reglab/housing_qa huggingface dataset:
MT Code § 15-24-1607 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1607. Disqualification and penalty

  15-24-1607. Disqualification and penalty. (1) Following certification and during the period of tax abatement, a property that is altered in a way that adversely affects those elements that qualify it as historically contributing must be disqualified from receiving the tax abatement.   (2) If a historic property that has received a tax abatement under this part is disqualified, the owner is liable for back taxes, interest, and a penalty. These assessments must be extended against the property on the next general real property tax roll, to be collected and distributed in the same manner as the currently assessed real property tax. The back taxes, interest, and penalty must equal the sum of the following:   (a) the difference in the total real property taxes due during the years the tax abatement was in effect and the total real property taxes which would have been due had the special assessment not been in effect for those years;   (b) interest on the amount calculated in subsection (2)(a) at the rate for delinquent property taxes provided for in 15-16-102; plus   (c) a penalty of 15% on the sum of subsections (2)(a) and (2)(b).   (3) Back taxes, interest, or penalty may not be imposed on a property transferred to an ownership that makes the property exempt from property taxation or if the property is destroyed by fire or an act of God.   History: En. Sec. 7, Ch. 424, L. 1989.
MT Code § 15-24-1701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 17. Commercial and Other Property|15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion

  15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion. (1) The governing body of a county or consolidated local government unit may suspend collection of delinquent property taxes on commercial property to facilitate the purchase and continued operation of a business utilizing the commercial property if the property has not been used in a business for 6 months immediately preceding the date of suspension.   (2) The governing body may refuse to suspend delinquent taxes if it determines that the purchase of the commercial property is not an arm's-length transaction or if the purchase otherwise appears to be a restructuring of ownership for the primary purpose of escaping payment of delinquent property taxes or if the governing body determines the suspension is not in the best interest of the county.   (3) If the purchaser is obtaining financing as a part of a purchase agreement, the purchaser may request and the governing body may grant a subordination of the suspended tax lien to the financing. The request must include an operational plan, levels of employment, and other factors the governing body may consider important in determining if subordination of the county's tax lien position is in the best interest of the people of the county. Subordination does not diminish any other claims of tax lien as established by this section.   (4) Upon the request of the purchaser, the governing body may cancel the collection of the suspended delinquent property taxes, in accordance with 15-24-1702, after holding a public hearing and making a determination that canceling the suspended delinquent property taxes is in the best interest of the public. The governing body may not cancel the suspended delinquent property taxes if the purchaser is delinquent on taxes for any other property within the governing body's taxing jurisdiction.   History: En. Sec. 11(1) thru (3), Ch. 631, L. 1989; amd. Sec. 11, Ch. 16, L. 1991; amd. Sec. 1, Ch. 77, L. 1991; amd. Sec. 1, Ch. 189, L. 2019.
MT Code § 15-24-1702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 17. Commercial and Other Property|15-24-1702. Resolution to suspend or cancel delinquent taxes

  15-24-1702. Resolution to suspend or cancel delinquent taxes. (1) In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after:   (a) providing notice, as set forth in 7-1-2121;   (b) holding a public hearing; and   (c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend or cancel delinquent property taxes. The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension or cancellation of the delinquent property taxes, and the governing body shall consider the information before reaching a final decision.   (2) The resolution must state that the suspension or cancellation is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the new owner as required by the local government.   History: En. Sec. 11(4), Ch. 631, L. 1989; amd. Sec. 2, Ch. 422, L. 1993.
MT Code § 15-24-1703 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 17. Commercial and Other Property|15-24-1703. Application of suspension or cancellation

  15-24-1703. Application of suspension or cancellation. The suspension or cancellation of delinquent property taxes pursuant to this part:   (1) applies to all mills levied in the county or otherwise required under state law, including levies or assessments required under Title 15, chapter 10, 20-9-331, and 20-9-333;   (2) does not apply to assessments made against property for the payment of bonds issued pursuant to Title 7, chapter 12.   History: En. Sec. 11(5), Ch. 631, L. 1989; amd. Sec. 4, Ch. 57, L. 2009.
MT Code § 15-24-1704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 17. Commercial and Other Property|15-24-1704. Terminated

