reglab/statecodes huggingface dataset:
2023 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.
(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; amd. Sec. 2, Ch. 644, L. 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 16. Historic Properties › 15-24-1607. Disqualification and penalty

15-24-1607. Disqualification and penalty.
(1) Following certification and during the period of tax abatement, a property that is altered in a way that adversely affects those elements that qualify it as historically contributing must be disqualified from receiving the tax abatement.
(2) If a historic property that has received a tax abatement under this part is disqualified, the owner is liable for back taxes, interest, and a penalty. These assessments must be extended against the property on the next general real property tax roll, to be collected and distributed in the same manner as the currently assessed real property tax. The back taxes, interest, and penalty must equal the sum of the following:
(a) the difference in the total real property taxes due during the years the tax abatement was in effect and the total real property taxes which would have been due had the special assessment not been in effect for those years;
(b) interest on the amount calculated in subsection (2)(a) at the rate for delinquent property taxes provided for in 15-16-102; plus
(c) a penalty of 15% on the sum of subsections (2)(a) and (2)(b).
(3) Back taxes, interest, or penalty may not be imposed on a property transferred to an ownership that makes the property exempt from property taxation or if the property is destroyed by fire or an act of God.
History: En. Sec. 7, Ch. 424, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 17. Commercial and Other Property › 15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion

15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion.
(1) The governing body of a county or consolidated local government unit may suspend collection of delinquent property taxes on commercial property to facilitate the purchase and continued operation of a business utilizing the commercial property if the property has not been used in a business for 6 months immediately preceding the date of suspension.
(2) The governing body may refuse to suspend delinquent taxes if it determines that the purchase of the commercial property is not an arm's-length transaction or if the purchase otherwise appears to be a restructuring of ownership for the primary purpose of escaping payment of delinquent property taxes or if the governing body determines the suspension is not in the best interest of the county.
(3) If the purchaser is obtaining financing as a part of a purchase agreement, the purchaser may request and the governing body may grant a subordination of the suspended tax lien to the financing. The request must include an operational plan, levels of employment, and other factors the governing body may consider important in determining if subordination of the county's tax lien position is in the best interest of the people of the county. Subordination does not diminish any other claims of tax lien as established by this section.
(4) Upon the request of the purchaser, the governing body may cancel the collection of the suspended delinquent property taxes, in accordance with 15-24-1702, after holding a public hearing and making a determination that canceling the suspended delinquent property taxes is in the best interest of the public. The governing body may not cancel the suspended delinquent property taxes if the purchaser is delinquent on taxes for any other property within the governing body's taxing jurisdiction.
History: En. Sec. 11(1) thru (3), Ch. 631, L. 1989; amd. Sec. 11, Ch. 16, L. 1991; amd. Sec. 1, Ch. 77, L. 1991; amd. Sec. 1, Ch. 189, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 17. Commercial and Other Property › 15-24-1702. Resolution to suspend or cancel delinquent taxes

15-24-1702. Resolution to suspend or cancel delinquent taxes.
(1) In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after:
(a) providing notice, as set forth in 7-1-2121;
(b) holding a public hearing; and
(c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend or cancel delinquent property taxes. The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension or cancellation of the delinquent property taxes, and the governing body shall consider the information before reaching a final decision.
(2) The resolution must state that the suspension or cancellation is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the new owner as required by the local government.
History: En. Sec. 11(4), Ch. 631, L. 1989; amd. Sec. 2, Ch. 422, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 17. Commercial and Other Property › 15-24-1703. Application of suspension or cancellation

15-24-1703. Application of suspension or cancellation.
The suspension or cancellation of delinquent property taxes pursuant to this part:
(1) applies to all mills levied in the county or otherwise required under state law, including levies or assessments required under Title 15, chapter 10, 20-9-331, and 20-9-333;
(2) does not apply to assessments made against property for the payment of bonds issued pursuant to Title 7, chapter 12.
History: En. Sec. 11(5), Ch. 631, L. 1989; amd. Sec. 4, Ch. 57, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 18. Business Incubators › 15-24-1801. Definitions

15-24-1801. Definitions.
Unless the context requires otherwise, the following definitions apply to 15-24-1802:
(1) "Business incubator" means a facility in which space is leased to new small businesses and that provides shared services and business assistance to the new businesses in order to improve their chances of success. The services provided may include but are not limited to receptionist, copying, computer, telephone, secretarial, and meeting services. The assistance provided may include but is not limited to advice concerning marketing plans, business plans, accounting, and administration.
(2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.
History: En. Sec. 1, Ch. 666, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 19. Industrial Parks › 15-24-1901. Definitions

