HomeMy WebLinkAbout08-08-18 Correspondence - Department of Natural Resources and Conservation (DNRC) - Resolution 4922 Assessment DEPARTMENT OF NATURAL RESOURCES
AND CONSERVATION
o� THE Trust Land Management Division
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STEVE BULLOCK,GOVERNOR 1539 ELEVENTH AVENUE f
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$ DIRECTOR'S OFFICE(406)444-2074 PO BOX 201601 p
eao _o_ncrA d TELEFAX NUMBER(406)444-2684 HELENA,MONTANA 59620-1601
Attn: City Commission 0
PO Box 1230
Bozeman,MT 59771
August 8, 2018
Dear City Commission,
The State is in receipt of a notice of Resolution No. 4922 levying a special assessment to defray
the cost of maintaining trees in all public places,rights-of-way and parks located within the City
limits of Bozeman. The proposed assessment area includes multiple parcels of State trust land. 'I
The State is not obligated to pay assessments levied by a City, County, or state entity on state trust
lands,which are tax exempt. Furthermore, property liens cannot be attached to lands owned by the
United States, this state, or a subdivision of this state."Mont. Code Ann. § 15-18-214(c).
A county cannot issue a tax deed on state school trust land due to nonpayment of taxes and
assessments as the State Board of Land Commissioners has the sole authority to "direct, control,
lease, exchange, and sell school lands and lands which have been or may be granted for the support
and benefit of the various state educational institutions..." Mont. Const. Art. X, § 4; M.C.A. § 77-
1-101, etseq.
If assessments have been paid in the past, it is likely it was paid through a lessee of the state trust
land section. Where lands are leased to a private third party,the state can require the lessee pay
the special assessments for commercial development as part of the ground lease.
Sincerely,
2
Mike Atwood, Chief
Real Estate Management Bureau
Montana DNRC
CC. Gallatin County Treasurer