reglab/housing_qa huggingface dataset:
MT Code § 15-7-138 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-138. Notice of classification and appraisal to single address for owners of undivided interest

  15-7-138. Notice of classification and appraisal to single address for owners of undivided interest. (1) (a) (i) Subject to subsection (2), in the case of multiple, undivided interests in a parcel of land, the department shall send the notice of classification and appraisal required by 15-7-102 to a single owner of the land, as provided in this section.   (ii) For multiple undivided interests that are mining claims, upon request of all the owners, the department shall send the notice of classification and appraisal required by 15-7-102 and separate assessments to each owner of an undivided interest.   (iii) Requests for separate assessment and receipt of separate notice under subsection (1)(a)(ii) are limited to mining claims as the multiple undivided interests existed on or prior to April 30, 2001. Additional division of interests after April 30, 2001, may not result in additional separate assessments.   (b) Except as provided in subsection (1)(c), the owners of the land shall provide to the department the name and address of the owner to whom the notice is to be sent and shall notify the department of a change in name or address. If an address is not provided, then the department shall send the notice to the address to which previous notices were sent.   (c) In the case of multiple, undivided interests in a parcel of land created after April 30, 2001, the department shall send the notice to the name and address shown on the recorded document creating the multiple, undivided interests in the land. If more than one name and address is shown on the document, the department shall send the notice to the first name and address shown on the document.   (2) A copy of the notice must be sent to other persons upon request of an owner of the land. If a parcel of land is located within the boundaries of a federally recognized Indian reservation, each individual fee patent, even when it is an undivided interest, will be treated as a separate assessment and receive a separate notice of classification and appraisal.   History: En. Sec. 1, Ch. 444, L. 2001; amd. Sec. 2, Ch. 315, L. 2003.
MT Code § 15-7-140 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-140. Notice appraisal and audit -- statement of rights

  15-7-140. Notice appraisal and audit -- statement of rights. Each county treasurer shall include in the notice required by 15-16-101(1), 15-16-119, and 15-24-202 a statement that property valuation staff employed by the department may enter private property to appraise or audit property for property tax purposes as provided in 15-7-139. The notice must include a statement of landowner rights in words substantially similar to: "You or your agent have the right to be present when your property is appraised or audited. If you wish to make an appointment for the next tax year, call (insert local department of revenue office phone number) or write your local department of revenue office between December 1 and December 31 of this year."   History: En. Sec. 2, Ch. 5, L. 2003.
MT Code § 15-7-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-203. Agricultural uses only considered in valuation

  15-7-203. Agricultural uses only considered in valuation. In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.   History: En. Sec. 5, Ch. 512, L. 1973; amd. Sec. 3, Ch. 56, L. 1974; R.C.M. 1947, 84-437.3.
MT Code § 15-7-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-204. Repealed

  15-7-204. Repealed. Sec. 6, Ch. 201, L. 1981.   History: En. Sec. 6, Ch. 512, L. 1973; R.C.M. 1947, 84-437.4.
MT Code § 15-7-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-205. Repealed

  15-7-205. Repealed. Sec. 6, Ch. 201, L. 1981.   History: En. Sec. 7, Ch. 512, L. 1973; amd. Sec. 4, Ch. 126, L. 1977; R.C.M. 1947, 84-437.5.
MT Code § 15-7-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-206. Improvements on agricultural land

  15-7-206. Improvements on agricultural land. (1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.   (2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202(1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.   History: En. Sec. 8, Ch. 512, L. 1973; amd. Sec. 2, Ch. 457, L. 1975; R.C.M. 1947, 84-437.6; amd. Sec. 3, Ch. 485, L. 1995; amd. Sec. 2, Ch. 224, L. 2019.
MT Code § 15-7-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-207. Continuance of valuation as agricultural land

  15-7-207. Continuance of valuation as agricultural land. Continuance of valuation, assessment, and taxation under this part shall depend upon continuance of the land in agricultural use and compliance with the other requirements of this part and not upon continuance in the same owner of title to the land.   History: En. Sec. 10, Ch. 512, L. 1973; R.C.M. 1947, 84-437.8; amd. Sec. 3, Ch. 201, L. 1981.
MT Code § 15-7-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-208. Reclassification by department

