Source: https://leg.mt.gov/bills/1997/Bills/Senate/SB0057_03.htm
Timestamp: 2018-06-22 13:30:13
Document Index: 199906123

Matched Legal Cases: ['art 1', 'art 1', 'art 5', 'art 5', 'art 7', 'art 7']

A Bill for an Act entitled: "An Act generally revising the classification, valuation, and taxation of CERTAIN motor vehicles; taxing automobiles, trucks having a manufacturer's rated capacity of 1 ton or less, vans, and sport utility vehicles at 2 percent of the depreciated value of the manufacturer's suggested retail price; exempting from property taxation buses, trucks having a manufacturer's rated capacity of more than 1 ton, truck tractors, and personal property attached to these exempt vehicles; imposing a fee in lieu of property taxes on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors; providing for the proration of the fee in lieu of tax; clarifying that special mobile equipment is subject to property tax; replacing the tax on quadricycles with a fee in lieu of tax; PROVIDING THAT A COUNTY TREASURER IS AN AGENT OF THE DEPARTMENT OF REVENUE FOR THE PURPOSES OF ASSESSING CERTAIN MOTOR VEHICLES UPON APPLICATION FOR REGISTRATION OR REREGISTRATION OF THE VEHICLE; PROVIDING FOR AN ANALYSIS OF ALTERNATIVE METHODS OF CLASSIFICATION, VALUATION, AND TAXATION OF AUTOMOBILES AND TRUCKS HAVING A MANUFACTURER'S RATED CAPACITY OF 1 TON OR LESS; amending sections 7-1-2111, 15-6-138, 15-6-201, 15-8-111, 15-8-201, 15-8-202, 15-16-202, 15-50-207; 20-9-141, 20-9-331, 20-9-333, 20-9-360, 20-9-501, 20-10-144, 20-10-146, 61-3-101, 61-3-208, 61-3-303, 61-3-456, 61-3-501, 61-3-503, 61-3-504, 61-3-506, 61-3-507, 61-3-509, 61-3-520, 61-3-527, 61-3-535, 61-3-537, AND 61-3-701, and 61-12-402, MCA; repealing sections 15-24-101, 15-24-102, 15-24-103, 15-24-104, 15-24-105, and 15-24-2501, MCA; and providing effective dates and an applicability date."
(2)(1) the assessment and collection of taxes and fees on motor vehicles and buses and trucks; AND
(5)(2) the procedures for determining the age and manufacturer's rated capacity for buses and trucks.
Section 5. Section 15-8-202, MCA, is amended to read:
"15-8-202. Motor vehicle assessment by department of justice. (1) (a) The department shall, in each year, ascertain and assess all motor vehicles, other than motor homes, travel trailers, and campers or mobile homes, in each county subject to taxation as of January 1 or as of the anniversary registration date of those vehicles as provided by law, subject to 61-3-313 through 61-3-316 and 61-3-501. The DEPARTMENT SHALL, IN EACH YEAR, ASCERTAIN AND ASSESS ALL MOTOR VEHICLES, OTHER THAN MOTOR HOMES, TRAVEL TRAILERS, CAMPERS, OR MOBILE HOMES, AND BUSES AND TRUCKS HAVING A RATED CAPACITY OF MORE THAN 1 TON IN EACH COUNTY SUBJECT TO TAXATION AS OF THE ANNIVERSARY REGISTRATION DATE OF THOSE VEHICLES AS PROVIDED BY LAW, SUBJECT TO 61-3-313 THROUGH 61-3-316 AND 61-3-501. THE ASSESSMENT FOR assessment for department of justice shall assess all motor light MOTOR vehicles, must be made subject to 61-3-313 through 61-3-316 and 61-3-501, for taxation MUST BE MADE in accordance with 61-3-503.
(c) The motor vehicles Taxes or fees in lieu of tax on motor vehicles under this subsection (1) THE MOTOR VEHICLES must be assessed or imposed in each year to on TO the persons by whom who owned or claimed the motor vehicles or in whose possession or control they were at midnight of January 1 or the motor vehicle was VEHICLES WERE on the anniversary registration date, whichever is applicable.
