reglab/housing_qa huggingface dataset:
MT Code § 15-2-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-303. Judicial review -- costs and attorney fees

  15-2-303. Judicial review -- costs and attorney fees. (1) Any party to an appeal before the Montana tax appeal board who is aggrieved by a final decision is entitled to judicial review under this part.  (2) Proceedings for review must be instituted by filing a petition in district court in the county in which the taxable property or some portion of it is located, except the taxpayer has the option to file in the district court of the first judicial district. A petition for judicial review must be filed within 60 days after service of the final decision of the Montana tax appeal board or, if a rehearing is requested, within 60 days after service of the final decision. Copies of the petition must be promptly served on all parties of record. The department of revenue shall promptly notify the Montana tax appeal board, in writing, of any judicial review, but failure to do so has no effect on the judicial review. The department of revenue shall, on request, submit to the Montana tax appeal board a copy of all pleadings and documents.   (3) If the judicial review involves a taxpayer who is seeking a refund of taxes paid under protest, the appealing party shall provide a copy of the petition to the treasurer of the county in which the taxable property or some portion of it is located, but failure to do so has no effect on the judicial review.   (4) Proceedings for review of a decision by the Montana tax appeal board by a company under the jurisdiction of the public service commission must be instituted in the district court of the first judicial district.   (5) Notwithstanding the provisions of 2-4-704(1), the court may, for good cause shown, permit additional evidence to be introduced.   (6) In addition to costs and attorney fees permitted under 25-10-711, the district court and the supreme court on the appeal of a district court decision shall award costs and reasonable attorney fees as determined by the respective court to a taxpayer that substantially prevails, as defined in 15-2-306(4), on the merits of an appeal of the value of class four residential property. Costs and attorney fees awarded by the district court and the supreme court are limited to cases in which the department appeals a decision of the Montana tax appeal board.   History: En. 84-708.1 by Sec. 52(b), Ch. 405, L. 1973; amd. Sec. 2, Ch. 277, L. 1974; amd. Sec. 1, Ch. 346; amd. Sec. 1, Ch. 404, L. 1975; R.C.M. 1947, 84-709.1; amd. Sec. 1, Ch. 77, L. 1981; amd. Sec. 6, Ch. 501, L. 1981; amd. Sec. 6, Ch. 594, L. 1993; amd. Sec. 3, Ch. 104, L. 2021; amd. Sec. 20, Ch. 142, L. 2021; amd. Sec. 48, Ch. 142, L. 2021.
MT Code § 15-2-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-304. Petition for interlocutory adjudication

  15-2-304. Petition for interlocutory adjudication. (1) (a) Either party, within 30 days of the filing of an answer to an appeal before the Montana tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305. The petition may be filed with the district court:  (i) in the first judicial district;   (ii) in the county in which the taxable property is located; or   (iii) in cases not involving property taxes, in the county where the taxpayer resides or has the taxpayer's principal place of business in the state.   (b) The petition may raise any question involving procedure, the admissibility of evidence, or a substantive question of law raised by the pleadings within 30 days of filing an answer to the appeal with the Montana tax appeal board.   (c) A nonpetitioning party shall respond to the petition within 30 days after service of the petition. The response may raise any question not raised in the petition involving procedure, the admissibility of evidence, or a substantive question of law.   (2) After the 30-day period specified in subsection (1)(b) but before arguments have been heard, the parties to the proceeding may jointly petition a district court to make an interlocutory adjudication as provided under 15-2-305. A petition for an adjudication must be signed by each party to the proceeding.   (3) In a petition under subsection (1) or (2), one party must be designated as the petitioner and every other party must be designated a respondent. The court may in its discretion grant a petition if it appears that the issues presented involve procedure, the admissibility of evidence, or a substantive question of law and do not require the determination of questions of fact and that the controversy would be more expeditiously resolved by an adjudication. If the court grants a petition, it shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case.   History: En. 84-709.2 by Sec. 2, Ch. 404, L. 1975; R.C.M. 1947, 84-709.2(part); amd. Sec. 1, Ch. 506, L. 1987; amd. Sec. 1, Ch. 620, L. 1991; amd. Sec. 150, Ch. 56, L. 2009; amd. Sec. 21, Ch. 142, L. 2021.
MT Code § 15-2-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-305. Jurisdiction to make interlocutory adjudication

