UNAPPROVED DRAFT BILL -- Subject to Change Without Notice!
BILL NO.
INTRODUCED BY
(Primary Sponsor)BY REQUEST OF THE JOINT SELECT COMMITTEE ON CI-75
A BILL FOR AN ACT ENTITLED: "AN ACT GENERALLY IMPLEMENTING ARTICLE VIII, SECTION 17, OF THE MONTANA CONSTITUTION; PROVIDING STATUTES OF LIMITATION FOR ACTIONS FOR TAX IMPOSITION OR PROPERTY TAX COLLECTION; PROVIDING THAT PROPERTY TAXES ARE CONSIDERED COLLECTED IN THE YEAR IN WHICH THEY ARE IMPOSED; PROVIDING A DEFINITION OF "COMPETITIVE MARKET"; PROVIDING AN INDEMNIFICATION FOR APPROPRIATE CIVIL LIABILITY; PROVIDING A CONTINGENT VOIDNESS PROVISION; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE."
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
NEW SECTION. Section 1. Actions for tax imposition or collection. (1) The period prescribed for commencement of an action upon a liability for imposition of a tax or fee in violation of Article VIII, section 17, of the Montana constitution is within 60 days of the date of the action taken to impose, increase, or extend the tax or fee.
(2) The period prescribed for commencement of the collection of property taxes in violation of Article VIII, section 17, of the Montana constitution is within 2 years of the date of collection of the property tax.
NEW SECTION. Section 2. Taxes collected. For purposes of Article VIII, section 17, of the Montana constitution, property taxes are considered collected for the year in which they are imposed even if the taxes are ultimately collected in a later year.
NEW SECTION. Section 3. Competitive market -- definitions. (1) For purposes of Article VIII, section 17, of the Montana constitution, a competitive market exists in a governmental unit if the product, service, or function for which a financial charge is imposed is not available from a nongovernmental source in the governmental unit imposing the charge.
(2) As used in this section, "governmental unit" means the state, a consolidated government, a county, a city, a town, a school district, or any other district created pursuant to law.
NEW SECTION. Section 4. Appropriate civil liability. (1) The legislature finds and determines that incidental and consequential damages are not appropriate civil liability that may be sought for an alleged violation of Article VIII, section 17, of the Montana constitution.
(2) A governmental unit as defined in [section 3] shall indemnify a public officer or employee against liability incurred in an action brought alleging a violation of Article VIII, section 17, of the Montana constitution.
(3) A public officer or employee is not liable and civil liability is not appropriate in an action alleging a violation of Article VIII, section 17, of the Montana constitution, if:
(a) the officer's or employee's alleged improper conduct was performed in good faith;
(b) the officer or employee reasonably believed:
(i) in the case of conduct in the officer's or employee's official capacity that the conduct was in the governmental unit's best interests; and
(ii) in all other cases, that the conduct was at least not opposed to the governmental unit's best interests.
(4) A governmental unit may provide the defense and indemnification provided for in this section pursuant to this chapter or pursuant to the terms of an insurance policy or bond.
NEW SECTION. Section 5. Codification instruction. (1) [Section 1] is intended to be codified as an integral part of Title 27, chapter 2, part 2, and the provisions of Title 27, chapter 2, part 2, apply to [section 1].
(2) [Section 2] is intended to be codified as an integral part of Title 15, chapter 1, part 5, and the provisions of Title 15, chapter 1, part 5, apply to [section 2].
(3) [Section 3] is intended to be codified as an integral part of Title 1, chapter 1, part 2, and the provisions of Title 1, chapter 1, part 2, apply to [section 3].
(4) [Section 4] is intended to be codified as an integral part of Title 2, chapter 9, and the provisions of Title 2, chapter 9, apply to [section 4].
NEW SECTION. Section 6. Contingent voidness. If Constitutional Initiative No. 75, enacting Article VIII, section 17, of the Montana constitution, is declared invalid, then [this act] is void.
NEW SECTION. Section 7. Effective date. [This act] is effective on passage and approval.
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Latest Version of LC 1325 (LC1325.01)
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New language in a bill appears underlined, deleted material appears stricken.
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Status of this Bill
| 1999 Session | Leg. Branch HomePrepared by Montana Legislative Services
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