reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 3. Migratory Personal Property › 15-24-302. Collection procedure

15-24-302. Collection procedure.
All property mentioned in 15-24-301 is assessed at the same value as property of like kind and character, and the assessment, levy, and collection of the tax are governed by the provisions of 15-8-408, 15-16-119, 15-16-404, 15-17-911, and 15-24-202, except livestock taxation governed by 81-7-104 and Title 81, chapter 7, part 2.
History: En. Sec. 3, Ch. 41, L. 1953; amd. Sec. 7, Ch. 260, L. 1977; R.C.M. 1947, 84-6010; amd. Sec. 18, Ch. 581, L. 1979; amd. Sec. 9, Ch. 663, L. 1979; amd. Sec. 2, Ch. 159, L. 1981; amd. Sec. 2, Ch. 598, L. 1981; amd. Sec. 51, Ch. 587, L. 1987; amd. Sec. 106, Ch. 27, Sp. L. November 1993; amd. Sec. 9, Ch. 515, L. 1999; amd. Sec. 3, Ch. 189, L. 2005; amd. Sec. 18, Ch. 596, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 3. Migratory Personal Property › 15-24-303. Proration of tax on personal property -- refund

15-24-303. Proration of tax on personal property -- refund.
(1) The tax on personal property brought, driven, coming into, or otherwise located in the state on or after the assessment date must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year. This section does not apply to motor vehicles taxed under Title 61, chapter 3, part 5, or to livestock subject to the per capita fee under 15-24-921.
(2) If property upon which taxes have been paid is removed from the state, the taxpayer may obtain a refund of a prorated portion of the taxes, subject to the requirements of 15-16-613.
History: En. Sec. 4, Ch. 41, L. 1953; amd. Sec. 8, Ch. 260, L. 1977; R.C.M. 1947, 84-6011; amd. Sec. 2, Ch. 615, L. 1989; amd. Sec. 2, Ch. 587, L. 1993; amd. Sec. 6, Ch. 576, L. 1995; amd. Sec. 17, Ch. 285, L. 1999; amd. Sec. 96, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 3. Migratory Personal Property › 15-24-304. Prorated fee in lieu of tax -- aircraft

15-24-304. Prorated fee in lieu of tax -- aircraft.
(1) A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.
(2) The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303.
(3) A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202.
(4) A person owning a migratory aircraft shall register as prescribed in 67-3-201(5) and pay the fee in lieu of tax.
History: En. 84-4218 by Sec. 3, Ch. 542, L. 1975; amd. Sec. 3, Ch. 210, L. 1977; R.C.M. 1947, 84-4218; amd. Sec. 1, Ch. 220, L. 1981; amd. Sec. 4, Ch. 157, L. 1983; amd. Sec. 7, Ch. 453, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 3. Migratory Personal Property › 15-24-305. Taxation of motion picture and television commercial property

15-24-305. Taxation of motion picture and television commercial property.
Except as provided in 61-3-520, property used exclusively for filming motion pictures or television commercials and that remains in the state for a period exceeding 180 consecutive days in a calendar year is subject to assessment and taxation as all other property subject to property taxation.
History: En. Sec. 2, Ch. 525, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 4. Business Inventories (Repealed) › 15-24-401. Repealed

15-24-401. Repealed.
Sec. 35, Ch. 581, L. 1979.
History: En. 84-422.1 by Sec. 1, Ch. 182, L. 1977; R.C.M. 1947, 84-422.1.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 4. Business Inventories (Repealed) › 15-24-402. Repealed

15-24-402. Repealed.
Sec. 6, Ch. 613, L. 1981.
History: En. 84-422.2 by Sec. 1, Ch. 255, L. 1977; R.C.M. 1947, 84-422.2.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 4. Business Inventories (Repealed) › 15-24-403. Repealed

15-24-403. Repealed.
Sec. 6, Ch. 613, L. 1981.
History: En. 84-422.3 by Sec. 2, Ch. 255, L. 1977; R.C.M. 1947, 84-422.3.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-501. Repealed