  15-24-1704. Terminated. Sec. 5, Ch. 422, L. 1993.   History: En. Sec. 1, Ch. 422, L. 1993.
MT Code § 15-24-1801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 18. Business Incubators|15-24-1801. Definitions

  15-24-1801. Definitions. Unless the context requires otherwise, the following definitions apply to 15-24-1802:   (1) "Business incubator" means a facility in which space is leased to new small businesses and that provides shared services and business assistance to the new businesses in order to improve their chances of success. The services provided may include but are not limited to receptionist, copying, computer, telephone, secretarial, and meeting services. The assistance provided may include but is not limited to advice concerning marketing plans, business plans, accounting, and administration.   (2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.   History: En. Sec. 1, Ch. 666, L. 1989.
MT Code § 15-24-1901 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 19. Industrial Parks|15-24-1901. Definitions

  15-24-1901. Definitions. Unless the context requires otherwise, the following definitions apply to this part:   (1) "Industrial park" means property zoned for light and heavy industry. The term includes fully developed or partially developed land and improvements and undeveloped land. The term also includes undeveloped land owned by a local economic development organization if the local economic development organization provides reasonable evidence and the governing body is satisfied that the property is suitable for development as an industrial park and that the local economic development organization will develop the land as an industrial park.   (2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.   (3) "Port authority" means a port authority created under 7-14-1101 or 7-14-1102.   History: En. Sec. 1, Ch. 679, L. 1989; amd. Sec. 1, Ch. 277, L. 1995.
MT Code § 15-24-2001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 20. Local Economic Development Organizations|15-24-2001. Definitions

  15-24-2001. Definitions. Unless the context requires otherwise, the following definitions apply to this part:   (1) "Building and land" means commercial improvements and land sold or donated to a local economic development organization for subsequent sale or lease to a profit-oriented, employment-stimulating business. The term includes commercial property that has not been used in a business for 6 months immediately preceding the sale or donation of the building and land to the local economic development organization.   (2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.   History: En. Sec. 1, Ch. 693, L. 1991.
MT Code § 15-24-2101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed)|15-24-2101. Repealed

  15-24-2101. Repealed. Sec. 31, Ch. 361, L. 2015.   History: En. Sec. 1, Ch. 421, L. 2009.
MT Code § 15-24-2102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed)|15-24-2102. Repealed

  15-24-2102. Repealed. Sec. 31, Ch. 361, L. 2015.   History: En. Sec. 2, Ch. 421, L. 2009.
MT Code § 15-24-2103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed)|15-24-2103. Repealed

  15-24-2103. Repealed. Sec. 31, Ch. 361, L. 2015.   History: En. Sec. 3, Ch. 421, L. 2009.
MT Code § 15-24-2301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 23. Clean Coal Technology Projects (Repealed)|15-24-2301. Repealed

  15-24-2301. Repealed. Sec. 2, Ch. 33, Sp. L. November 1993.   History: En. Sec. 1, Ch. 722, L. 1991.
MT Code § 15-24-2302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 23. Clean Coal Technology Projects (Repealed)|15-24-2302. Repealed

  15-24-2302. Repealed. Sec. 2, Ch. 33, Sp. L. November 1993.   History: En. Sec. 2, Ch. 722, L. 1991; amd. Sec. 121, Ch. 27, Sp. L. November 1993.
MT Code § 15-24-2401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 24. Value-Added Manufacturing (Repealed)|15-24-2401. Repealed

  15-24-2401. Repealed. Sec. 1, Ch. 37, L. 2013.   History: En. Sec. 1, Ch. 786, L. 1991.
MT Code § 15-24-2402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 24. Value-Added Manufacturing (Repealed)|15-24-2402. Repealed

  15-24-2402. Repealed. Sec. 1, Ch. 37, L. 2013.   History: En. Sec. 2, Ch. 786, L. 1991; amd. Sec. 30, Ch. 51, L. 1999.
MT Code § 15-24-2403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 24. Value-Added Manufacturing (Repealed)|15-24-2403. Repealed

