80-2-207. Delinquent taxes -- application by delinquent -- crop lien. (1) An owner of land who has more than 1 year's delinquent taxes on the land may not be allowed hail insurance under the provisions of this part, unless the owner's application is accompanied by a cash payment for the amount that would be due on the application in the event of a maximum levy for that year.
     (2) Any grain grower unable to secure state hail insurance under the provisions of this part because of delinquent taxes or for other reasons may make application to the department of revenue, and the department of revenue may receive and accept the applications when the applicant furnishes a sufficient crop lien that is subject only to a seed lien. The crop lien may be accepted only under rules and requirements that may be prescribed by the board of hail insurance and under the provision that the board may cancel any hail insurance accepted in violation of the rules and requirements. Upon receipt of the application, the department of revenue shall make a record of the application and shall file the original in the office of the clerk and recorder of the county. The department of revenue shall also cause an assessment for the proper amount to be made on the property tax record in the same manner provided for in the case of other special levies or assessments.
     (3) A tenant who has delinquent hail insurance that was secured by a crop lien only and not secured by real estate may not be allowed another policy in any succeeding year until the delinquent account or accounts are paid or until the tenant pays cash for the current hail insurance.
     (4) If a tenant becomes delinquent for hail insurance after having failed to apply for relief as provided by the board under 80-2-229, the tenant may apply to the board for a reduction. If the reasons for requesting a reduction are approved by the board, the board may reduce the charge to not less than one-half the original amount charged.

     History: (1) thru (3)En. Sec. 3, Ch. 40, L. 1923; amd. Sec. 3, Ch. 54, L. 1931; re-en. Sec. 350.2, R.C.M. 1935; amd. Sec. 1, Ch. 37, L. 1943; Sec. 82-1503, R.C.M. 1947; (4)En. Sec. 3, Ch. 169, L. 1917; amd. Sec. 4, Ch. 34, L. 1919; re-en. Sec. 354, R.C.M. 1921; amd. Sec. 6, Ch. 40, L. 1923; re-en. Sec. 354, R.C.M. 1935; amd. Sec. 2, Ch. 37, L. 1943; Sec. 82-1509, R.C.M. 1947; R.C.M. 1947, 82-1503(1), (3), 82-1509(part); amd. Sec. 147, Ch. 27, Sp. L. November 1993.