reglab/housing_qa huggingface dataset:
MT Code § 15-24-1206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1206. County suit for delinquent privilege tax

  15-24-1206. County suit for delinquent privilege tax. A tax due and unpaid under 15-24-1203 through 15-24-1205 constitutes a debt due the county for and on behalf of the various taxing units concerned in the tax. If the tax imposed by 15-24-1203 through 15-24-1205 or any portion of the tax is not paid at the time the tax becomes delinquent, the county auditor may issue a warrant in the name of the county directed to the clerk of the district court in the clerk's county, and the clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties, interest, and other costs for which the warrant is issued and the date when the warrant is filed. The docketed warrant has the effect of a judgment rendered by a district court and docketed in the office of the clerk, and the county has the same remedies against the possessor user as any other judgment docket.   History: En. Sec. 4, Ch. 370, L. 1969; R.C.M. 1947, 84-210; amd. Sec. 158, Ch. 56, L. 2009.
MT Code § 15-24-1207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1207. Reporting requirements -- penalty -- rules

  15-24-1207. Reporting requirements -- penalty -- rules. (1) Each private person who is a possessor or a beneficial user of tax-exempt property for industrial, trade, or other business purposes subject to tax pursuant to 15-24-1203 shall, on or before March 1 each year, file with the department a statement of the possession or other beneficial use of tax-exempt property in the preceding calendar year and the value of the property. The statement must be in the form prescribed by the department and must be verified by the possessor or beneficial user or, in the case of an association or corporation, by an officer of the association or corporation. The statement must include:   (a) the name and address of the person, association, or corporation;   (b) the location of the tax-exempt property; and   (c) the market value in dollars and cents of the tax-exempt property.   (2) A person who fails to file the statement required by subsection (1) must be assessed the penalty provided in 15-8-309.   (3) The department may adopt any reasonable rules necessary to insure that the possessor or other beneficial user of tax-exempt property complies with the provisions of this part.   History: En. Sec. 1, Ch. 683, L. 1983; amd. Sec. 3, Ch. 104, L. 1993; amd. Sec. 6, Ch. 427, L. 1999.
MT Code § 15-24-1208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1208. Apportionment of tax-exempt property

  15-24-1208. Apportionment of tax-exempt property. (1) If property is owned in any manner by both a tax-exempt person or entity and a person or entity subject to taxation, the ownership interest of the person or entity subject to taxation in the property must be assessed, and that interest is taxable. The department of revenue shall assess the value of the taxable interest in the property by prorating the value of the property between the taxable interest and the nontaxable interest based on the ownership interests shown on the title to the property or any other document that evidences the ownership of the property. If there is no title to the property or other document that evidences the ownership interests or if the title or other document does not show the ownership interest, the value of the property must be prorated among the owners as if each owner owned equal interests in the property.   (2) If property is tax-exempt by virtue of its use, it loses its tax-exempt status when the tax-exempt use ends. If the property is used for both a tax-exempt use and a taxable use, the property is taxed based on the taxable use. The department shall assess the property based on the ratio of the taxable use to the total tax-exempt and taxable use during the preceding calendar year multiplied by the market value of the property.   History: En. Sec. 1, Ch. 90, L. 1993.
MT Code § 15-24-1209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 12. State and Other Exempt Property|15-24-1209. Adjustment of taxes for formerly taxed property -- presumption of taxability

  15-24-1209. Adjustment of taxes for formerly taxed property -- presumption of taxability. (1) If the department reduces the amount of taxable property owned by a person or entity because of a determination that the property consists of the bed of a navigable river or stream, the department shall, as applicable, reduce the amount of tract land that is taxable or grazing land that is taxable before reducing the amount of irrigated land or nonirrigated land that is taxable.   (2) In the absence of adjudication by a court of competent jurisdiction of the ownership of the bed of any river or stream, it is the policy of the state that the department shall assess all land that is part of the bed and banks of a river or stream to the owner of record of the property.   (3) The department shall notify landowners of their right to request and shall provide upon request a revised assessment for tax year 2008 for the bed of any stream:   (a) not adjudicated to be navigable by a court of competent jurisdiction; or   (b) not determined navigable at the time of the original federal government surveys of the public land as evidenced by the recorded and monumented surveys of the meander lines of the river.   History: En. Sec. 2, Ch. 472, L. 2009.
MT Code § 15-24-1301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1301. Repealed