15-24-501. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: (1), (2)En. Sec. 6, Ch. 64, L. 1929; re-en. Sec. 2000.6, R.C.M. 1935; amd. Sec. 1, Ch. 172, L. 1957; amd. Sec. 1, Ch. 516, L. 1973; amd. Sec. 3, Ch. 341, L. 1975; Sec. 84-308, R.C.M. 1947; (3)En. Sec. 2, Ch. 64, L. 1929; re-en. Sec. 2000.2, R.C.M. 1935; (4)En. Sec. 3, Ch. 64, L. 1929; re-en. Sec. 2000.3, R.C.M. 1935; Sec. 84-305, R.C.M. 1947; R.C.M. 1947, 84-304, 84-305, 84-308.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-502. Repealed

15-24-502. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 1, Ch. 81, L. 1921; re-en. Sec. 2064, R.C.M. 1921; re-en. Sec. 2064, R.C.M. 1935; R.C.M. 1947, 84-4602.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-503. Repealed

15-24-503. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 2, Ch. 81, L. 1921; re-en. Sec. 2065, R.C.M. 1921; re-en. Sec. 2065, R.C.M. 1935; R.C.M. 1947, 84-4603.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-504. Repealed

15-24-504. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 3, Ch. 81, L. 1921; re-en. Sec. 2066, R.C.M. 1921; re-en. Sec. 2066, R.C.M. 1935; amd. Sec. 86, Ch. 405, L. 1973; amd. Sec. 16, Ch. 388, L. 1975; R.C.M. 1947, 84-4604.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-505. Repealed

15-24-505. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 4, Ch. 81, L. 1921; re-en. Sec. 2067, R.C.M. 1921; amd. Sec. 1, Ch. 64, L. 1927; re-en. Sec. 2067, R.C.M. 1935; amd. Sec. 87, Ch. 405, L. 1973; amd. Sec. 17, Ch. 388, L. 1975; amd. Sec. 55, Ch. 566, L. 1977; R.C.M. 1947, 84-4605.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-506. Repealed

15-24-506. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 1, Ch. 72, L. 1967; amd. Sec. 88, Ch. 405, L. 1973; amd. Sec. 18, Ch. 388, L. 1975; R.C.M. 1947, 84-4606.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-507. Repealed

15-24-507. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 9, p. 76, L. 1891; re-en. Sec. 3694, Pol. C. 1895; re-en. Sec. 2506, Rev. C. 1907; re-en. Sec. 2063, R.C.M. 1921; re-en. Sec. 2063, R.C.M. 1935; R.C.M. 1947, 84-4601.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 5. Banks (Repealed) › 15-24-508. Repealed

15-24-508. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 5, Ch. 64, L. 1929; re-en. Sec. 2000.5, R.C.M. 1935; amd. Sec. 2, Ch. 25, L. 1971; amd. Sec. 1, Ch. 501, L. 1977; R.C.M. 1947, 84-307.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 6. Insurance Companies (Repealed) › 15-24-601. Repealed

15-24-601. Repealed.
Sec. 4, Ch. 577, L. 2003.
History: En. Sec. 1, Ch. 64, L. 1915; re-en. Sec. 2111, R.C.M. 1921; re-en. Sec. 2111, R.C.M. 1935; R.C.M. 1947, 84-5101.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 6. Insurance Companies (Repealed) › 15-24-602. Repealed

15-24-602. Repealed.
Sec. 4, Ch. 577, L. 2003.
History: En. Sec. 2, Ch. 64, L. 1915; re-en. Sec. 2112, R.C.M. 1921; re-en. Sec. 2112, R.C.M. 1935; R.C.M. 1947, 84-5102; amd. Sec. 2, Ch. 617, L. 1989; amd. Sec. 28, Ch. 51, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 6. Insurance Companies (Repealed) › 15-24-603. Repealed