  15-2-305. Jurisdiction to make interlocutory adjudication. A district court may make an interlocutory adjudication of an issue pending before the Montana tax appeal board if that issue involves procedure, the admissibility of evidence, or a substantive question of law and does not require the determination of a question of fact. If the petition is granted, the district court shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case. Appeals from the ruling of the court may be appealed as in other civil actions.  History: En. 84-709.3 by Sec. 3, Ch. 404, L. 1975; R.C.M. 1947, 84-709.3(part); amd. Sec. 2, Ch. 620, L. 1991; amd. Sec. 22, Ch. 142, L. 2021.
MT Code § 15-2-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-306. Board to order refund

  15-2-306. Board to order refund. (1) In any appeal before the Montana tax appeal board when a taxpayer has paid property taxes or fees under written protest and the taxes or fees are held by the treasurer of a unit of local government in a protest fund, the Montana tax appeal board shall enter judgment, exclusive of costs, if the board finds that the property taxes or fees should be refunded.  (2) In addition to costs and attorney fees permitted under 25-10-711, the board shall award costs and reasonable attorney fees as determined by the board from the department to a taxpayer that substantially prevails on the merits of an appeal of the value of class four residential property. Costs and attorney fees awarded by the board are limited to cases in which the department appeals a decision of the county tax appeal board.   (3) The Montana tax appeal board's judgment issued pursuant to subsections (1) and (2) must be held in abeyance:   (a) until the time period for appeal has passed; or   (b) if the final decision of the Montana tax appeal board has been appealed in accordance with 15-2-303.   (4) For the purpose of this section, "substantially prevails" means:   (a) a judgment that results in a reduction in value from the department's appealed value of the taxpayer's property; and   (b) the amount of the reduction provided for in the judgment is greater than 25% of the difference between the value in the department's original appeal from the county tax appeal board proceeding and the value claimed by the taxpayer for the Montana tax appeal board or court proceeding.   History: En. Sec. 2, Ch. 501, L. 1981; amd. Sec. 7, Ch. 594, L. 1993; amd. Sec. 4, Ch. 104, L. 2021; amd. Sec. 23, Ch. 142, L. 2021; amd. Sec. 48, Ch. 142, L. 2021.
MT Code § 15-2-307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-307. Repealed

  15-2-307. Repealed. Sec. 10, Ch. 594, L. 1993.   History: En. Sec. 1, Ch. 526, L. 1981.
MT Code § 15-2-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-308. Repealed

  15-2-308. Repealed. Sec. 10, Ch. 594, L. 1993.   History: En. Sec. 2, Ch. 526, L. 1981.
MT Code § 15-2-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-309. Repealed

  15-2-309. Repealed. Sec. 10, Ch. 594, L. 1993.   History: En. Sec. 3, Ch. 526, L. 1981.
MT Code § 15-2-310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-310. Repealed

  15-2-310. Repealed. Sec. 10, Ch. 594, L. 1993.   History: En. Sec. 4, Ch. 526, L. 1981.
MT Code § 15-6-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-101. Property subject to taxation -- classification

  15-6-101. Property subject to taxation -- classification. (1) All property in this state is subject to taxation, except as provided otherwise.   (2) For the purpose of taxation, the taxable property in the state shall be classified in accordance with this part.   History: (1)En. Sec. 1667, Comp. Stat. 1887; en. Sec. 1, p. 73, L. 1891; re-en. Sec. 3670, Pol. C. 1895; re-en. Sec. 2498, Rev. C. 1907; re-en. Sec. 1997, R.C.M. 1921; Cal. Pol. C. Sec. 3607; re-en. Sec. 1997, R.C.M. 1935; amd. Sec. 1, Ch. 126, L. 1977; Sec. 84-201, R.C.M. 1947; (2)En. 84-301.1 by Sec. 1, Ch. 566, L. 1977; Sec. 84-301.1, R.C.M. 1947; R.C.M. 1947, 84-201, 84-301.1; amd. Sec. 13, Ch. 686, L. 1979; amd. Sec. 15, Ch. 693, L. 1979; amd. Sec. 18, Ch. 712, L. 1979; amd. Sec. 2, Ch. 20, L. 1985; amd. Sec. 3, Ch. 681, L. 1985.
MT Code § 15-6-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-102. Repealed