15-24-1901. Definitions.
Unless the context requires otherwise, the following definitions apply to this part:
(1) "Industrial park" means property zoned for light and heavy industry. The term includes fully developed or partially developed land and improvements and undeveloped land. The term also includes undeveloped land owned by a local economic development organization if the local economic development organization provides reasonable evidence and the governing body is satisfied that the property is suitable for development as an industrial park and that the local economic development organization will develop the land as an industrial park.
(2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.
(3) "Port authority" means a port authority created under 7-14-1101 or 7-14-1102.
History: En. Sec. 1, Ch. 679, L. 1989; amd. Sec. 1, Ch. 277, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 20. Local Economic Development Organizations › 15-24-2001. Definitions

15-24-2001. Definitions.
Unless the context requires otherwise, the following definitions apply to this part:
(1) "Building and land" means commercial improvements and land sold or donated to a local economic development organization for subsequent sale or lease to a profit-oriented, employment-stimulating business. The term includes commercial property that has not been used in a business for 6 months immediately preceding the sale or donation of the building and land to the local economic development organization.
(2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.
History: En. Sec. 1, Ch. 693, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed) › 15-24-2101. Repealed

15-24-2101. Repealed.
Sec. 31, Ch. 361, L. 2015.
History: En. Sec. 1, Ch. 421, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed) › 15-24-2102. Repealed

15-24-2102. Repealed.
Sec. 31, Ch. 361, L. 2015.
History: En. Sec. 2, Ch. 421, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed) › 15-24-2103. Repealed

15-24-2103. Repealed.
Sec. 31, Ch. 361, L. 2015.
History: En. Sec. 3, Ch. 421, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 23. Clean Coal Technology Projects (Repealed) › 15-24-2301. Repealed

15-24-2301. Repealed.
Sec. 2, Ch. 33, Sp. L. November 1993.
History: En. Sec. 1, Ch. 722, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 23. Clean Coal Technology Projects (Repealed) › 15-24-2302. Repealed

15-24-2302. Repealed.
Sec. 2, Ch. 33, Sp. L. November 1993.
History: En. Sec. 2, Ch. 722, L. 1991; amd. Sec. 121, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 24. Value-Added Manufacturing (Repealed) › 15-24-2401. Repealed

15-24-2401. Repealed.
Sec. 1, Ch. 37, L. 2013.
History: En. Sec. 1, Ch. 786, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 24. Value-Added Manufacturing (Repealed) › 15-24-2402. Repealed

15-24-2402. Repealed.
Sec. 1, Ch. 37, L. 2013.
History: En. Sec. 2, Ch. 786, L. 1991; amd. Sec. 30, Ch. 51, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 24. Value-Added Manufacturing (Repealed) › 15-24-2403. Repealed

15-24-2403. Repealed.
Sec. 1, Ch. 37, L. 2013.
History: En. Sec. 3, Ch. 786, L. 1991; amd. Sec. 33, Ch. 2, L. 2009; amd. Sec. 159, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 24. Value-Added Manufacturing (Repealed) › 15-24-2404. Repealed

15-24-2404. Repealed.
Sec. 1, Ch. 37, L. 2013.
History: En. Sec. 4, Ch. 786, L. 1991; amd. Sec. 7, Ch. 597, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 24. Value-Added Manufacturing (Repealed) › 15-24-2405. Repealed

15-24-2405. Repealed.
Sec. 1, Ch. 37, L. 2013.
History: En. Sec. 5, Ch. 786, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 25. Trucks and Truck Tractors (Repealed) › 15-24-2501. Repealed

15-24-2501. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 8, Ch. 575, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3001. Repealed

15-24-3001. Repealed.
Sec. 14, Ch. 13, L. 2021.
History: En. Sec. 1, Ch. 592, L. 2001; amd. Sec. 26, Ch. 128, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3002. Repealed

15-24-3002. Repealed.
Sec. 14, Ch. 13, L. 2021.
History: En. Sec. 2, Ch. 592, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3004. Wind generation facility impact fee for local governmental units and school districts