15-24-603. Repealed.
Sec. 17, Ch. 634, L. 1979.
History: En. Sec. 1, Ch. 63, L. 1929; re-en. Sec. 2112.1, R.C.M. 1935; amd. Sec. 59, Ch. 566, L. 1977; R.C.M. 1947, 84-5103.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 7. Production Credit Associations › 15-24-701. Production credit associations -- assessment and payment

15-24-701. Production credit associations -- assessment and payment.
Every production credit association organized under the provisions of section 1131d of Title 12, United States Codes Annotated, shall be assessed for and pay taxes upon all real and personal property owned by such association.
History: En. Sec. 1, Ch. 35, L. 1951; amd. Sec. 113, Ch. 405, L. 1973; amd. Sec. 19, Ch. 388, L. 1975; R.C.M. 1947, 84-5801; amd. Sec. 12, Ch. 634, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 8. Building and Loan Associations › 15-24-801. Savings and loan associations -- taxation

15-24-801. Savings and loan associations -- taxation.
Every savings and loan association subject to regulation under Title 32, chapter 2, must be assessed for and pay taxes upon all real and personal property owned by the association. The secretary of an association shall furnish to the department, within 5 days after demand, a condensed statement, verified by oath, of the resources and liabilities of the association as disclosed by its books at noon on January 1 in each year. If the secretary fails to make the statement, the department shall immediately obtain the information from any other available source, and for this purpose it shall have access to the books of the association. The department shall make an assessment of the real estate and personal property owned by the association in a manner that is as fair and equitable as it may be able to make from the best information available, or the department may, for the purpose of the assessment, adopt the figures disclosed by any prior report made by the association to any state or federal officer under a state or federal law. A person required by this section to make the statement provided for in this section who fails to furnish it is guilty of a misdemeanor.
History: En. Sec. 20, Ch. 57, L. 1927; amd. Sec. 1, Ch. 62, L. 1929; re-en. Sec. 6355.21, R.C.M. 1935; amd. Sec. 2, Ch. 391, L. 1973; amd. Sec. 1, Ch. 388, L. 1975; Sec. 7-122, R.C.M. 1947; amd. and redes. 84-7001 by Sec. 76, Ch. 431, L. 1975; R.C.M. 1947, 84-7601; amd. Sec. 13, Ch. 634, L. 1979; amd. Sec. 107, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-901. Repealed

15-24-901. Repealed.
Secs. 27, 31, Ch. 285, L. 1999.
History: En. 84-5201.3 by Sec. 1, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.3; amd. Sec. 4, Ch. 570, L. 1985; amd. Sec. 45, Ch. 370, L. 1987; amd. Sec. 108, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-902. Number of livestock

15-24-902. Number of livestock.
The department shall determine the number of livestock for the purposes of the per capita fee imposed under 15-24-921 in each county where they are located on February 1 of each year. The livestock must be assigned to the person by whom they were owned or claimed or in whose possession or control they were at midnight of February 1 in that year.
History: En. Sec. 3720, Pol. C. 1895; re-en. Sec. 2530, Rev. C. 1907; re-en. Sec. 2068, R.C.M. 1921; re-en. Sec. 2068, R.C.M. 1935; R.C.M. 1947, 84-5201; amd. Sec. 8, Ch. 598, L. 1989; amd. Sec. 109, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 576, L. 1995; amd. Sec. 18, Ch. 285, L. 1999; amd. Sec. 97, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-903. Duty of owner to assist in assessment

15-24-903. Duty of owner to assist in assessment.
(1) The owner of livestock, as defined in 15-24-921, or the owner's agent shall deliver to the department by March 1 of each year an electronic or written statement, under oath, listing the number of the owner's livestock and the county or counties where the livestock were located on February 1 of the same year.
(2) As used in this section, "agent" means any person, persons, company, or corporation, including a feedlot operator or owner of grazing land, who has charge of livestock on the assessment date.
History: En. 84-5201.1 by Sec. 4, Ch. 507, L. 1975; amd. Sec. 6, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.1; amd. Sec. 2, Ch. 663, L. 1979; amd. Sec. 9, Ch. 598, L. 1989; amd. Sec. 110, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 576, L. 1995; amd. Sec. 19, Ch. 285, L. 1999; amd. Sec. 1, Ch. 54, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-904. Penalty for violation of law