Section 6. Section 15-16-202, MCA, is amended to read:
Section 7. Section 15-50-207, MCA, is amended to read:
(2) Personal property taxes and the fee in lieu of tax on buses, trucks having a manufacturer's rated capacity of more than 1 ton, or truck tractors as provided in [section 32 33 29] paid in Montana on any personal property or vehicle of the contractor which that is used in the business of the contractor and is located within this state may be credited against the license fees required under this chapter. However, in computing the tax credit allowed by this section against the contractor's corporation license tax or income tax, the personal property tax credit against the license fees herein required shall under this chapter may not be considered as license fees paid for the purpose of such the income tax or corporation license tax credit."
Section 8. Section 20-9-141, MCA, is amended to read:
(B) revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204;
Section 9. Section 20-9-331, MCA, is amended to read:
"20-9-331. Basic county tax and other revenues for county equalization of the elementary district BASE funding program. (1) The county commissioners of each county shall levy an annual basic tax of 33 mills on the dollar of the taxable value of all taxable property within the county, except for property subject to a tax or fee under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204, for the purposes of local and state BASE funding program support. The revenue collected from this levy must be apportioned to the support of the elementary BASE funding programs of the school districts in the county and to the state general fund in the following manner:
(i) anticipated revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204."
Section 10. Section 20-9-333, MCA, is amended to read:
"20-9-333. Basic special levy and other revenue for county equalization of high school district BASE funding program. (1) The county commissioners of each county shall levy an annual basic special tax for high schools of 22 mills on the dollar of the taxable value of all taxable property within the county, except for property subject to a tax or fee under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204, for the purposes of local and state BASE funding program support. The revenue collected from this levy must be apportioned to the support of the BASE funding programs of high school districts in the county and to the state general fund in the following manner:
(f) anticipated revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204."
Section 11. Section 20-9-360, MCA, is amended to read:
"20-9-360. State equalization aid levy. (1) There is a levy of 40 mills imposed by the county commissioners of each county on all taxable property within the state, except property for which a tax or fee is required under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204. Except as provided in subsection (2), proceeds of the levy must be remitted to the state treasurer and must be deposited to the credit of the state general fund for state equalization aid to the public schools of Montana.
Section 12. Section 20-9-501, MCA, is amended to read:
(i) any anticipated money that may be realized in the retirement fund during the ensuing school fiscal year, including anticipated revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204;
(e) anticipated or reappropriated revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204;
Section 14. Section 20-10-146, MCA, is amended to read:
(i) anticipated money that may be realized in the county transportation fund during the ensuing school fiscal year, including anticipated revenue from property taxes and fees imposed under 23-2-517, 23-2-803, 61-3-504(2), 61-3-521, 61-3-527, 61-3-537, [section 32 33 29], and 67-3-204;
(4) The department shall determine the amount of motor vehicle taxes and fees THE FEE to be collected at the time of registration for each light vehicle subject to tax under 61-3-503 and for each bus, truck having a manufacturer's rated capacity of more than 1 ton, and truck tractors subject to a fee in lieu of tax under [sections 31 32 28 and 32 33 29]. The county treasurer shall collect the taxes and fees on each motor vehicle at the time of its registration.
Section 16. Section 61-3-208, MCA, is amended to read:
Section 17. Section 61-3-303, MCA, is amended to read:
Section 18. Section 61-3-456, MCA, is amended to read:
(b) assessment under 15-8-202 or 61-3-503 or the fee in lieu of tax under [section 32 33 29]; or
Section 19. Section 61-3-503, MCA, is amended to read:
"61-3-503. Assessment. (1) Except as provided in 61-3-520 and subsection (2)(4)(2) of this section, the following apply to the taxation of motor vehicles:
(A) A PERSON SHALL FILE AN APPLICATION FOR REGISTRATION OR REREGISTRATION OF A MOTOR VEHICLE WITH THE COUNTY TREASURER. THE COUNTY TREASURER, AS AN AGENT OF THE DEPARTMENT OF REVENUE, SHALL ENTER ON THE APPLICATION IN A SPACE TO BE PROVIDED FOR THAT PURPOSE THE MARKET VALUE AND TAXABLE VALUE OF THE VEHICLE AS OF JANUARY 1 OF THE YEAR FOR WHICH THE APPLICATION FOR REGISTRATION IS MADE.
