reglab/housing_qa huggingface dataset:
MT Code § 15-24-906 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-906. Collection of fee on livestock

  15-24-906. Collection of fee on livestock. The department, upon receipt of the livestock reporting form provided for in 15-24-905 or other information that livestock have been brought into a county from outside of the state after February 1 in any year, shall immediately proceed under the provisions of this part.   History: En. Sec. 6, Ch. 41, L. 1953; amd. Sec. 115, Ch. 405, L. 1973; amd. Sec. 21, Ch. 388, L. 1975; amd. Sec. 9, Ch. 260, L. 1977; R.C.M. 1947, 84-6013; amd. Sec. 113, Ch. 27, Sp. L. November 1993; amd. Sec. 3, Ch. 54, L. 2015.
MT Code § 15-24-907 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-907. Repealed

  15-24-907. Repealed. Sec. 15, Ch. 663, L. 1979.   History: En. Sec. 7, Ch. 41, L. 1953; amd. Sec. 116, Ch. 405, L. 1973; amd. Sec. 10, Ch. 260, L. 1977; R.C.M. 1947, 84-6014.
MT Code § 15-24-908 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-908. Repealed

  15-24-908. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. 84-5201.4 by Sec. 2, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.4; amd. Sec. 11, Ch. 663, L. 1979.
MT Code § 15-24-909 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-909. Repealed

  15-24-909. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. 84-5201.5 by Sec. 3, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.5; amd. Sec. 12, Ch. 663, L. 1979.
MT Code § 15-24-910 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-910. Repealed

  15-24-910. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. 84-5201.6 by Sec. 4, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.6; amd. Sec. 13, Ch. 663, L. 1979.
MT Code § 15-24-911 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-911. Repealed

  15-24-911. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. Sec. 10, Ch. 663, L. 1979; amd. Sec. 7, Ch. 20, L. 1985.
MT Code § 15-24-912 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-912. through 15-24-919 reserved

  15-24-912 through 15-24-919 reserved.
MT Code § 15-24-920 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-920. Repealed

  15-24-920. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. Sec. 1, Ch. 627, L. 1991; amd. Sec. 7, Ch. 539, L. 1993; amd. Sec. 114, Ch. 27, Sp. L. November 1993; amd. Sec. 7, Ch. 576, L. 1995.
MT Code § 15-24-921 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-921. Per capita fee to pay expenses of enforcing livestock laws

  15-24-921. Per capita fee to pay expenses of enforcing livestock laws. (1) (a) A per capita fee is authorized and directed to be imposed by the department on all poultry and honey bees, all swine 3 months of age or older, and all other livestock 9 months of age or older in each county of this state. The fee is in addition to appropriations and is to help pay the salaries and all expenses connected with the enforcement of the livestock laws of the state and bounties on wild animals as provided in 81-7-104.  (b) A per capita fee may not be imposed on bison owned by a tribal member or tribe and located on fee land or tribal land within the boundaries of a reservation.   (2) The per capita fee is due on May 31 of each year. The penalty and interest provisions contained in 15-1-216 apply to late payments of the fee.   (3) Except as provided in subsection (1)(b), as used in this section, "livestock" means cattle, sheep, swine, poultry, honey bees, goats, horses, mules, asses, llamas, alpacas, domestic bison, ostriches, rheas, emus, and domestic ungulates.   History: En. Sec. 1, Ch. 127, L. 1915; re-en. Sec. 2076, R.C.M. 1921; re-en. Sec. 2076, R.C.M. 1935; R.C.M. 1947, 84-5209; amd. Sec. 3, Ch. 660, L. 1987; amd. Sec. 2, Ch. 627, L. 1991; amd. Sec. 2, Ch. 417, L. 1993; amd. Sec. 115, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 206, L. 1995; amd. Sec. 99, Ch. 574, L. 2001; amd. Sec. 5, Ch. 13, Sp. L. August 2002; amd. Sec. 4, Ch. 54, L. 2015; amd. Sec. 1, Ch. 119, L. 2017; amd. Sec. 1, Ch. 507, L. 2021.
MT Code § 15-24-922 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-922. Board of livestock to prescribe per capita fee -- refunds