15-24-904. Penalty for violation of law.
If a person, company, or corporation who is the owner or is in charge of livestock within this state fails to make the statement or statements as provided in 15-24-903, the department shall, after 10 days' notice to the person who failed to file the report, assess the penalty provided in 15-8-309 on the per capita fee, as provided in 15-24-921.
History: En. Sec. 7, Ch. 125, L. 1909; re-en. Sec. 2075, R.C.M. 1921; re-en. Sec. 2075, R.C.M. 1935; amd. Sec. 5, Ch. 507, L. 1975; R.C.M. 1947, 84-5208; amd. Sec. 3, Ch. 663, L. 1979; amd. Sec. 111, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 285, L. 1999; amd. Sec. 5, Ch. 427, L. 1999; amd. Sec. 19, Ch. 7, L. 2001; amd. Sec. 98, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-905. Livestock brought into state -- notice to department

15-24-905. Livestock brought into state -- notice to department.
The owner or the agent, manager, or supervisor of any person, corporation, or association bringing livestock into this state after February 1 shall include the name of the owner of the livestock, the number of livestock, and the county or counties into which the livestock are moved on a livestock reporting form due on March 1 of the following year.
History: En. Sec. 5, Ch. 41, L. 1953; amd. Sec. 114, Ch. 405, L. 1973; amd. Sec. 20, Ch. 388, L. 1975; R.C.M. 1947, 84-6012; amd. Sec. 7, Ch. 663, L. 1979; amd. Sec. 10, Ch. 598, L. 1989; amd. Sec. 112, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 54, L. 2015; amd. Sec. 1, Ch. 120, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-906. Collection of fee on livestock

15-24-906. Collection of fee on livestock.
The department, upon receipt of the livestock reporting form provided for in 15-24-905 or other information that livestock have been brought into a county from outside of the state after February 1 in any year, shall immediately proceed under the provisions of this part.
History: En. Sec. 6, Ch. 41, L. 1953; amd. Sec. 115, Ch. 405, L. 1973; amd. Sec. 21, Ch. 388, L. 1975; amd. Sec. 9, Ch. 260, L. 1977; R.C.M. 1947, 84-6013; amd. Sec. 113, Ch. 27, Sp. L. November 1993; amd. Sec. 3, Ch. 54, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-907. Repealed

15-24-907. Repealed.
Sec. 15, Ch. 663, L. 1979.
History: En. Sec. 7, Ch. 41, L. 1953; amd. Sec. 116, Ch. 405, L. 1973; amd. Sec. 10, Ch. 260, L. 1977; R.C.M. 1947, 84-6014.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-908. Repealed

15-24-908. Repealed.
Sec. 11, Ch. 598, L. 1989.
History: En. 84-5201.4 by Sec. 2, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.4; amd. Sec. 11, Ch. 663, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-909. Repealed

15-24-909. Repealed.
Sec. 11, Ch. 598, L. 1989.
History: En. 84-5201.5 by Sec. 3, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.5; amd. Sec. 12, Ch. 663, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-910. Repealed

15-24-910. Repealed.
Sec. 11, Ch. 598, L. 1989.
History: En. 84-5201.6 by Sec. 4, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.6; amd. Sec. 13, Ch. 663, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-911. Repealed

15-24-911. Repealed.
Sec. 11, Ch. 598, L. 1989.
History: En. Sec. 10, Ch. 663, L. 1979; amd. Sec. 7, Ch. 20, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-920. Repealed