  15-24-1301. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7501 by Sec. 1, Ch. 549, L. 1975; R.C.M. 1947, 84-7501.
MT Code § 15-24-1302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1302. Repealed

  15-24-1302. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7502.1 by Sec. 1, Ch. 582, L. 1977; R.C.M. 1947, 84-7502.1.
MT Code § 15-24-1303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1303. Repealed

  15-24-1303. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7503.1 by Sec. 2, Ch. 582, L. 1977; R.C.M. 1947, 84-7503.1.
MT Code § 15-24-1304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1304. Repealed

  15-24-1304. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7504.1 by Sec. 3, Ch. 582, L. 1977; R.C.M. 1947, 84-7504.1; amd. Sec. 6, Ch. 274, L. 1981.
MT Code § 15-24-1305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1305. Repealed

  15-24-1305. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7505.1 by Sec. 4, Ch. 582, L. 1977; R.C.M. 1947, 84-7505.1.
MT Code § 15-24-1306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1306. Repealed

  15-24-1306. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7508.1 by Sec. 5, Ch. 582, L. 1977; R.C.M. 1947, 84-7508.1.
MT Code § 15-24-1307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1307. Repealed

  15-24-1307. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7509.1 by Sec. 6, Ch. 582, L. 1977; R.C.M. 1947, 84-7509.1.
MT Code § 15-24-1308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1308. Repealed

  15-24-1308. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7510.1 by Sec. 7, Ch. 582, L. 1977; R.C.M. 1947, 84-7510.1; amd. Sec. 24, Ch. 693, L. 1979.
MT Code § 15-24-1309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1309. Repealed

  15-24-1309. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7511.1 by Sec. 8, Ch. 582, L. 1977; R.C.M. 1947, 84-7511.1.
MT Code § 15-24-1310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1310. Repealed

  15-24-1310. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7512.1 by Sec. 9, Ch. 582, L. 1977; R.C.M. 1947, 84-7512.1.
MT Code § 15-24-1311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1311. Repealed

  15-24-1311. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7513.1 by Sec. 10, Ch. 582, L. 1977; R.C.M. 1947, 84-7513.1; amd. Sec. 25, Ch. 693, L. 1979.
MT Code § 15-24-1312 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1312. Repealed

  15-24-1312. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7514.1 by Sec. 11, Ch. 582, L. 1977; R.C.M. 1947, 84-7514.1.
MT Code § 15-24-1313 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1313. Repealed

  15-24-1313. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7516.1 by Sec. 13, Ch. 582, L. 1977; R.C.M. 1947, 84-7516.1.
MT Code § 15-24-1314 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1314. Repealed

  15-24-1314. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7517.1 by Sec. 14, Ch. 582, L. 1977; R.C.M. 1947, 84-7517.1.
MT Code § 15-24-1315 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1315. Repealed

  15-24-1315. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7518.1 by Sec. 15, Ch. 582, L. 1977; R.C.M. 1947, 84-7518.1.
MT Code § 15-24-1316 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1316. Repealed

  15-24-1316. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7519.1 by Sec. 16, Ch. 582, L. 1977; R.C.M. 1947, 84-7519.1.
MT Code § 15-24-1317 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1317. Repealed

  15-24-1317. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7515.1 by Sec. 12, Ch. 582, L. 1977; R.C.M. 1947, 84-7515.1.
MT Code § 15-24-1318 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 13. Montana Economic Land Development Act (Repealed)|15-24-1318. Repealed

  15-24-1318. Repealed. Sec. 1, Ch. 48, L. 1985.   History: En. 84-7520.1 by Sec. 17, Ch. 582, L. 1977; R.C.M. 1947, 84-7520.1.
MT Code § 15-24-1401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 14. New or Expanding Industry -- Ammunition Components|15-24-1401. Definitions