  15-24-922. Board of livestock to prescribe per capita fee -- refunds. (1) The board of livestock shall annually prescribe the amount of the per capita fee to be made against livestock of all classes for the purpose indicated in 15-24-921.   (2) The per capita fee must be calculated each year to provide not more than 110% of the average annual revenue that was generated solely by the per capita fee in the 3 previous years. The calculation may not include investment income and must apply a reasonable factor for nonpayment and late payment of fees and for reimbursement to the department pursuant to 15-24-925 for collection of the fee.   (3) (a) A livestock owner who moves livestock between states is entitled to a refund of the per capita fee collected under 15-24-921 based on the number of months that the livestock have situs in Montana. The amount of the refund is equal to the ratio of the number of months that the livestock do not have situs in the state to the number of months in the year, multiplied by the original per capita fee due. A taxpayer shall apply to the board of livestock on a form prescribed by the board for a refund allowed under this subsection by March 31 of the following year. The applicant shall provide a statement showing the date when the livestock were moved out of or into the state and documentation of livestock transfers pursuant to Title 81, chapter 3, part 2.   (b) For the purposes of 15-24-921 and this section, the per capita fee may not be prorated.   History: En. Sec. 2, Ch. 127, L. 1915; re-en. Sec. 2077, R.C.M. 1921; re-en. Sec. 2077, R.C.M. 1935; amd. Sec. 194, Ch. 516, L. 1973; R.C.M. 1947, 84-5210; amd. Sec. 10, Ch. 79, L. 1983; amd. Sec. 4, Ch. 660, L. 1987; amd. Sec. 3, Ch. 627, L. 1991; amd. Sec. 4, Ch. 576, L. 1995; amd. Sec. 21, Ch. 285, L. 1999; amd. Sec. 100, Ch. 574, L. 2001; amd. Sec. 1, Ch. 83, L. 2015; amd. Sec. 1, Ch. 15, L. 2019.
MT Code § 15-24-923 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-923. Repealed

  15-24-923. Repealed. Sec. 12, Ch. 660, L. 1987.   History: En. Sec. 3, Ch. 127, L. 1915; re-en. Sec. 2078, R.C.M. 1921; amd. Sec. 1, Ch. 152, L. 1929; re-en. Sec. 2078, R.C.M. 1935; amd. Sec. 109, Ch. 147, L. 1963; amd. Sec. 1, Ch. 422, L. 1975; amd. Sec. 1, Ch. 120, L. 1977; amd. Sec. 60, Ch. 566, L. 1977; R.C.M. 1947, 84-5211; amd. Sec. 1, Ch. 445, L. 1981; amd. Sec. 1, Ch. 277, L. 1983.
MT Code § 15-24-924 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-924. Repealed

  15-24-924. Repealed. Sec. 12, Ch. 660, L. 1987.   History: En. Sec. 4, Ch. 127, L. 1915; re-en. Sec. 2079, R.C.M. 1921; re-en. Sec. 2079, R.C.M. 1935; amd. Sec. 89, Ch. 147, L. 1963; amd. Sec. 2, Ch. 422, L. 1975; amd. Sec. 2, Ch. 120, L. 1977; R.C.M. 1947, 84-5212; amd. Sec. 1, Ch. 277, L. 1983.
MT Code § 15-24-925 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-925. Reimbursement to department -- transmission of fees to state

  15-24-925. (Temporary) Reimbursement to department -- transmission of fees to state. (1) The department may withhold 2% of the money received under 15-24-921 as reimbursement for the collection of the fee on livestock unless a different percentage of money to be withheld is mutually agreed upon by the department and the department of livestock on an annual basis.   (2) The department shall designate the amount received from the fee imposed on sheep and the amount received from the fee imposed on all other livestock and shall specify the separate amounts in the report to the department of livestock. The money, when received by the department, must be deposited in an account in the special revenue fund to the credit of the department of livestock. The money in the account must be kept separate from other funds received by the department of livestock. Interest earned on money in the account must be deposited in the account.   (3) At least $350,000 must be transferred from the state special revenue account in subsection (2) to the predatory animal special revenue account provided for in 81-7-106 in each fiscal year. (Terminates June 30, 2023--sec. 8, Ch. 284, L. 2017.)   15-24-925. (Effective July 1, 2023) Reimbursement to department -- transmission of fees to state. (1) The department may withhold 2% of the money received under 15-24-921 as reimbursement for the collection of the fee on livestock unless a different percentage of money to be withheld is mutually agreed upon by the department and the department of livestock on an annual basis.   (2) The department shall designate the amount received from the fee imposed on sheep and the amount received from the fee imposed on all other livestock and shall specify the separate amounts in the report to the department of livestock. The money, when received by the department, must be deposited in an account in the special revenue fund to the credit of the department of livestock. The money in the account must be kept separate from other funds received by the department of livestock. Interest earned on money in the account must be deposited in the account.   (3) The amount of $350,000 is transferred from the state special revenue account in subsection (2) to the predatory animal special revenue account provided for in 81-7-106 in each fiscal year.   History: En. Sec. 5, Ch. 127, L. 1915; re-en. Sec. 2080, R.C.M. 1921; re-en. Sec. 2080, R.C.M. 1935; R.C.M. 1947, 84-5213; amd. Sec. 1, Ch. 100, L. 1983; amd. Sec. 3, Ch. 444, L. 1983; amd. Sec. 5, Ch. 660, L. 1987; amd. Sec. 4, Ch. 509, L. 1995; amd. Sec. 7, Ch. 257, L. 2001; amd. Sec. 101, Ch. 574, L. 2001; amd. Sec. 6, Ch. 13, Sp. L. August 2002; amd. Sec. 1, Ch. 12, L. 2005; amd. Sec. 6, Ch. 339, L. 2011; amd. Sec. 2, Ch. 284, L. 2017.
MT Code § 15-24-926 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-926. Repealed