15-24-920. Repealed.
Secs. 27, 31, Ch. 285, L. 1999.
History: En. Sec. 1, Ch. 627, L. 1991; amd. Sec. 7, Ch. 539, L. 1993; amd. Sec. 114, Ch. 27, Sp. L. November 1993; amd. Sec. 7, Ch. 576, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-921. Per capita fee to pay expenses of enforcing livestock laws

15-24-921. Per capita fee to pay expenses of enforcing livestock laws.
(1) (a) A per capita fee is authorized and directed to be imposed by the department on all poultry and honey bees, all swine 3 months of age or older, and all other livestock 9 months of age or older in each county of this state. The fee is in addition to appropriations and is to help pay the salaries and all expenses connected with the enforcement of the livestock laws of the state and bounties on wild animals as provided in 81-7-104.
(b) A per capita fee may not be imposed on bison owned by a tribal member or tribe and located on fee land or tribal land within the boundaries of a reservation.
(2) The per capita fee is due on March 1 of each year. The penalty and interest provisions contained in 15-1-216 apply to late payments of the fee.
(3) Except as provided in subsection (1)(b), as used in this section, "livestock" means cattle, sheep, swine, poultry, honey bees, goats, horses, mules, asses, llamas, alpacas, domestic bison, ostriches, rheas, emus, and domestic ungulates.
History: En. Sec. 1, Ch. 127, L. 1915; re-en. Sec. 2076, R.C.M. 1921; re-en. Sec. 2076, R.C.M. 1935; R.C.M. 1947, 84-5209; amd. Sec. 3, Ch. 660, L. 1987; amd. Sec. 2, Ch. 627, L. 1991; amd. Sec. 2, Ch. 417, L. 1993; amd. Sec. 115, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 206, L. 1995; amd. Sec. 99, Ch. 574, L. 2001; amd. Sec. 5, Ch. 13, Sp. L. August 2002; amd. Sec. 4, Ch. 54, L. 2015; amd. Sec. 1, Ch. 119, L. 2017; amd. Sec. 1, Ch. 507, L. 2021; amd. Sec. 2, Ch. 120, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-922. Board of livestock to prescribe per capita fee -- refunds

15-24-922. Board of livestock to prescribe per capita fee -- refunds.
(1) The board of livestock shall annually prescribe the amount of the per capita fee to be made against livestock of all classes for the purpose indicated in 15-24-921.
(2) The per capita fee must be calculated each year to provide not more than 110% of the average annual revenue that was generated solely by the per capita fee in the 3 previous years. The calculation may not include investment income and must apply a reasonable factor for nonpayment and late payment of fees and for reimbursement to the department pursuant to 15-24-925 for collection of the fee.
(3) (a) A livestock owner who moves livestock between states is entitled to a refund of the per capita fee collected under 15-24-921 based on the number of months that the livestock have situs in Montana. The amount of the refund is equal to the ratio of the number of months that the livestock do not have situs in the state to the number of months in the year, multiplied by the original per capita fee due. A taxpayer shall apply to the board of livestock on a form prescribed by the board for a refund allowed under this subsection by March 31 of the following year. The applicant shall provide a statement showing the date when the livestock were moved out of or into the state and documentation of livestock transfers pursuant to Title 81, chapter 3, part 2.
(b) For the purposes of 15-24-921 and this section, the per capita fee may not be prorated.
History: En. Sec. 2, Ch. 127, L. 1915; re-en. Sec. 2077, R.C.M. 1921; re-en. Sec. 2077, R.C.M. 1935; amd. Sec. 194, Ch. 516, L. 1973; R.C.M. 1947, 84-5210; amd. Sec. 10, Ch. 79, L. 1983; amd. Sec. 4, Ch. 660, L. 1987; amd. Sec. 3, Ch. 627, L. 1991; amd. Sec. 4, Ch. 576, L. 1995; amd. Sec. 21, Ch. 285, L. 1999; amd. Sec. 100, Ch. 574, L. 2001; amd. Sec. 1, Ch. 83, L. 2015; amd. Sec. 1, Ch. 15, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-923. Repealed