(c)(a)(C) Vehicles subject to the provisions of 61-3-313 through 61-3-316 must be assessed as of the first day of the registration period, using the average trade-in or wholesale value as of January 1 of the year of assessment of the vehicle as contained in the most recent volume of the Mountain States Edition of the National Automobile Dealers Association (N.A.D.A.) Official Used Car Guide, the National Edition of N.A.D.A. Appraisal Guides Official Older Used Car Guide, or another nationally published used vehicle or appraisal guide approved by the department of revenue or, for a vehicle that was never listed in any edition of the preceding guides, the retail value of the vehicle as determined by the department of revenue, and depreciated 10% a year until a value of $500 is reached, not including additions or deductions for options and mileage but including additions or deductions, whether or not one of the preceding guides is used, for diesel engines; and a depreciated value of the manufacturer's suggested retail price as determined in subsection (2).
(b) A AVERAGE TRADE-IN OR WHOLESALE VALUE AS OF JANUARY 1 OF THE YEAR OF ASSESSMENT OF THE VEHICLE AS CONTAINED IN THE MOST RECENT VOLUME OF THE MOUNTAIN STATES EDITION OF THE NATIONAL AUTOMOBILE DEALERS ASSOCIATION (N.A.D.A.) OFFICIAL USED CAR GUIDE, THE NATIONAL EDITION OF N.A.D.A. APPRAISAL GUIDES OFFICIAL OLDER USED CAR GUIDE, OR ANOTHER NATIONALLY PUBLISHED USED VEHICLE OR APPRAISAL GUIDE APPROVED BY THE DEPARTMENT OF REVENUE OR, FOR A VEHICLE THAT WAS NEVER LISTED IN ANY EDITION OF THE PRECEDING GUIDES, THE RETAIL VALUE OF THE VEHICLE AS DETERMINED BY THE DEPARTMENT OF REVENUE, AND DEPRECIATED 10% A YEAR UNTIL A VALUE OF $500 IS REACHED, NOT INCLUDING ADDITIONS OR DEDUCTIONS FOR OPTIONS AND MILEAGE BUT INCLUDING ADDITIONS OR DEDUCTIONS, WHETHER OR NOT ONE OF THE PRECEDING GUIDES IS USED, FOR DIESEL ENGINES; AND A lien for taxes and fees due on the vehicle occurs on the anniversary date of the registration and continues until the fees and taxes have been paid. If the depreciated value shown in any of the appraisal guides listed in this section SHOWN IN ANY OF THE APPRAISAL GUIDES LISTED IN THIS SECTION is less than $500, the department shall value the vehicle at $500.
(D) IF A VEHICLE ASSESSED UNDER SUBSECTION (1)(A) OR (1)(B) IS NOT ORIGINALLY LISTED IN THE APPLICABLE N.A.D.A. GUIDE OR OTHER APPROVED GUIDE, THE DEPARTMENT OF REVENUE SHALL DEPRECIATE THE ORIGINAL F.O.B. FACTORY LIST PRICE, F.O.B. PORT-OF-ENTRY LIST PRICE, OR THE MANUFACTURER'S SUGGESTED LIST PRICE, USING THE FOLLOWING METHODS:
(E) WHEN A MINIMUM VALUE OF $500 IS REACHED, THE VALUE MUST REMAIN AT THAT MINIMUM AS LONG AS THE VEHICLE IS REGISTERED.
(F) IF A PREVIOUSLY REGISTERED VEHICLE IS NO LONGER LISTED IN THE APPLICABLE N.A.D.A. GUIDE OR OTHER APPROVED GUIDE, THE DEPARTMENT OF REVENUE SHALL DEPRECIATE THE VALUE OF THE VEHICLE AT THE RATE OF 10% A YEAR UNTIL A MINIMUM AMOUNT OF $500 IS ATTAINED, AND THE VALUE MUST REMAIN AT THAT AMOUNT AS LONG AS THE VEHICLE IS REGISTERED.
(2)(4)(2) The provisions of subsections (1)(a) (1)(A) through (1)(g) (3) (1)(F) do not apply to buses, trucks having a manufacturer's rated capacity of more than 1 ton, truck tractors, motorcycles, motor homes, quadricycles, travel trailers, campers, or mobile homes as defined in 15-1-101(1)."
Section 20. Section 61-3-504, MCA, is amended to read:
(2) The amount of tax on an automobile or truck having a rated capacity of 1 ton or less, THE AMOUNT OF TAX ON AN AUTOMOBILE OR TRUCK HAVING A RATED CAPACITY OF 1 TON OR LESS, except for vehicles registered under 61-3-456 or owned by disabled veterans qualifying for special license plates under 61-3-332(10)(c)(i)(A) or 61-3-426(2), and on a quadricycle is 2% of the value determined under 61-3-503.
