§ 52-32. When payable; evidence of payment on conveyance; receipt for payment.

The tax levied by this article shall be paid at the time of or prior to presentation of the instrument of transfer to the supervisor of assessments for the county for transfer of such property on the assessment books of the county or certification by the director of finance of the payment of ad valorem property taxes. In the case of any transfer of an interest in real property not required by public general law of this state or other local law or ordinance to be transferred on the assessment records of the county or to be certified as to property tax payments, the tax herein levied shall be paid before any instrument conveying such an interest shall be presented to the clerk of the circuit court for recordation. The tax shall be paid to the county at the office of the director of finance and shall be evidenced by the fixing of an official stamp upon the deed or instrument of conveyance by the director of finance or his authorized representative, showing the amount of the tax paid. At the time of payment, the person paying such tax shall present to the director of finance, in a form prescribed by the director, a signed statement setting forth the actual and true value of the consideration for the transfer. The person paying the tax shall be given a receipt for such payment. (Mont. Co. Code 1965, § 84-26; , § 2.)