  15-24-2403. Repealed. Sec. 1, Ch. 37, L. 2013.   History: En. Sec. 3, Ch. 786, L. 1991; amd. Sec. 33, Ch. 2, L. 2009; amd. Sec. 159, Ch. 56, L. 2009.
MT Code § 15-24-2404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 24. Value-Added Manufacturing (Repealed)|15-24-2404. Repealed

  15-24-2404. Repealed. Sec. 1, Ch. 37, L. 2013.   History: En. Sec. 4, Ch. 786, L. 1991; amd. Sec. 7, Ch. 597, L. 2005.
MT Code § 15-24-2405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 24. Value-Added Manufacturing (Repealed)|15-24-2405. Repealed

  15-24-2405. Repealed. Sec. 1, Ch. 37, L. 2013.   History: En. Sec. 5, Ch. 786, L. 1991.
MT Code § 15-24-2501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 25. Trucks and Truck Tractors (Repealed)|15-24-2501. Repealed

  15-24-2501. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 8, Ch. 575, L. 1993.
MT Code § 15-24-3001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3001. Repealed

  15-24-3001. Repealed. Sec. 14, Ch. 13, L. 2021.  History: En. Sec. 1, Ch. 592, L. 2001; amd. Sec. 26, Ch. 128, L. 2011.
MT Code § 15-24-3002 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3002. Repealed

  15-24-3002. Repealed. Sec. 14, Ch. 13, L. 2021.  History: En. Sec. 2, Ch. 592, L. 2001.
MT Code § 15-24-3003 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3003. reserved

  15-24-3003 reserved.
MT Code § 15-24-3004 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3004. Wind generation facility impact fee for local governmental units and school districts

  15-24-3004. Wind generation facility impact fee for local governmental units and school districts. (1) An owner or operator of a wind generation facility used for a commercial purpose is subject to an initial local governmental and local school impact fee to be paid for each year of the first 3 years after construction of the wind generation facility begins. The annual impact fee may not exceed 0.5% of the total cost of constructing the wind generation facility.  (2) (a) Subject to subsection (2)(b), the impact fee is assessed and distributed as provided in 15-24-3005(1) and (2).   (b) Local governmental units may enter into an interlocal agreement as provided in 15-24-3005(3).   (3) (a) For the purposes of this section, "wind generation facility" means any combination of a physically connected wind turbine or turbines, associated prime movers, and other associated property, including appurtenant land and improvements and personal property, that are normally operated together to produce electric power from wind.   (b) The term does not include a wind generation facility used for noncommercial purposes or exclusively for agricultural purposes.   History: En. Sec. 2, Ch. 563, L. 2005; amd. Sec. 1, Ch. 109, L. 2015; amd. Sec. 1, Ch. 13, L. 2021.
MT Code § 15-24-3005 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3005. Wind generation facility impact fee for local governmental units and school districts

  15-24-3005. Wind generation facility impact fee for local governmental units and school districts. (1) Except as provided in subsection (3), the jurisdictional area of a local governmental unit in which a wind generation facility is located is the local governmental unit that is authorized to assess the impact fee pursuant to 15-24-3004(1).  (2) The impact fee must be distributed to the local governmental unit for local impacts and to the impacted school districts.   (3) Subject to the conditions of 15-24-3006 and subsection (4) of this section, if the wind generation facility is located within the jurisdictional areas of multiple local governmental units of the county or contiguous counties, the local governmental units may enter into an interlocal agreement under Title 7, chapter 11, part 1, to determine how the fee should be distributed among the various local governmental units and impacted school districts pursuant to subsection (2). The county in which the wind generation facility is located is authorized to assess the fee under the interlocal agreement.   (4) For purposes of 15-24-3004, a "local governmental unit" means a county, city, or town. If a wind generation facility is located within a tax increment financing district, the tax increment financing district is considered a local governmental unit and is entitled to the distribution of impact fees under this section. A tax increment financing district may not receive a distribution of impact fees if a wind generation facility is not located within the district.   (5) Impact fees imposed under 15-24-3004(2)(b) or under subsection (3) of this section must be deposited in the county electrical energy generation impact fee reserve account established in 15-24-3006 for the county in which the wind generation facility is located. Money in the account may not be expended until the multiple local governmental units have entered into an interlocal agreement.   History: En. Sec. 3, Ch. 592, L. 2001; amd. Sec. 16, Ch. 130, L. 2005; amd. Sec. 8, Ch. 563, L. 2005; amd. Sec. 2, Ch. 13, L. 2021.
MT Code § 15-24-3006 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3006. Electrical energy generation impact fee reserve account