15-24-3004. Wind generation facility impact fee for local governmental units and school districts.
(1) An owner or operator of a wind generation facility used for a commercial purpose is subject to an initial local governmental and local school impact fee to be paid for each year of the first 3 years after construction of the wind generation facility begins. The annual impact fee may not exceed 0.5% of the total cost of constructing the wind generation facility.
(2) (a) Subject to subsection (2)(b), the impact fee is assessed and distributed as provided in 15-24-3005(1) and (2).
(b) Local governmental units may enter into an interlocal agreement as provided in 15-24-3005(3).
(3) (a) For the purposes of this section, "wind generation facility" means any combination of a physically connected wind turbine or turbines, associated prime movers, and other associated property, including appurtenant land and improvements and personal property, that are normally operated together to produce electric power from wind.
(b) The term does not include a wind generation facility used for noncommercial purposes or exclusively for agricultural purposes.
History: En. Sec. 2, Ch. 563, L. 2005; amd. Sec. 1, Ch. 109, L. 2015; amd. Sec. 1, Ch. 13, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3005. Wind generation facility impact fee for local governmental units and school districts

15-24-3005. Wind generation facility impact fee for local governmental units and school districts.
(1) Except as provided in subsection (3), the jurisdictional area of a local governmental unit in which a wind generation facility is located is the local governmental unit that is authorized to assess the impact fee pursuant to 15-24-3004(1).
(2) The impact fee must be distributed to the local governmental unit for local impacts and to the impacted school districts.
(3) Subject to the conditions of 15-24-3006 and subsection (4) of this section, if the wind generation facility is located within the jurisdictional areas of multiple local governmental units of the county or contiguous counties, the local governmental units may enter into an interlocal agreement under Title 7, chapter 11, part 1, to determine how the fee should be distributed among the various local governmental units and impacted school districts pursuant to subsection (2). The county in which the wind generation facility is located is authorized to assess the fee under the interlocal agreement.
(4) For purposes of 15-24-3004, a "local governmental unit" means a county, city, or town. If a wind generation facility is located within a tax increment financing district, the tax increment financing district is considered a local governmental unit and is entitled to the distribution of impact fees under this section. A tax increment financing district may not receive a distribution of impact fees if a wind generation facility is not located within the district.
(5) Impact fees imposed under 15-24-3004(2)(b) or under subsection (3) of this section must be deposited in the county electrical energy generation impact fee reserve account established in 15-24-3006 for the county in which the wind generation facility is located. Money in the account may not be expended until the multiple local governmental units have entered into an interlocal agreement.
History: En. Sec. 3, Ch. 592, L. 2001; amd. Sec. 16, Ch. 130, L. 2005; amd. Sec. 8, Ch. 563, L. 2005; amd. Sec. 2, Ch. 13, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3006. Electrical energy generation impact fee reserve account

15-24-3006. Electrical energy generation impact fee reserve account.
(1) The governing body of a county receiving impact fees under 15-24-3004(2)(b) or that received impact fees from an electrical generation facility under former 15-24-3005(4) before the amendments in Chapter 13, Laws of 2021, shall establish or hold the collections in the electrical energy generation impact fee reserve account. Money held in the account may not be considered as cash balance for the purpose of reducing mill levies.
(2) Money may be expended from the account for any purpose of an interlocal agreement provided for in 15-24-3004 or 15-24-3005. The county treasurer shall distribute money in the account to each local governmental unit according to the terms of the interlocal agreement.
(3) Money in the account must be invested as provided by law. Interest and income from the investment of the electrical energy generation impact fee reserve account must be credited to the account.
History: En. Sec. 4, Ch. 592, L. 2001; amd. Sec. 9, Ch. 563, L. 2005; amd. Sec. 3, Ch. 13, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 30. Electrical Generation and Delivery Facilities › 15-24-3007. Electrical generation impact fund

15-24-3007. Electrical generation impact fund.
(1) A local governmental unit, as defined in 15-24-3005, and a school district that receives impact fees pursuant to 15-24-3004(2)(a), former 15-24-3005(2) before the amendments in Chapter 13, Laws of 2021, 15-24-3005, or 15-24-3006 shall establish or retain the electrical generation impact fund for the deposit or expenditure of the fees. A local governmental unit or school district may retain the money in the fund for any time period considered appropriate by the governing body of the local governmental unit or school district. Money retained in the fund may not be considered as fund balance for the purpose of reducing mill levies.
(2) Money may be expended from the fund for any purpose allowed by law.
(3) Money in the fund must be invested as provided by law. Interest and income earned on the investment of money in the fund must be credited to the fund.
(4) The fund must be financially administered as a nonbudgeted fund by a city, town, or county under the provisions of Title 7, chapter 6, part 40, or by a school district under the provisions of Title 20, chapter 9, part 5.
History: En. Sec. 5, Ch. 592, L. 2001; amd. Sec. 10, Ch. 563, L. 2005; amd. Sec. 4, Ch. 13, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal › 15-24-3101. Policy