  15-7-208. Reclassification by department. The department may reclassify land as nonagricultural upon giving due notice to the property owner or any purchaser under contract for deed under the provisions of 15-7-102. Upon notice of a change in classification of land from agricultural to another use, the property owner may petition the department to reclassify the land as agricultural by completing a form prescribed by the department and by producing whatever information is necessary to prove that the subject land meets the definition of agricultural land embodied in 15-7-202.   History: En. 84-437.15 by Sec. 4, Ch. 56, L. 1974; R.C.M. 1947, 84-437.15; amd. Sec. 12, Ch. 526, L. 1983; amd. Sec. 42, Ch. 27, Sp. L. November 1993.
MT Code § 15-7-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-209. Reclassification by owner -- lien

  15-7-209. Reclassification by owner -- lien. (1) Whenever land that is or has been in agricultural use and is or has been valued, assessed, and taxed for agricultural use is applied to a use other than agricultural, the owner shall notify the department.   (2) The department shall provide, in a form eligible for recording, releases of lien, for those liens attributable to the former rollback tax, and the department shall present the releases to the county clerk and recorder for recording.   History: En. 84-437.16 by Sec. 5, Ch. 56, L. 1974; R.C.M. 1947, 84-437.16; amd. Sec. 1, Ch. 201, L. 1981; amd. Sec. 1, Ch. 423, L. 1981; amd. Sec. 1, Ch. 585, L. 1981; amd. Sec. 43, Ch. 27, Sp. L. November 1993.
MT Code § 15-7-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-210. Tax on change of use of part of tract

  15-7-210. Tax on change of use of part of tract. Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.   History: En. Sec. 11, Ch. 512, L. 1973; R.C.M. 1947, 84-437.9; amd. Sec. 4, Ch. 201, L. 1981.
MT Code § 15-7-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-211. Repealed

  15-7-211. Repealed. Sec. 6, Ch. 201, L. 1981.   History: En. Sec. 12, Ch. 512, L. 1973; R.C.M. 1947, 84-437.10.
MT Code § 15-7-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-212. Tract crossing county line -- whole

  15-7-212. Tract crossing county line -- whole. Where contiguous land in agricultural use in one ownership is located in more than one county, compliance with the minimum requirements shall be determined on the basis of the total area and value of farm crops on such land and not the area or value of farm crops on land which is located in the particular county.   History: En. Sec. 13, Ch. 512, L. 1973; R.C.M. 1947, 84-437.11.
MT Code § 15-7-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-213. Repealed

  15-7-213. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993.   History: En. Sec. 14, Ch. 512, L. 1973; R.C.M. 1947, 84-437.12.
MT Code § 15-7-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-214. Repealed

  15-7-214. Repealed. Sec. 6, Ch. 201, L. 1981.   History: En. Sec. 15, Ch. 512, L. 1973; R.C.M. 1947, 84-437.13.
MT Code § 15-7-215 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-215. Repealed

  15-7-215. Repealed. Sec. 6, Ch. 201, L. 1981.   History: En. Sec. 16, Ch. 512, L. 1973; R.C.M. 1947, 84-437.14; amd. Sec. 5, Ch. 581, L. 1979.
MT Code § 15-7-216 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-216. Repealed

  15-7-216. Repealed. Sec. 2, Ch. 695, L. 1979.   History: En. Sec. 1, Ch. 191, L. 1957; amd. Sec. 14, Ch. 405, L. 1973; amd. Sec. 1, Ch. 353, L. 1975; amd. Sec. 1, Ch. 123, L. 1977; R.C.M. 1947, 84-429.7(2).
MT Code § 15-7-217 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-217. through 15-7-220 reserved

  15-7-217 through 15-7-220 reserved.
MT Code § 15-7-221 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-221. Repealed

  15-7-221. Repealed. Secs. 4, 5, Ch. 563, L. 1995.   History: En. Sec. 3, Ch. 267, L. 1993; amd. Sec. 5, Ch. 485, L. 1995; amd. Sec. 3, Ch. 563, L. 1995.
MT Code § 15-7-222 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 2. Agricultural Appraisal|15-7-222. Terminated

  15-7-222. Terminated. Sec. 12, Ch. 267, L. 1993.   History: En. Sec. 4, Ch. 267, L. 1993.
MT Code § 15-7-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-301. Short title

  15-7-301. Short title. This part may be cited as the "Realty Transfer Act".   History: En. 84-7301 by Sec. 1, Ch. 528, L. 1975; R.C.M. 1947, 84-7301.
MT Code § 15-7-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-302. Purpose

  15-7-302. Purpose. The purpose of this part is to obtain sales price data necessary to the determination of statewide levels and uniformity of real estate assessments by the most efficient, economical, and reliable method.   History: En. 84-7302 by Sec. 2, Ch. 528, L. 1975; R.C.M. 1947, 84-7302.
MT Code § 15-7-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-303. Definitions