15-24-923. Repealed.
Sec. 12, Ch. 660, L. 1987.
History: En. Sec. 3, Ch. 127, L. 1915; re-en. Sec. 2078, R.C.M. 1921; amd. Sec. 1, Ch. 152, L. 1929; re-en. Sec. 2078, R.C.M. 1935; amd. Sec. 109, Ch. 147, L. 1963; amd. Sec. 1, Ch. 422, L. 1975; amd. Sec. 1, Ch. 120, L. 1977; amd. Sec. 60, Ch. 566, L. 1977; R.C.M. 1947, 84-5211; amd. Sec. 1, Ch. 445, L. 1981; amd. Sec. 1, Ch. 277, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-924. Repealed

15-24-924. Repealed.
Sec. 12, Ch. 660, L. 1987.
History: En. Sec. 4, Ch. 127, L. 1915; re-en. Sec. 2079, R.C.M. 1921; re-en. Sec. 2079, R.C.M. 1935; amd. Sec. 89, Ch. 147, L. 1963; amd. Sec. 2, Ch. 422, L. 1975; amd. Sec. 2, Ch. 120, L. 1977; R.C.M. 1947, 84-5212; amd. Sec. 1, Ch. 277, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-925. Reimbursement to department -- transmission of fees to state

15-24-925. (Temporary) Reimbursement to department -- transmission of fees to state.
(1) The department may withhold 2% of the money received under 15-24-921 as reimbursement for the collection of the fee on livestock unless a different percentage of money to be withheld is mutually agreed upon by the department and the department of livestock on an annual basis.
(2) The department shall designate the amount received from the fee imposed on sheep and the amount received from the fee imposed on all other livestock and shall specify the separate amounts in the report to the department of livestock. The money, when received by the department, must be deposited in an account in the special revenue fund to the credit of the department of livestock. The money in the account must be kept separate from other funds received by the department of livestock. Interest earned on money in the account must be deposited in the account.
(3) At least $350,000 must be transferred from the state special revenue account in subsection (2) to the predatory animal special revenue account provided for in 81-7-106 in each fiscal year. (Terminates June 30, 2029--sec. 3, Ch. 20, L. 2023.)
15-24-925. (Effective July 1, 2029) Reimbursement to department -- transmission of fees to state.
(1) The department may withhold 2% of the money received under 15-24-921 as reimbursement for the collection of the fee on livestock unless a different percentage of money to be withheld is mutually agreed upon by the department and the department of livestock on an annual basis.
(2) The department shall designate the amount received from the fee imposed on sheep and the amount received from the fee imposed on all other livestock and shall specify the separate amounts in the report to the department of livestock. The money, when received by the department, must be deposited in an account in the special revenue fund to the credit of the department of livestock. The money in the account must be kept separate from other funds received by the department of livestock. Interest earned on money in the account must be deposited in the account.
(3) The amount of $350,000 is transferred from the state special revenue account in subsection (2) to the predatory animal special revenue account provided for in 81-7-106 in each fiscal year.
History: En. Sec. 5, Ch. 127, L. 1915; re-en. Sec. 2080, R.C.M. 1921; re-en. Sec. 2080, R.C.M. 1935; R.C.M. 1947, 84-5213; amd. Sec. 1, Ch. 100, L. 1983; amd. Sec. 3, Ch. 444, L. 1983; amd. Sec. 5, Ch. 660, L. 1987; amd. Sec. 4, Ch. 509, L. 1995; amd. Sec. 7, Ch. 257, L. 2001; amd. Sec. 101, Ch. 574, L. 2001; amd. Sec. 6, Ch. 13, Sp. L. August 2002; amd. Sec. 1, Ch. 12, L. 2005; amd. Sec. 6, Ch. 339, L. 2011; amd. Sec. 2, Ch. 284, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-926. Repealed

15-24-926. Repealed.
Secs. 27, 31, Ch. 285, L. 1999.
History: En. Sec. 14, Ch. 663, L. 1979; amd. Sec. 4, Ch. 627, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 9. Livestock › 15-24-931. Repealed