  15-24-1401. Definitions. The following definitions apply to 15-24-1402 unless the context requires otherwise:  (1) "Expansion" means that the industry has added or will add at least $50,000 worth of qualifying improvements or modernized processes to its property within the same jurisdiction either in the first tax year in which the benefits provided for in 15-24-1402 are to be received or in the preceding tax year.   (2) "Industry" includes but is not limited to a firm that:   (a) engages in the mechanical or chemical transformation of materials or substances into products in the manner defined as manufacturing in the North American Industry Classification System Manual prepared by the United States office of management and budget;   (b) engages in the extraction or harvesting of minerals, ore, or forestry products;   (c) engages in the processing of Montana raw materials such as minerals, ore, agricultural products, and forestry products;   (d) engages in the transportation, warehousing, or distribution of commercial products or materials if 50% or more of the industry's gross sales or receipts are earned from outside the state;   (e) earns 50% or more of its annual gross income from out-of-state sales;   (f) engages in the production of electrical energy in an amount of 1 megawatt or more by means of an alternative renewable energy source as defined in 15-6-225;   (g) operates a qualified data center or dedicated communications infrastructure classified under 15-6-162; or   (h) operates a green hydrogen facility, green hydrogen pipeline, or green hydrogen storage system as defined in 15-6-163.   (3) "New" means that the firm is new to the jurisdiction approving the resolution provided for in 15-24-1402(2) and has invested or will invest at least $125,000 worth of qualifying improvements or modernized processes in the jurisdiction either in the first tax year in which the benefits provided for in 15-24-1402 are to be received or in the preceding tax year. New industry does not include property treated as new industrial property under 15-6-135.   (4) "Qualifying" means meeting all the terms, conditions, and requirements for a reduction in taxable value under 15-24-1402 and this section.   History: En. Sec. 2, Ch. 564, L. 1981; amd. Sec. 1, Ch. 574, L. 1987; amd. Sec. 2, Ch. 694, L. 1991; amd. Sec. 29, Ch. 51, L. 1999; amd. Sec. 7, Ch. 591, L. 2001; amd. Sec. 2, Ch. 405, L. 2003; amd. Sec. 4, Ch. 438, L. 2017; amd. Sec. 1, Ch. 269, L. 2019; amd. Sec. 7, Ch. 291, L. 2021.
MT Code § 15-24-1403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 14. New or Expanding Industry -- Ammunition Components|15-24-1403. through 15-24-1409 reserved

  15-24-1403 through 15-24-1409 reserved.
MT Code § 15-24-1410 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 14. New or Expanding Industry -- Ammunition Components|15-24-1410. Manufacturer of ammunition components -- exemption from statewide property taxes

  15-24-1410. (Temporary) Manufacturer of ammunition components -- exemption from statewide property taxes. As provided in 30-20-204, property used in the manufacture of ammunition components is exempt from the property taxes levied for state educational purposes under 15-10-109, 20-9-331, 20-9-333, 20-9-360, and 20-25-439. The exemption must be administered and applied for as provided in Title 30, chapter 20, part 2. (Terminates December 31, 2024--sec. 16, Ch. 440, L. 2015.)   History: En. Sec. 8, Ch. 440, L. 2015; amd. Sec. 8, Ch. 3, L. 2019.
MT Code § 15-24-1601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1601. Purpose

  15-24-1601. Purpose. The purpose of this part is to provide legislation and guidance for the administration of a property tax abatement program for the restoration, rehabilitation, expansion, and new construction of certified residential and commercial properties located within national register historic districts and properties listed in the National Register of Historic Places. The abatement does not apply to the tax on personal property.   History: En. Sec. 1, Ch. 424, L. 1989.
MT Code § 15-24-1602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1602. Definitions

  15-24-1602. Definitions. As used in this part, the following definitions apply:   (1) "Board" means the local review board as provided in 15-24-1605.   (2) "Certification" means approval by the board or state historic preservation office of a property's qualification for the property tax abatement under the terms of this part.   (3) "Contributing" means a building, site, structure, or object with historic architectural qualities, historic association, or archaeological value for which a property is significant because:   (a) it was present during a period of significant local or state history and possesses historic design or architectural integrity reflecting its character at that time or is capable of yielding important information about the period; or   (b) it independently meets the criteria for listing in the National Register of Historic Places.   (4) "Rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary use while preserving those features of the property that are significant to its historical, architectural, and cultural values.   (5) "Restoration" means the process of accurately recovering the form, details, and setting of a property as it appeared when it was originally built or constructed by removing later work or replacing missing earlier work.   History: En. Sec. 2, Ch. 424, L. 1989.
MT Code § 15-24-1603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1603. Historic property tax abatement -- levy limitations