  15-6-102. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.2 by Sec. 2, Ch. 566, L. 1977; R.C.M. 1947, 84-301.2.
MT Code § 15-6-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-103. Repealed

  15-6-103. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.3 by Sec. 3, Ch. 566, L. 1977; R.C.M. 1947, 84-301.3.
MT Code § 15-6-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-104. Repealed

  15-6-104. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.4 by Sec. 4, Ch. 566, L. 1977; R.C.M. 1947, 84-301.4.
MT Code § 15-6-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-105. Repealed

  15-6-105. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.5 by Sec. 5, Ch. 566, L. 1977; R.C.M. 1947, 84-301.5.
MT Code § 15-6-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-106. Repealed

  15-6-106. Repealed. Sec. 17, Ch. 634, L. 1979; Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.6 by Sec. 6, Ch. 566, L. 1977; R.C.M. 1947, 84-301.6.
MT Code § 15-6-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-107. Repealed

  15-6-107. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.7 by Sec. 7, Ch. 566, L. 1977; R.C.M. 1947, 84-301.7.
MT Code § 15-6-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-108. Repealed

  15-6-108. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.8 by Sec. 8, Ch. 566, L. 1977; R.C.M. 1947, 84-301.8.
MT Code § 15-6-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-109. Repealed

  15-6-109. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.9 by Sec. 9, Ch. 566, L. 1977; R.C.M. 1947, 84-301.9.
MT Code § 15-6-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-110. Repealed

  15-6-110. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.10 by Sec. 10, Ch. 566, L. 1977; amd. Sec. 11, Ch. 566, L. 1977; R.C.M. 1947, 84-301.10.
MT Code § 15-6-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-111. Repealed

  15-6-111. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.11 by Sec. 12, Ch. 566, L. 1977; R.C.M. 1947, 84-301.11.
MT Code § 15-6-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-112. Repealed

  15-6-112. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.12 by Sec. 13, Ch. 566, L. 1977; R.C.M. 1947, 84-301.12.
MT Code § 15-6-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-113. Repealed

  15-6-113. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.13 by Sec. 14, Ch. 566, L. 1977; R.C.M. 1947, 84-301.13.
MT Code § 15-6-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-114. Repealed

  15-6-114. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.14 by Sec. 15, Ch. 566, L. 1977; R.C.M. 1947, 84-301.14.
MT Code § 15-6-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-115. Repealed

  15-6-115. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.15 by Sec. 16, Ch. 566, L. 1977; amd. Sec. 11, Ch. 566, L. 1977; R.C.M. 1947, 84-301.15.
MT Code § 15-6-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-116. Repealed

  15-6-116. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.16 by Sec. 17, Ch. 566, L. 1977; amd. Sec. 2, Ch. 499, L. 1977; amd. Sec. 8, Ch. 576, L. 1977; R.C.M. 1947, 84-301.16.
MT Code § 15-6-117 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-117. Repealed

  15-6-117. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.17 by Sec. 18, Ch. 566, L. 1977; R.C.M. 1947, 84-301.17.
MT Code § 15-6-118 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-118. Repealed

  15-6-118. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.18 by Sec. 19, Ch. 566, L. 1977; R.C.M. 1947, 84-301.18.
MT Code § 15-6-119 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-119. Repealed

  15-6-119. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-301.19 by Sec. 20, Ch. 566, L. 1977; R.C.M. 1947, 84-301.19.
MT Code § 15-6-120 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-120. Repealed

