70-23-304. Declaration to be approved by department of revenue before recording. Before a declaration may be recorded in the county in which the property is located, it must be approved by the department of revenue. A declaration must be approved unless:
     (1) the name does not comply with 70-23-303; and
     (2) all taxes and assessments due and payable have not been paid.

     History: En. Sec. 17, Ch. 120, L. 1965; amd. Sec. 40, Ch. 391, L. 1973; R.C.M. 1947, 67-2317; amd. Sec. 135, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 279, L. 1997.