  15-24-926. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. Sec. 14, Ch. 663, L. 1979; amd. Sec. 4, Ch. 627, L. 1991.
MT Code § 15-24-927 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-927. Repealed

  15-24-927. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. Sec. 3, Ch. 576, L. 1995.
MT Code § 15-24-928 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-928. through 15-24-930 reserved

  15-24-928 through 15-24-930 reserved.
MT Code § 15-24-931 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-931. Repealed

  15-24-931. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. 84-5222 by Sec. 1, Ch. 393, L. 1977; R.C.M. 1947, 84-5222; amd. Sec. 68, Ch. 575, L. 1981.
MT Code § 15-24-932 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-932. through 15-24-940 reserved

  15-24-932 through 15-24-940 reserved.
MT Code § 15-24-941 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-941. Repealed

  15-24-941. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. Sec. 4, Ch. 663, L. 1979.
MT Code § 15-24-942 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-942. Repealed

  15-24-942. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. Sec. 5, Ch. 663, L. 1979.
MT Code § 15-24-943 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-943. Repealed

  15-24-943. Repealed. Sec. 11, Ch. 598, L. 1989.   History: En. Sec. 6, Ch. 663, L. 1979.
MT Code § 15-24-1001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 10. Custom Combines (Renumbered)|15-24-1001. Renumbered 61-10-130

  15-24-1001. Renumbered 61-10-130. Sec. 3, Ch. 183, L. 1989.
MT Code § 15-24-1101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 11. Leasehold and Other Interests in U.S. Property|15-24-1101. Federal property held under contract by private person subject to taxation

  15-24-1101. Federal property held under contract by private person subject to taxation. Real or personal property of the United States or any department or agency of the United States held under contract of sale, lease, or other interest or estate in the property by any person for the person's exclusive use is subject to assessment for ad valorem property taxation as provided in this part. However, this part does not apply to real property held and in immediate use and occupation by this state or any county, municipal corporation, or political subdivision in this state.   History: En. Sec. 1, Ch. 212, L. 1951; R.C.M. 1947, 84-6101; amd. Sec. 156, Ch. 56, L. 2009.
MT Code § 15-24-1102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 11. Leasehold and Other Interests in U.S. Property|15-24-1102. Federal property held under contract of sale

  15-24-1102. Federal property held under contract of sale. When the property is held under a contract of sale or other agreement whereby upon payment the legal title is or may be acquired by the person, the real property shall be assessed and taxed as defined in Title 15, chapter 6, part 1, and 15-8-111 without deduction on account of the whole or any part of the purchase price or other sum due on the property remaining unpaid. The lien for the tax may not attach to, impair, or be enforced against any interest of the United States in the real property.   History: En. Sec. 2, Ch. 212, L. 1951; amd. Sec. 66, Ch. 566, L. 1977; R.C.M. 1947, 84-6102; amd. Sec. 22, Ch. 693, L. 1979; amd. Sec. 46, Ch. 370, L. 1987; amd. Sec. 7, Ch. 10, Sp. L. June 1989.
MT Code § 15-24-1103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 11. Leasehold and Other Interests in U.S. Property|15-24-1103. Federal property held under lease

  15-24-1103. Federal property held under lease. When the property is held under lease, other interest, or estate therein that is less than the fee, except under contract of sale, the property must be assessed and taxed for the value, as defined in Title 15, chapter 6, part 1, of the leasehold, interest, or estate in the property. The lien for the tax must attach to and be enforced against only the leasehold, interest, or estate in the property. Whenever the interest in the property is acquired through foreclosure, the lessor is liable for property taxes. When the United States authorizes the taxation of the property for the full assessed value of the fee, the property must be assessed for full assessed value as defined in 15-8-111.   History: En. Sec. 3, Ch. 212, L. 1951; amd. Sec. 67, Ch. 566, L. 1977; R.C.M. 1947, 84-6103; amd. Sec. 23, Ch. 693, L. 1979; amd. Sec. 47, Ch. 370, L. 1987; amd. Sec. 8, Ch. 10, Sp. L. June 1989; amd. Sec. 2, Ch. 80, L. 1993.
MT Code § 15-24-1104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 11. Leasehold and Other Interests in U.S. Property|15-24-1104. Collection of taxes on interests in United States lands