15-24-931. Repealed.
Secs. 27, 31, Ch. 285, L. 1999.
History: En. 84-5222 by Sec. 1, Ch. 393, L. 1977; R.C.M. 1947, 84-5222; amd. Sec. 68, Ch. 575, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 11. Leasehold and Other Interests in U.S. Property › 15-24-1101. Federal property held under contract by private person subject to taxation

15-24-1101. Federal property held under contract by private person subject to taxation.
Real or personal property of the United States or any department or agency of the United States held under contract of sale, lease, or other interest or estate in the property by any person for the person's exclusive use is subject to assessment for ad valorem property taxation as provided in this part. However, this part does not apply to real property held and in immediate use and occupation by this state or any county, municipal corporation, or political subdivision in this state.
History: En. Sec. 1, Ch. 212, L. 1951; R.C.M. 1947, 84-6101; amd. Sec. 156, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 11. Leasehold and Other Interests in U.S. Property › 15-24-1102. Federal property held under contract of sale

15-24-1102. Federal property held under contract of sale.
When the property is held under a contract of sale or other agreement whereby upon payment the legal title is or may be acquired by the person, the real property shall be assessed and taxed as defined in Title 15, chapter 6, part 1, and 15-8-111 without deduction on account of the whole or any part of the purchase price or other sum due on the property remaining unpaid. The lien for the tax may not attach to, impair, or be enforced against any interest of the United States in the real property.
History: En. Sec. 2, Ch. 212, L. 1951; amd. Sec. 66, Ch. 566, L. 1977; R.C.M. 1947, 84-6102; amd. Sec. 22, Ch. 693, L. 1979; amd. Sec. 46, Ch. 370, L. 1987; amd. Sec. 7, Ch. 10, Sp. L. June 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 11. Leasehold and Other Interests in U.S. Property › 15-24-1103. Federal property held under lease

15-24-1103. Federal property held under lease.
When the property is held under lease, other interest, or estate therein that is less than the fee, except under contract of sale, the property must be assessed and taxed for the value, as defined in Title 15, chapter 6, part 1, of the leasehold, interest, or estate in the property. The lien for the tax must attach to and be enforced against only the leasehold, interest, or estate in the property. Whenever the interest in the property is acquired through foreclosure, the lessor is liable for property taxes. When the United States authorizes the taxation of the property for the full assessed value of the fee, the property must be assessed for full assessed value as defined in 15-8-111.
History: En. Sec. 3, Ch. 212, L. 1951; amd. Sec. 67, Ch. 566, L. 1977; R.C.M. 1947, 84-6103; amd. Sec. 23, Ch. 693, L. 1979; amd. Sec. 47, Ch. 370, L. 1987; amd. Sec. 8, Ch. 10, Sp. L. June 1989; amd. Sec. 2, Ch. 80, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 11. Leasehold and Other Interests in U.S. Property › 15-24-1104. Collection of taxes on interests in United States lands

15-24-1104. Collection of taxes on interests in United States lands.
In addition to all other remedies available for the collection of taxes, all taxes levied in any year against property held as under the provisions of this part shall be a debt due and owing from the person so holding such property as of the date of delinquency for taxes on property for such tax year. If any such tax be not paid within 1 year from such date, the county within which such property is located may institute for itself, the state of Montana, and all other municipal corporations sharing in such taxes an action for the collection of said taxes, together with interest, costs, and other lawful charges thereon. At the time of commencement of such action, the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of said person.
History: En. Sec. 4, Ch. 212, L. 1951; R.C.M. 1947, 84-6104.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 12. State and Other Exempt Property › 15-24-1201. State and other exempt property held under contract -- when taxable

