Mont. Code Ann. § 7-34-102

Subject to 15-10-420 and in addition to all other levies authorized by law, each county, city, or town may levy an annual tax on the taxable value of all taxable property within the county, city, or town to defray the costs incurred in providing ambulance service. These costs may include workers' compensation coverage for emergency care providers on volunteer duty with the ambulance service or members of a paid or volunteer nontransporting medical unit defined in 50-6-302.