15-24-3101. Policy.
It is the policy of the state of Montana that the tax classifications, rates, abatements, and exemptions in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be strictly limited to new investments that qualify under the standards established in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. The provisions of 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 do not apply to any previously existing properties or to any new investments or property that does not qualify under 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. It is also the policy of the state of Montana that the classifications, rates, abatements, and exemptions in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to encourage investment in energy development that is consistent with maintaining a clean and healthful environment and that may not otherwise occur without 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157. Sections 15-6-158 and 15-6-159 and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are not to be interpreted as a precedent for reducing the taxation of any other property in the state or for affecting the use of any property valuation method for tax purposes established under law to meet the standards of the Montana constitution and law. The department of environmental quality and the department of revenue are directed to administer and interpret 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 strictly in accordance with this policy. Any ambiguities in 15-6-158, 15-6-159, and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be resolved in favor of the strict reading of this policy.
History: En. Sec. 2, Ch. 2, Sp. L. May 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal › 15-24-3112. Certification

15-24-3112. Certification.
(1) (a) Upon application by a taxpayer, the department of environmental quality shall determine whether a facility or equipment qualifies for a tax abatement under 15-24-3111 or rules adopted under 15-24-3116. If the department determines that a facility or equipment qualifies for abatement or a classification, it shall issue a certification of eligibility.
(b) An application for certification must be made on forms available from the department.
(c) Certification remains in effect only as long as substantial compliance with this part continues.
(2) The department of environmental quality shall identify and track compliance with this part in the use of certified property. The department may revoke a certification for failure to maintain substantial compliance with eligibility requirements in 15-24-3111 or with rules adopted pursuant to 15-24-3116. Revocation of a certificate must be reported to the department of revenue within 30 days of revocation.
(3) If a taxpayer's certification is revoked, the taxpayer forfeits the abatement or classification under 15-6-157 or 15-6-158. Upon revocation, the property must be assessed at 100% of its taxable value beginning on January 1 of the year or years for which the certification is revoked. Any remaining abatement must be forfeited. The taxpayer is immediately liable for any additional taxes, penalty, and interest resulting from the revocation.
(4) A taxpayer that has forfeited any portion of its abatement because of revocation may not reapply for an abatement under this part.
(5) A taxpayer aggrieved by a determination made by the department of environmental quality or the department of revenue has the right to the review procedures in 15-1-211, to mediation under 15-1-212, and to a hearing under Title 2, chapter 4, part 6.
History: En. Sec. 5, Ch. 2, Sp. L. May 2007; amd. Sec. 8, Ch. 419, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal › 15-24-3116. Rules

15-24-3116. Rules.
(1) The department of revenue shall adopt rules for the implementation of this part, including the valuation of qualifying property and administration of property certified under 15-24-3112 or classified under 15-6-157 or 15-6-158.
(2) The department of environmental quality shall adopt rules necessary for certification, compliance, and revocation of certificates, as provided in 15-24-3112, and for classification as class fourteen property, as provided in 15-6-157, or class fifteen property, as provided in 15-6-158. The rules may include specifying procedures, including timeframes for certification application, and definitions necessary to identify property for certification and compliance. The percentage of the carbon dioxide produced by a facility that is to be sequestered or offset must be based on technology that is practically obtainable as determined by the department.
History: En. Sec. 6, Ch. 2, Sp. L. May 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 32. Gray Water Systems(Repealed) › 15-24-3201. Repealed

15-24-3201. Repealed.
Sec. 1, Ch. 114, L. 2023.
History: En. Sec. 1, Ch. 405, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 32. Gray Water Systems(Repealed) › 15-24-3202. Repealed

15-24-3202. Repealed.
Sec. 1, Ch. 114, L. 2023.
History: En. Sec. 2, Ch. 405, L. 2011; amd. Sec. 27, Ch. 361, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 32. Gray Water Systems(Repealed) › 15-24-3203. Repealed

15-24-3203. Repealed.
Sec. 1, Ch. 114, L. 2023.
History: En. Sec. 3, Ch. 405, L. 2011; amd. Sec. 28, Ch. 361, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 32. Gray Water Systems(Repealed) › 15-24-3204. Repealed

15-24-3204. Repealed.
Sec. 1, Ch. 114, L. 2023.
History: En. Sec. 4, Ch. 405, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 32. Gray Water Systems(Repealed) › 15-24-3211. Repealed

15-24-3211. Repealed.
Sec. 1, Ch. 114, L. 2023.
History: En. Sec. 5, Ch. 405, L. 2011; amd. Sec. 2, Ch. 3, L. 2015; amd. Sec. 10, Ch. 163, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-101. Repealed

15-25-101. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 1, Ch. 563, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-102. Repealed

15-25-102. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 2, Ch. 563, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-111. Repealed