  15-24-3006. Electrical energy generation impact fee reserve account. (1) The governing body of a county receiving impact fees under 15-24-3004(2)(b) or that received impact fees from an electrical generation facility under former 15-24-3005(4) before the amendments in Chapter 13, Laws of 2021, shall establish or hold the collections in the electrical energy generation impact fee reserve account. Money held in the account may not be considered as cash balance for the purpose of reducing mill levies.  (2) Money may be expended from the account for any purpose of an interlocal agreement provided for in 15-24-3004 or 15-24-3005. The county treasurer shall distribute money in the account to each local governmental unit according to the terms of the interlocal agreement.   (3) Money in the account must be invested as provided by law. Interest and income from the investment of the electrical energy generation impact fee reserve account must be credited to the account.   History: En. Sec. 4, Ch. 592, L. 2001; amd. Sec. 9, Ch. 563, L. 2005; amd. Sec. 3, Ch. 13, L. 2021.
MT Code § 15-24-3007 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 30. Electrical Generation and Delivery Facilities|15-24-3007. Electrical generation impact fund

  15-24-3007. Electrical generation impact fund. (1) A local governmental unit, as defined in 15-24-3005, and a school district that receives impact fees pursuant to 15-24-3004(2)(a), former 15-24-3005(2) before the amendments in Chapter 13, Laws of 2021, 15-24-3005, or 15-24-3006 shall establish or retain the electrical generation impact fund for the deposit or expenditure of the fees. A local governmental unit or school district may retain the money in the fund for any time period considered appropriate by the governing body of the local governmental unit or school district. Money retained in the fund may not be considered as fund balance for the purpose of reducing mill levies.  (2) Money may be expended from the fund for any purpose allowed by law.   (3) Money in the fund must be invested as provided by law. Interest and income earned on the investment of money in the fund must be credited to the fund.   (4) The fund must be financially administered as a nonbudgeted fund by a city, town, or county under the provisions of Title 7, chapter 6, part 40, or by a school district under the provisions of Title 20, chapter 9, part 5.   History: En. Sec. 5, Ch. 592, L. 2001; amd. Sec. 10, Ch. 563, L. 2005; amd. Sec. 4, Ch. 13, L. 2021.
MT Code § 15-24-3101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal|15-24-3101. Policy

  15-24-3101. Policy. It is the policy of the state of Montana that the tax classifications, rates, abatements, and exemptions in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be strictly limited to new investments that qualify under the standards established in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. The provisions of 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 do not apply to any previously existing properties or to any new investments or property that does not qualify under 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. It is also the policy of the state of Montana that the classifications, rates, abatements, and exemptions in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to encourage investment in energy development that is consistent with maintaining a clean and healthful environment and that may not otherwise occur without 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. Sections 15-6-158 and 15-6-159 and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are not to be interpreted as a precedent for reducing the taxation of any other property in the state or for affecting the use of any property valuation method for tax purposes established under law to meet the standards of the Montana constitution and law. The department of environmental quality and the department of revenue are directed to administer and interpret 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 strictly in accordance with this policy. Any ambiguities in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be resolved in favor of the strict reading of this policy.   History: En. Sec. 2, Ch. 2, Sp. L. May 2007.
MT Code § 15-24-3103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal|15-24-3103. through 15-24-3110 reserved

  15-24-3103 through 15-24-3110 reserved.