulation that the levy applies only to irrigation districts with bonded indebtedness and a dependable water supply system. It also updates the language regarding the determination of tax amounts and the collection process, allowing for greater involvement of irrigation district operators in the tax collection process.

Additionally, the bill introduces provisions for the county treasurer to assist irrigation district boards in collecting assessments and managing district funds. It specifies that if a county treasurer fails to levy or collect a special tax or assessment, the county treasury will be responsible for paying the amount due to the district. The bill also includes a requirement for the secretary of state to notify tribal governments about the new legislation and establishes that the act will apply to property tax years starting after December 31, 2023.

Statutes affected:
Introduced: 85-7-2134, 85-7-2136, 85-7-2137