  15-6-120. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. Sec. 15, Ch. 498, L. 1977; R.C.M. 1947, 84-310.20.
MT Code § 15-6-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-121. Repealed

  15-6-121. Repealed. Sec. 27, Ch. 693, L. 1979; Sec. 30, Ch. 712, L. 1979.   History: En. Sec. 3, Ch. 502, L. 1977; R.C.M. 1947, 84-301.21.
MT Code § 15-6-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-122. Business equipment tax on business personal property

  15-6-122. Business equipment tax on business personal property. A personal property tax applied to any class of personal property, excluding livestock, described in this part that belongs to, is claimed by, or is in the possession of or under the control or management of a sole proprietor, firm, association, partnership, business, corporation, or limited liability company is a business equipment tax.   History: En. Sec. 1, Ch. 347, L. 1995.
MT Code § 15-6-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-123. through 15-6-130 reserved

  15-6-123 through 15-6-130 reserved.
MT Code § 15-6-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-131. Class one property -- description -- taxable percentage

  15-6-131. Class one property -- description -- taxable percentage. (1) Class one property includes the annual net proceeds of all mines and mining claims except bentonite, coal, and metal mines.   (2) Class one property is taxed at 100% of its annual net proceeds after deducting the expenses specified and allowed by 15-23-503 or, for talc, as provided in 15-23-515 or, for vermiculite, as provided in 15-23-516 or, for limestone, as provided in 15-23-517 or, for industrial garnets and associated byproducts, as provided in 15-23-518.   History: En. Sec. 1, Ch. 693, L. 1979; amd. Sec. 1, Ch. 323, L. 1983; amd. Sec. 3, Ch. 531, L. 1989; amd. Sec. 3, Ch. 695, L. 1991; amd. Sec. 1, Ch. 700, L. 1991; amd. Sec. 3, Ch. 506, L. 1993; amd. Sec. 3, Ch. 397, L. 1995; amd. Sec. 12, Ch. 559, L. 2005.
MT Code § 15-6-132 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-132. Class two property -- description -- taxable percentage

  15-6-132. Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.   (2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.   History: En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.
MT Code § 15-6-133 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-133. Class three property -- description -- taxable percentage

  15-6-133. Class three property -- description -- taxable percentage. (1) Class three property includes:   (a) agricultural land as defined in 15-7-202;   (b) nonproductive patented mining claims outside the limits of an incorporated city or town held by an owner for the ultimate purpose of developing the mineral interests on the property. For the purposes of this subsection (1)(b), the following provisions apply:   (i) The claim may not include any property that is used for residential purposes, recreational purposes as described in 70-16-301, or commercial purposes as defined in 15-1-101 or any property the surface of which is being used for other than mining purposes or has a separate and independent value for other purposes.   (ii) Improvements to the property that would not disqualify the parcel are taxed as otherwise provided in this title, including that portion of the land upon which the improvements are located and that is reasonably required for the use of the improvements.   (iii) Nonproductive patented mining claim property must be valued as if the land were devoted to agricultural grazing use.   (c) parcels of land of 20 acres or more but less than 160 acres under one ownership that are not eligible for valuation, assessment, and taxation as agricultural land under 15-7-202(1), which are considered to be nonqualified agricultural land. Nonqualified agricultural land may not be devoted to a commercial or industrial purpose. Nonqualified agricultural land is valued at the average productive capacity value of grazing land.   (2) Subject to subsection (3), class three property is taxed at 2.16% of its productive capacity value.   (3) The taxable value of land described in subsection (1)(c) is computed by multiplying the value of the land by seven times the taxable percentage rate for agricultural land.   History: En. Sec. 3, Ch. 693, L. 1979; amd. Sec. 1, Ch. 739, L. 1985; amd. Sec. 3, Ch. 773, L. 1991; amd. Sec. 1, Ch. 267, L. 1993; amd. Sec. 1, Ch. 627, L. 1993; amd. Sec. 4, Ch. 485, L. 1995; amd. Sec. 1, Ch. 376, L. 2005; amd. Sec. 6, Ch. 361, L. 2015.
MT Code § 15-6-136 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-136. Repealed