15-25-111. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 3, Ch. 563, L. 1987; amd. Sec. 1, Ch. 421, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-112. Repealed

15-25-112. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 4, Ch. 563, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-113. Repealed

15-25-113. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 5, Ch. 563, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-114. Repealed

15-25-114. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 6, Ch. 563, L. 1987; amd. Sec. 7, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-115. Repealed

15-25-115. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 7, Ch. 563, L. 1987; amd. Sec. 2, Ch. 421, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-121. Repealed

15-25-121. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 8, Ch. 563, L. 1987; amd. Sec. 3, Ch. 421, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-122. Repealed

15-25-122. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 9, Ch. 563, L. 1987; amd. Sec. 13, Ch. 83, L. 1989; amd. Sec. 4, Ch. 421, L. 1989; amd. Sec. 15, Ch. 799, L. 1991; amd. Sec. 3, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 25. Dangerous Drug Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-25-123. Repealed

15-25-123. Repealed.
Sec. 74, Ch. 18, L. 1995; Sec. 4, Ch. 446, L. 1995.
History: En. Sec. 10, Ch. 563, L. 1987; amd. Sec. 14, Ch. 83, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-101. Renumbered 15-30-2101

15-30-101. Renumbered 15-30-2101.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-102. Renumbered 15-30-2102

15-30-102. Renumbered 15-30-2102.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-103. Renumbered 15-30-2103

15-30-103. Renumbered 15-30-2103.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-104. Repealed

15-30-104. Repealed.
Sec. 3, Ch. 422, L. 1981.
History: En. Sec. 2, Ch. 10, Ex. L. 1969; amd. Sec. 40, Ch. 9, 2nd Ex. L. 1971; R.C.M. 1947, 84-4902.1(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-105. Renumbered 15-30-2104

15-30-105. Renumbered 15-30-2104.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-106. Renumbered 15-30-2105

15-30-106. Renumbered 15-30-2105.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-107. Renumbered 15-30-2118

15-30-107. Renumbered 15-30-2118.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-108. Terminated

15-30-108. Terminated.
Sec. 102, Ch. 11, Sp. L. June 1989.
History: En. Sec. 6, Ch. 666, L. 1987; En. Sec. 65, Ch. 11, Sp. L. June 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-110. Repealed

15-30-110. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. Sec. 7, Ch. 666, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-111. Renumbered 15-30-2110

15-30-111. Renumbered 15-30-2110.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-112. Renumbered 15-30-2114

15-30-112. Renumbered 15-30-2114.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-113. Renumbered 15-30-2115

15-30-113. Renumbered 15-30-2115.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-114. Renumbered 15-30-2116

15-30-114. Renumbered 15-30-2116.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-115. Repealed

15-30-115. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. 84-4910.2 by Sec. 2, Ch. 500, L. 1977; R.C.M. 1947, 84-4910.2; amd. Sec. 15, Ch. 472, L. 1997; amd. Sec. 1, Ch. 123, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-116. Renumbered 15-30-2117

15-30-116. Renumbered 15-30-2117.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-117. Renumbered 15-30-2119

15-30-117. Renumbered 15-30-2119.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-121. Renumbered 15-30-2131

15-30-121. Renumbered 15-30-2131.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-122. Renumbered 15-30-2132

15-30-122. Renumbered 15-30-2132.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-123. Renumbered 15-30-2133

15-30-123. Renumbered 15-30-2133.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-124. Renumbered 15-30-2302

15-30-124. Renumbered 15-30-2302.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-125. Renumbered 15-30-2319

15-30-125. Renumbered 15-30-2319.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-126. Renumbered 15-31-172

15-30-126. Renumbered 15-31-172.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-127. Renumbered 15-30-2141

15-30-127. Renumbered 15-30-2141.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-128. Renumbered 15-30-2366

15-30-128. Renumbered 15-30-2366.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-129. Renumbered 15-30-2367

15-30-129. Renumbered 15-30-2367.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-130. Renumbered 15-30-2365

15-30-130. Renumbered 15-30-2365.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-131. Renumbered 15-30-2111

15-30-131. Renumbered 15-30-2111.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-132. Renumbered 15-30-2112

15-30-132. Renumbered 15-30-2112.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-133. Renumbered 15-30-1102

15-30-133. Renumbered 15-30-1102.
Sec. 16(3), Ch. 143, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-134. Renumbered 15-30-2113

15-30-134. Renumbered 15-30-2113.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-135. Renumbered 15-30-2151

15-30-135. Renumbered 15-30-2151.
Sec. 1, Ch. 147, L. 2009.