15-24-1201. State and other exempt property held under contract -- when taxable.
Property of the state of Montana or any department, agency, or subdivision of the state or any other property not subject to ad valorem tax to the owner of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with lease money applicable to the purchase price by any person for the person's exclusive use, is subject to assessment to the purchaser or lessee for ad valorem property taxation.
History: En. Sec. 1, Ch. 39, L. 1965; R.C.M. 1947, 84-204; amd. Sec. 157, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 12. State and Other Exempt Property › 15-24-1202. Taxable interests in state and other exempt property -- assessment

15-24-1202. Taxable interests in state and other exempt property -- assessment.
When such property is held under a contract of sale or other agreement whereby on certain payment or payments the legal title is or may be acquired by such person, such property shall be assessed to such person and taxed without deduction on account of the whole or any part of the purchase price or other sum due on such property remaining unpaid, provided that the lien for such tax neither attach to, impair, nor be enforced against any interest of the state of Montana or any department, agency, or subdivision thereof.
History: En. Sec. 2, Ch. 39, L. 1965; R.C.M. 1947, 84-205.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 12. State and Other Exempt Property › 15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions

15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions.
(1) There is imposed and must be collected a tax upon the possession or other beneficial use for industrial, trade, or other business purposes enjoyed by any private individual, association, or corporation of any property, real or personal, that for any reason is exempt from taxation. The tax is imposed upon the possession or other beneficial use of an electric transmission line and associated facilities, except that lines and facilities of a design capacity of less than 500 kilovolts are not subject to the tax.
(2) The tax may not be imposed upon:
(a) the possession or other beneficial use of railroad right-of-way or track owned by the United States or acquired by the state pursuant to Title 60, chapter 11, part 1, as long as the state or the United States retains ownership and the right-of-way or track is used exclusively for rail transportation;
(b) the beneficial use by a person of property held by a port authority, created under Title 7, chapter 14, part 11, or by a port authority owned by the United States or an agency of the United States unless the port authority provides for the exclusive use of the property by the person;
(c) the possession or other beneficial use of public lands occupied under the terms of recreational, mineral, timber, or grazing leases or permits issued by the United States or the state of Montana or upon any easement unless the lease, permit, or easement entitles the lessee or permittee to exclusive possession of the premises to which the lease, permit, or easement relates; or
(d) the possession or other beneficial use of buildings owned by public entities and located upon public airports. However, privately owned buildings located on public airport property are subject to taxation.
History: En. Sec. 1, Ch. 370, L. 1969; amd. Sec. 1, Ch. 387, L. 1977; R.C.M. 1947, 84-207; amd. Sec. 3, Ch. 683, L. 1983; amd. Sec. 2, Ch. 591, L. 1987; amd. Sec. 12, Ch. 83, L. 1989; amd. Sec. 1, Ch. 621, L. 1991; amd. Sec. 1, Ch. 104, L. 1993; amd. Sec. 1, Ch. 427, L. 1993; amd. Sec. 2, Ch. 49, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 12. State and Other Exempt Property › 15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes

15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes.
The tax imposed upon the possession or other beneficial use of tax-exempt property for industrial, trade, or other business purposes is on the separate private interest in the tax-exempt property. The amount of payments that are made in lieu of taxes must be credited against the amount of tax that is imposed upon the beneficial use of property owned by the federal government.
History: En. Sec. 2, Ch. 370, L. 1969; R.C.M. 1947, 84-208; amd. Sec. 2, Ch. 104, L. 1993; amd. Sec. 1, Ch. 256, L. 1993; amd. Sec. 2, Ch. 427, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 12. State and Other Exempt Property › 15-24-1205. Privilege tax -- assessment and collection -- no lien

15-24-1205. Privilege tax -- assessment and collection -- no lien.
The tax imposed hereunder shall be assessed to such possessors or users of the tax-exempt property upon the same forms and shall be collected and distributed at the same time and in the same manner as taxes assessed to owners, possessors, or other claimants of property which is subject to ad valorem taxation, except that such taxes shall not become a lien against the property and no such tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax imposed hereunder.
History: En. Sec. 3, Ch. 370, L. 1969; R.C.M. 1947, 84-209.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.