§ 52-8. Certification of payment of taxes; fees; liability for errors, etc.

For certifying the payment or nonpayment of ordinary taxes, to persons other than the council or the head of any department of the county government, the director of finance shall charge and collect a fee for each such certification as shall be established by the county executive by written regulations adopted under method (3) of section 2A-15 of this Code and in an amount not to exceed the cost of administering and providing for liability under this section.

In addition, the director of finance shall charge and collect a fee which shall be established by the county executive by written regulation adopted under method (3) of section 2A-15 of this Code for each certification of payment or nonpayment of any farmland transfer tax due under Section 52-31.

All such certifications shall certify the taxes that are paid or unpaid according to the records of the county but neither the director of finance nor any official authorized by him to make such certificate shall be personally liable for any error in such certificate unless the error be caused by his willful, capricious or fraudulent act. In the event of the failure to list on such certificate unpaid taxes for the period covered by such certificate, or the failure to list properly payment or nonpayment of the farmland transfer tax due under Section 52-31, the liability of the county on such certificate shall be limited to the amount of such unpaid taxes, interest and penalties. (Mont. Co. Code 1965, § 2-125; 1969 L.M.C., ch. 27, § 1; 1981 L.M.C., ch. 51, § 1; 1984 L.M.C., ch. 24, § 50; 1984 L.M.C., ch. 27, § 33; , § 2.)