Section 21. Section 61-3-506, MCA, is amended to read:
"61-3-506. Rules. (1) The department of revenue shall adopt rules for the payment of property taxes and the DEPARTMENT OF REVENUE SHALL ADOPT RULES FOR THE PAYMENT OF PROPERTY TAXES, OTHER THAN FOR MOTOR VEHICLES HAVING A RATED CAPACITY OF MORE THAN 1 TON, AND THE department of transportation shall adopt rules for the payment of new car taxes under the provisions of 61-3-313 through 61-3-316, 61-3-501, and 61-3-520. The department of revenue may adopt rules for the proration of taxes for the implementation and administration of 61-3-313 through 61-3-316, 61-3-501, and 61-3-520, but shall specifically provide that new car taxes shall be for a 12-month period THE DEPARTMENT OF REVENUE MAY ADOPT RULES FOR THE PRORATION OF TAXES FOR THE IMPLEMENTATION AND ADMINISTRATION OF 61-3-313 THROUGH 61-3-316, 61-3-501, AND 61-3-520, BUT SHALL SPECIFICALLY PROVIDE THAT NEW CAR TAXES MUST BE FOR A 12-MONTH PERIOD.
Section 22. Section 61-3-507, MCA, is amended to read:
Section 23. Section 61-3-509, MCA, is amended to read:
"61-3-509. Disposition of taxes. (1) Except as provided in subsection (2), the county treasurer shall, after deducting the district court fee, credit all taxes on motor vehicles and fees in lieu of tax on motorcycles, quadricycles, motor homes, travel trailers, and campers, buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors collected under 61-3-504, 61-3-521, 61-3-527, and 61-3-537, and [section 32 33 29] to a motor vehicle suspense fund, and at. At some time between March 1 and March 10 of each year and every 60 days after that date, the county treasurer shall distribute the money in the motor vehicle suspense fund in the relative proportions required by the levies for state, county, school district, and municipal purposes in the same manner as personal property taxes are distributed.
SECTION 24. SECTION 61-3-520, MCA, IS AMENDED TO READ:
Section 25. Section 61-3-527, MCA, is amended to read:
Section 26. Section 61-3-535, MCA, is amended to read:
(2) The option to reregister by mail need only be made available for vehicles, motor homes, and travel trailers registered at the close of the expiring registration period in the name of the applicant for reregistration and only if The department may allow the owner of a motor vehicle to renew the registration of a vehicle by mail when EXCEPT AS PROVIDED IN SUBSECTION (2), AN OWNER OF THE FOLLOWING TYPES OF MOTOR VEHICLES MAY REREGISTER BY MAIL:
(A) LIGHT VEHICLES AND OTHER VEHICLES SUBJECT TO TAX UNDER 61-3-504(1); AND
(B) MOTORCYCLES, QUADRICYCLES, TRAVEL TRAILERS, CAMPERS, AND MOTOR HOMES SUBJECT TO A FEE IN LIEU OF TAX UNDER 61-3-521 AND 61-3-527.
(2) THE OPTION TO REREGISTER BY MAIL NEED ONLY BE MADE AVAILABLE FOR VEHICLES, MOTOR HOMES, AND TRAVEL TRAILERS REGISTERED AT THE CLOSE OF THE EXPIRING REGISTRATION PERIOD IN THE NAME OF THE APPLICANT FOR REREGISTRATION AND ONLY IF the value, age, length, weight, or other criteria used to determine the tax or fee for a particular type of vehicle is available to the department by electronic means.
(3)(2)(3) The department shall develop a procedure to facilitate the reregistration by mail of the vehicles listed in subsection (1). The Any THE DEPARTMENT SHALL DEVELOP A PROCEDURE TO FACILITATE THE REREGISTRATION BY MAIL OF THE VEHICLES LISTED IN SUBSECTION (1). THE mail reregistration procedure developed by the department must include a procedure to facilitate automated handling of mail reregistration or recertification.
(4) The procedure implemented by the department to permit reregistration or camper decal application by mail must and must.
(5)(3)(5) The department shall adopt rules to implement the mail reregistration and decal application procedure."
Section 27. Section 61-3-537, MCA, is amended to read:
NEW SECTION. Section 28. Definitions. As used in [section 32 33 29] and this section, unless the context requires otherwise, the following definitions apply:
NEW SECTION. Section 29. Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- EXEMPTION. (1) (a) There is a fee in lieu of property tax imposed on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors. The fee is in addition to annual registration fees.