  15-24-1104. Collection of taxes on interests in United States lands. In addition to all other remedies available for the collection of taxes, all taxes levied in any year against property held as under the provisions of this part shall be a debt due and owing from the person so holding such property as of the date of delinquency for taxes on property for such tax year. If any such tax be not paid within 1 year from such date, the county within which such property is located may institute for itself, the state of Montana, and all other municipal corporations sharing in such taxes an action for the collection of said taxes, together with interest, costs, and other lawful charges thereon. At the time of commencement of such action, the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of said person.   History: En. Sec. 4, Ch. 212, L. 1951; R.C.M. 1947, 84-6104.
MT Code § 15-24-1201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1201. State and other exempt property held under contract -- when taxable

  15-24-1201. State and other exempt property held under contract -- when taxable. Property of the state of Montana or any department, agency, or subdivision of the state or any other property not subject to ad valorem tax to the owner of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with lease money applicable to the purchase price by any person for the person's exclusive use, is subject to assessment to the purchaser or lessee for ad valorem property taxation.   History: En. Sec. 1, Ch. 39, L. 1965; R.C.M. 1947, 84-204; amd. Sec. 157, Ch. 56, L. 2009.
MT Code § 15-24-1202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1202. Taxable interests in state and other exempt property -- assessment

  15-24-1202. Taxable interests in state and other exempt property -- assessment. When such property is held under a contract of sale or other agreement whereby on certain payment or payments the legal title is or may be acquired by such person, such property shall be assessed to such person and taxed without deduction on account of the whole or any part of the purchase price or other sum due on such property remaining unpaid, provided that the lien for such tax neither attach to, impair, nor be enforced against any interest of the state of Montana or any department, agency, or subdivision thereof.   History: En. Sec. 2, Ch. 39, L. 1965; R.C.M. 1947, 84-205.
MT Code § 15-24-1203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions

  15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions. (1) There is imposed and must be collected a tax upon the possession or other beneficial use for industrial, trade, or other business purposes enjoyed by any private individual, association, or corporation of any property, real or personal, that for any reason is exempt from taxation. The tax is imposed upon the possession or other beneficial use of an electric transmission line and associated facilities, except that lines and facilities of a design capacity of less than 500 kilovolts are not subject to the tax.   (2) The tax may not be imposed upon:   (a) the possession or other beneficial use of railroad right-of-way or track owned by the United States or acquired by the state pursuant to Title 60, chapter 11, part 1, as long as the state or the United States retains ownership and the right-of-way or track is used exclusively for rail transportation;   (b) the beneficial use by a person of property held by a port authority, created under Title 7, chapter 14, part 11, or by a port authority owned by the United States or an agency of the United States unless the port authority provides for the exclusive use of the property by the person;   (c) the possession or other beneficial use of public lands occupied under the terms of recreational, mineral, timber, or grazing leases or permits issued by the United States or the state of Montana or upon any easement unless the lease, permit, or easement entitles the lessee or permittee to exclusive possession of the premises to which the lease, permit, or easement relates; or   (d) the possession or other beneficial use of buildings owned by public entities and located upon public airports. However, privately owned buildings located on public airport property are subject to taxation.   History: En. Sec. 1, Ch. 370, L. 1969; amd. Sec. 1, Ch. 387, L. 1977; R.C.M. 1947, 84-207; amd. Sec. 3, Ch. 683, L. 1983; amd. Sec. 2, Ch. 591, L. 1987; amd. Sec. 12, Ch. 83, L. 1989; amd. Sec. 1, Ch. 621, L. 1991; amd. Sec. 1, Ch. 104, L. 1993; amd. Sec. 1, Ch. 427, L. 1993; amd. Sec. 2, Ch. 49, L. 1997.
MT Code § 15-24-1204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes

  15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes. The tax imposed upon the possession or other beneficial use of tax-exempt property for industrial, trade, or other business purposes is on the separate private interest in the tax-exempt property. The amount of payments that are made in lieu of taxes must be credited against the amount of tax that is imposed upon the beneficial use of property owned by the federal government.   History: En. Sec. 2, Ch. 370, L. 1969; R.C.M. 1947, 84-208; amd. Sec. 2, Ch. 104, L. 1993; amd. Sec. 1, Ch. 256, L. 1993; amd. Sec. 2, Ch. 427, L. 1993.
MT Code § 15-24-1205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1205. Privilege tax -- assessment and collection -- no lien

  15-24-1205. Privilege tax -- assessment and collection -- no lien. The tax imposed hereunder shall be assessed to such possessors or users of the tax-exempt property upon the same forms and shall be collected and distributed at the same time and in the same manner as taxes assessed to owners, possessors, or other claimants of property which is subject to ad valorem taxation, except that such taxes shall not become a lien against the property and no such tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax imposed hereunder.   History: En. Sec. 3, Ch. 370, L. 1969; R.C.M. 1947, 84-209.