  15-7-303. Definitions. As used in this part, the following definitions apply:   (1) "Person" means an individual, corporation, partnership, or other business organization, trust, fiduciary, or agent or any other party presenting a document for recordation.   (2) "Real estate" includes:   (a) land;   (b) growing timber;   (c) buildings, structures, fixtures, fences, and improvements affixed to land.   (3) "Transfer" means an act of the parties or of the law by which the title to real property is conveyed from one person to another.   (4) "Value" means the amount of the full actual consideration for real estate paid or to be paid, including the amount of any lien or liens on the real estate.   History: En. 84-7303 by Sec. 3, Ch. 528, L. 1975; R.C.M. 1947, 84-7303; amd. Sec. 57, Ch. 42, L. 1997.
MT Code § 15-7-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-304. Report of transfers -- change of ownership records

  15-7-304. Report of transfers -- change of ownership records. (1) All transfers of real property that are not evidenced by a recorded document, except those transfers otherwise provided for in this part, must be reported to the department on the form prescribed.   (2) The department is not required to change any ownership records used for the assessment or taxation of real property unless the department has received a transfer certificate from the clerk and recorder and the transfer has been reported to the department as provided by rule. If the grantor on the transfer certificate is not the person to whom the property is assessed on the property tax record, the department may not substitute the grantee's name on the certificate for the name of the current person listed on the property tax record, but the department shall add the grantee's name to the property tax record with the name of the person to whom the property is assessed. The department shall mail notification of the change to the person to whom the property is assessed and to the grantee. The department shall substitute the grantee's name on the property tax record when reliable evidence demonstrates that the grantee is the owner of the property for tax purposes.   History: En. 84-7304 by Sec. 4, Ch. 528, L. 1975; R.C.M. 1947, 84-7304; amd. Sec. 44, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 532, L. 1995.
MT Code § 15-7-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-305. Realty transfer certificate required

  15-7-305. Realty transfer certificate required. (1) The county clerk and recorder shall require the parties to the transaction or their agents or representatives to complete a certificate declaring the consideration paid or to be paid for the real estate transferred.   (2) An instrument or deed evidencing a transfer of real estate may not be accepted for recordation until the certificate has been received by the county clerk and recorder. The validity or effectiveness of an instrument or deed between the parties to it is not affected by failure to comply with the provisions in this part.   (3) (a) Except as provided in 85-2-423, the form of certificate must be prescribed by the department of revenue, and the department shall provide an adequate supply of forms to each county clerk and recorder in the state.   (b) The department shall coordinate with the department of natural resources and conservation and the water court to develop water right ownership update forms. The water right ownership update form must be part of or attached to the realty transfer certificate.   (4) The clerk and recorder shall prepare a certificate for each contract for deed filed for recording.   (5) The clerk and recorder shall transmit each executed certificate to the department.   History: En. 84-7305 by Sec. 5, Ch. 528, L. 1975; R.C.M. 1947, 84-7305; amd. Sec. 1, Ch. 167, L. 1997; amd. Sec. 1, Ch. 70, L. 2005.
MT Code § 15-7-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-306. Rules

  15-7-306. Rules. The department of revenue may prescribe such rules as are reasonably necessary to facilitate and expedite the provisions and administration of this part.   History: En. 84-7306 by Sec. 6, Ch. 528, L. 1975; R.C.M. 1947, 84-7306.
MT Code § 15-7-307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-307. Certificate -- exceptions

  15-7-307. Certificate -- exceptions. The certificate required by this part applies to all transfers. However, the certificate filed for the following transfers need not disclose the consideration paid or to be paid for the real estate transferred:   (1) an instrument recorded prior to July 1, 1975;   (2) the sale of agricultural land when the land is used for agricultural purposes;   (3) the sale of timberland when the land is used for producing timber;   (4) a transfer by the United States, this state, or any instrumentality, agency, or subdivision of the United States or this state;   (5) an instrument that (without added consideration) confirms, corrects, modifies, or supplements a previously recorded instrument;   (6) a transfer pursuant to a court decree;   (7) a transfer pursuant to mergers, consolidations, or reorganizations of corporations, partnerships, or other business entities;   (8) a transfer by a subsidiary corporation to its parent corporation without actual consideration or in sole consideration of the cancellation or surrender of subsidiary stock;   (9) a transfer of decedents' estates;   (10) a transfer of a gift;   (11) a transfer between husband and wife or parent and child with only nominal actual consideration for the transfer;   (12) an instrument the effect of which is to transfer the property to the same party or parties;   (13) a sale for delinquent taxes or assessments, a sheriff's sale, or a sale pursuant to a bankruptcy court order;   (14) a transfer made in contemplation of death.   History: En. 84-7307 by Sec. 7, Ch. 528, L. 1975; R.C.M. 1947, 84-7307; amd. Sec. 5, Ch. 681, L. 1985; amd. Sec. 2, Ch. 532, L. 1995; amd. Sec. 21, Ch. 114, L. 2003; amd. Sec. 2, Ch. 399, L. 2011.
MT Code § 15-7-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-308. Disclosure of information restricted -- exceptions