NEW SECTION. Section 30. Assessment of proportionally registered interstate motor vehicle fleets -- payment of tax or fee in lieu of tax required for registration. (1) (a) Except as provided in subsection (2), the department of transportation shall determine the fee for the purpose of imposing the fee in lieu of tax as provided in [sections 31 32 28 and 32 33 29] on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, in interstate motor vehicle fleets that are proportionally registered under the provisions of 61-3-711 through 61-3-733. The fee must be apportioned on the ratio of total miles traveled to in-state miles traveled as prescribed by 61-3-721. The fee in lieu of tax on interstate motor vehicle fleets is imposed upon application for proportional registration and must be paid by the persons who own or claim the fleet or in whose possession or control the fleet is at the time of the application.
(5) All taxes and fees collected on motor vehicle fleets under this chapter must be deposited and distributed as provided in [section 35 36 31].
NEW SECTION. Section 31. Situs in state of proportionally registered fleets -- collection of taxes and fees. (1) For the purposes of this part, any vehicle previously registered or that has had application for registration made under the provisions of 61-3-711 through 61-3-733 has a situs in Montana for the purposes of taxation or the fee in lieu of tax.
NEW SECTION. Section 32. Deposit and distribution of taxes and fees on proportionally registered fleets. The taxes, fees in lieu of tax, and license fees collected under this part must be deposited with the state treasurer for distribution to the general fund of each county on the following basis:
Section 33. Section 61-3-701, MCA, is amended to read:
"61-3-701. Foreign vehicles used in gainful occupation to be registered -- reciprocity. (1) Before any a foreign licensed motor vehicle may be operated on the highways of this state for hire, compensation, or profit or before the owner and/or or user thereof of the vehicle uses the vehicle if such the owner and/or or user is engaged in gainful occupation or business enterprise in the state, including highway work, the owner of the vehicle shall make application apply to a county treasurer for registration upon an application form furnished by the department. Upon satisfactory evidence of ownership submitted to the county treasurer and the payment of property motor vehicle taxes or fees in lieu of taxes, if appropriate, as required by 15-8-201, 15-8-202, 15-24-301, 61-3-504, or 61-3-537, or [section 32 33 29], the treasurer shall accept the application for registration and shall collect the regular license fee required for the vehicle.
NEW SECTION. SECTION 34. LEGISLATIVE AUDIT COMMITTEE ANALYSIS. (1) THE LEGISLATIVE AUDIT COMMITTEE SHALL CONDUCT OR HAVE CONDUCTED AN ANALYSIS OF ALTERNATIVE METHODS OF CLASSIFICATION, VALUATION, AND TAXATION OF AUTOMOBILES AND TRUCKS HAVING A MANUFACTURER'S RATED CAPACITY OF 1 TON OR LESS. THE ANALYSIS MUST INCLUDE:
(E) ANTICIPATED COSTS AND REVENUES OF ALTERNATIVE SYSTEMS COMPARED WITH THE PRESENT SYSTEM OF CLASSIFYING, VALUING, AND TAXING MOTOR VEHICLES; AND
NEW SECTION. Section 35. Codification instruction. (1) [Sections 16 and 17] are intended to be codified as an integral part of Title 61, chapter 1, part 1, and the provisions of Title 61, chapter 1, part 1, apply to [sections 16 and 17].
(2) [Sections 31 32 28 and 32 33 29] are intended to be codified as an integral part of Title 61, chapter 3, part 5, and the provisions of Title 61, chapter 3, part 5, apply to [sections 31 32 28 and 32 33 29].
(3) [Sections 33 34 30 through 35 36 32] are intended to be codified as an integral part of Title 61, chapter 3, part 7, and the provisions of Title 61, chapter 3, part 7, apply to [sections 33 34 30 through 35 36 32].
NEW SECTION. Section 36. Repealer. Sections 15-24-101, 15-24-102, 15-24-103, 15-24-104, 15-24-105, and 15-24-2501, MCA, are repealed.
NEW SECTION. Section 37. Effective dates -- applicability -- rulemaking. (1) Except for the purposes of subsection (2), [this act] is effective January 1, 1998, and applies to tax years beginning after December 31, 1997.
(2) For the purposes of promulgating administrative rules AND CONDUCTING THE ANALYSIS REQUIRED BY [SECTION 34] under 61-3-506, [section SECTIONS 25 21 AND 34 and this section] are effective on passage and approval.