Montana Attorney General Opinion 17-102

Opinion No. 102. Taxation-Assessment-Property Es- caping Taxation-Duty of Assessor. HELD: Under Section 2033, 2034 and 2036, R. C. M. 1935, it is the duty of the assessor to assess property which OPINIONS OF THE ATTORNEY GENERAL 111 has escaped taxation at any time that he makes such discovery. Mr. John J. Traub County Assessor Broadus, Montana Dear Mr. Traub: May 14, 1937 .. You have requested my opinion as to your duty when real estate has escaped taxation. You 'state that a certain per- son "made final proof, and was granted a patent on a certain tract of land within Powder River County. This certain tract of land has never been placed on record in this county, and no notice of same has ever been received by the County Assessor, until, my office was notified this year by a near neigh- bor." I call your attention to Sections 2033, 2034 and 2036, R. C. M. 1935, which provide: "2033. Any property wilfully con- cealed, removed, transferred, or mis- represented by the owner or agent thereof to evade taxation, upon dis- covery, must be assessed at not ex- ceeding ten times its value, and the assessment so made must not be re- duced by the board of county com- missioners. "2034. Any property discovered by the assessor to have escaped assess- ment may be assessed at any time, if such property is in the ownership or under the control of the same person who owned or controlled it at the time it should have been assessed. "2036. No assessment or act relat- ing to assessment or collection of taxes is illegal on account of in- formality, nor because the same was not completed within the time re- quired by law." Under these sections, the county as- sessor has the power, when property has escaped taxation. to assess it at any time and for such period as it es- caped taxation. Although the statute does not require it, we suggest that you give the owner such notice as is pro- vided by Section 2122.11. which is the statute which governs the Board of Equalization when it acts in such cases, in order that you may know all the facts before you make your assessment.