  15-6-136. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. Sec. 6, Ch. 693, L. 1979; amd. Sec. 1, Ch. 330, L. 1981; amd. Sec. 5, Ch. 613, L. 1981; amd. Sec. 2, Ch. 599, L. 1983; amd. Sec. 2, Ch. 570, L. 1985; amd. Sec. 1, Ch. 660, L. 1987; amd. Sec. 1, Ch. 598, L. 1989; amd. Sec. 1, Ch. 648, L. 1989; amd. Sec. 2, Ch. 10, Sp. L. June 1989; amd. Sec. 5, Ch. 773, L. 1991; amd. Sec. 1, Ch. 409, L. 1997; amd. Sec. 1, Ch. 546, L. 1997; amd. Sec. 11, Ch. 285, L. 1999; amd. Sec. 1, Ch. 555, L. 1999; amd. Sec. 1, Ch. 11, Sp. L. May 2000.
MT Code § 15-6-137 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-137. Class seven property -- description -- taxable percentage

  15-6-137. Class seven property -- description -- taxable percentage. (1) Except as provided in subsection (2), class seven property includes:  (a) all property owned by cooperative rural electrical associations that serve less than 95% of the electricity consumers within the incorporated limits of a city or town, except rural electric cooperative properties described in 15-6-141(1)(c);   (b) electric transformers and meters; electric light and power substation machinery; natural gas measuring and regulating station equipment, meters, and compressor station machinery owned by noncentrally assessed public utilities; and tools used in the repair and maintenance of this property.   (2) Class seven property does not include wind generation facilities, biomass generation facilities, energy storage facilities classified under 15-6-157, and property classified under 15-6-163.   (3) Class seven property is taxed at 8% of its market value.   History: En. Sec. 7, Ch. 693, L. 1979; amd. Sec. 2, Ch. 330, L. 1981; amd. Sec. 1, Ch. 352, L. 1981; amd. Sec. 61, Ch. 575, L. 1981; amd. Sec. 1, Ch. 576, L. 1989; amd. Sec. 4, Ch. 10, Sp. L. June 1989; amd. Sec. 32, Ch. 505, L. 1997; amd. Sec. 33, Ch. 426, L. 1999; amd. Sec. 4, Ch. 563, L. 2005; amd. Sec. 1, Ch. 357, L. 2009; amd. Sec. 1, Ch. 309, L. 2011; amd. Sec. 3, Ch. 291, L. 2021.
MT Code § 15-6-139 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-139. Repealed

  15-6-139. Repealed. Sec. 11, Ch. 10, Sp. L. June 1989.   History: En. Sec. 9, Ch. 693, L. 1979; amd. Sec. 63, Ch. 575, L. 1981; amd. Sec. 9, Ch. 614, L. 1981; amd. Sec. 2, Ch. 278, L. 1983; amd. Sec. 3, Ch. 598, L. 1989.
MT Code § 15-6-140 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-140. Repealed

  15-6-140. Repealed. Sec. 11, Ch. 10, Sp. L. June 1989.   History: En. Sec. 10, Ch. 693, L. 1979; amd. Sec. 64, Ch. 575, L. 1981; amd. Sec. 10, Ch. 614, L. 1981; amd. Sec. 3, Ch. 278, L. 1983; amd. Sec. 3, Ch. 20, L. 1985; amd. Sec. 2, Ch. 584, L. 1987; amd. Sec. 4, Ch. 611, L. 1987; amd. Sec. 4, Ch. 598, L. 1989.
MT Code § 15-6-142 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 1. Classification|15-6-142. Repealed

  15-6-142. Repealed. Sec. 15, Ch. 773, L. 1991.   History: En. Sec. 4, Ch. 632, L. 1983; amd. Sec. 2, Ch. 663, L. 1985; amd. Sec. 3, Ch. 739, L. 1985; amd. Sec. 2, Ch. 427, L. 1987; amd. Sec. 2, Ch. 575, L. 1987; amd. Sec. 2, Ch. 612, L. 1991.