  15-7-308. Disclosure of information restricted -- exceptions. (1) Except as provided in subsection (2), the certificate required by this part and the information contained in the certificate are not a public record and must be held confidential by the county clerk and recorder and the department. This is because the legislature finds that the demands of individual privacy outweigh the merits of public disclosure. The confidentiality provisions do not apply to compilations from the certificates, to summaries, analyses, and evaluations based upon the compilations, or to sales data used by the department to value residential property in a property taxpayer's market model area after the property taxpayer signs a written or electronic confidentiality agreement.   (2) The confidentiality provisions of this section do not apply to the information contained in the water right ownership update form or any other form prepared and filed with the department of natural resources and conservation pursuant to 85-2-424 for purposes of maintaining a system of centralized water right records as mandated by Article IX, section 3(4), of the Montana constitution. A person may access water right transfer information through the department of natural resources and conservation pursuant to the department's implementation of the requirements of 85-2-112(3).   History: En. 84-7308 by Sec. 8, Ch. 528, L. 1975; R.C.M. 1947, 84-7308; amd. Sec. 45, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 167, L. 1997; amd. Sec. 2, Ch. 70, L. 2005; amd. Sec. 1, Ch. 366, L. 2007; amd. Sec. 2, Ch. 336, L. 2015.
MT Code § 15-7-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-309. Classification or assessment methods

  15-7-309. Classification or assessment methods. (1) This part shall not change or modify the methods of classification or assessment of real estate as provided for in this title or in any law of this state.   (2) The sale price of real estate shall not be the sole determinant of assessed value. The department shall consider, wherein the consideration is to be paid in deferred installments over a period of 10 years or more, the terms of the contract, amount of downpayment, amount of each installment, rate of interest, and other covenants or exceptional circumstances which may affect the consideration paid for real estate.   History: En. 84-7309 by Sec. 9, Ch. 528, L. 1975; R.C.M. 1947, 84-7309.
MT Code § 15-7-310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-310. Penalty

  15-7-310. Penalty. A person convicted of violating any provision of this part shall be fined not to exceed $500 or be imprisoned in the county jail for any term not to exceed 6 months, or both.   History: En. 84-7310 by Sec. 12, Ch. 528, L. 1975; R.C.M. 1947, 84-7310.
MT Code § 15-7-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 3. Realty Transfer Act|15-7-311. Costs

  15-7-311. Costs. Notwithstanding 1-2-112, the duties, obligations, or responsibilities imposed on local government entities by this part are such that related costs are incurred as a part of their normal operating procedures.   History: En. 84-7311 by Sec. 10, Ch. 528, L. 1975; R.C.M. 1947, 84-7311.
MT Code § 15-7-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 4. Appraisal of Residential Property in Areas of Changing Use|15-7-401. Purpose

  15-7-401. Purpose. The legislature finds that the rapid commercial and industrial growth in many Montana cities and towns is engulfing homes. Owners of these homes are often forced to pay higher property taxes upon these homes because their property is appraised on its industrial or commercial use. The legislature intends that houses and lots in these areas of changing use shall be appraised on their value as residential property.   History: En. Sec. 1, Ch. 702, L. 1979.
MT Code § 15-7-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 4. Appraisal of Residential Property in Areas of Changing Use|15-7-402. Application for residential appraisal of certain land and improvements

  15-7-402. Application for residential appraisal of certain land and improvements. (1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department.   (2) In the application, the owner shall:   (a) assert that the property is used only for human habitation and is the principal residence of the owner;   (b) sign a statement pledging that the property will continue to be used as residential property; and   (c) show that the statement has been filed with the county clerk and recorder of the county in which the property is located.   (3) When the department has approved an application for residential use, the department and its agents shall consider only those indicia of value that the property has for residential use.   (4) Failure to file an application under this section may not result in reclassification on real property unless there has been an actual change in use.   History: En. Sec. 2, Ch. 702, L. 1979; amd. Sec. 46, Ch. 27, Sp. L. November 1993.