  15-24-1603. Historic property tax abatement -- levy limitations. (1) Subject to 15-10-420, a historic property undergoing rehabilitation, restoration, expansion, or new construction that meets criteria established by the review process described in 15-24-1605 or 15-24-1606 may receive a tax abatement during the construction period, not to exceed 12 months, and for up to 5 years following completion of the construction in accordance with subsections (2) and (4). The tax abatement is limited to 100% of the increase in taxable value caused by the rehabilitation, restoration, expansion, or new construction.   (2) In order to confer the tax benefits described in subsection (1), the governing body of the county or incorporated city or town where the improvement occurs shall establish by resolution the process for the use of the tax abatement provisions described in subsection (1). In order for a taxpayer to receive the tax benefits described in subsection (1), the taxpayer must have applied by March 1 of the year during which the benefit is first applicable. The governing body must have approved by separate resolution for each project, following due notice as provided in 7-1-2121 if a county or 7-1-4127 if an incorporated city or town and a public hearing, the use of the property tax abatement.   (3) (a) The governing body shall:   (i) publish due notice within the lesser of:   (A) 60 days of receiving a taxpayer's complete application for the tax treatment provided for in this section; or   (B) 30 days of receiving the board's recommendation under 15-24-1605(3); and   (ii) conduct a public hearing regarding an application for the tax treatment provided for in this section and deny or approve it within 120 days of receiving the application as provided in subsection (3)(a)(i).   (b) If the governing body fails to hold a hearing or deny or approve the application within 120 days of receiving the application, the applicant may seek from the district court in the jurisdiction in which the county, city, or town is located a writ of mandamus to compel the governing body to make a determination.   (4) Property that receives a tax benefit under this part is not entitled to any other exemption or special valuation provided by Montana law during the period of the abatement.   (5) (a) The tax abatement applies only to the number of mills levied:   (i) for high school and elementary school district purposes; and   (ii) by the local governing body approving the abatement.   (b) The abatement may not apply to statewide levies.   History: En. Sec. 3, Ch. 424, L. 1989; amd. Sec. 99, Ch. 584, L. 1999; amd. Sec. 4, Ch. 57, L. 2013.
MT Code § 15-24-1604 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1604. Eligibility

  15-24-1604. Eligibility. A property that meets the design review criteria in 15-24-1605 is eligible for the property tax abatement if it is:   (1) located within the boundaries of a national register historic district and contributes to the district, as determined by the state historic preservation office;   (2) a newly constructed property within the boundaries of a national register historic district that meets design review criteria as being architecturally compatible with the historic district, as determined by the local review board or the state historic preservation office; or   (3) listed individually in the National Register of Historic Places.   History: En. Sec. 4, Ch. 424, L. 1989.
MT Code § 15-24-1605 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1605. Responsibilities of local governing bodies -- local review board -- design review process

  15-24-1605. Responsibilities of local governing bodies -- local review board -- design review process. (1) A local governing body that approves the tax benefit may designate a local review board to establish an application and review process to certify eligible properties. The review process must include design review criteria based on the secretary of the interior's standards for preservation projects or other standards approved by the state historic preservation office.   (2) The board shall include:   (a) at least three members with professional expertise in history, planning, archaeology, architectural history, historic archaeology, or another historic preservation-related discipline;   (b) at least one architect; and   (c) up to two members of the general public.   (3) The board shall determine whether a property is eligible under 15-24-1604 and is qualified for the tax abatement. The board shall approve or deny an application for the tax abatement within 30 days of receiving a taxpayer's complete application and report its recommendation to the local governing body.   History: En. Sec. 5, Ch. 424, L. 1989; amd. Sec. 5, Ch. 57, L. 2013.
MT Code § 15-24-1606 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 16. Historic Properties|15-24-1606. Responsibilities of the state historic preservation office

  15-24-1606. Responsibilities of the state historic preservation office. (1) If the local governing body approving the tax abatement does not appoint a board under the provisions of 15-24-1605, the state historic preservation office shall provide design review assistance and certification for qualifying properties.   (2) The state historic preservation office shall evaluate design review standards submitted to it for approval by the board.   History: En. Sec. 6, Ch. 424, L. 1989.