reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-303. Definitions

15-7-303. Definitions.
As used in this part, the following definitions apply:
(1) "Person" means an individual, corporation, partnership, or other business organization, trust, fiduciary, or agent or any other party presenting a document for recordation.
(2) "Real estate" includes:
(a) land;
(b) growing timber;
(c) buildings, structures, fixtures, fences, and improvements affixed to land.
(3) "Transfer" means an act of the parties or of the law by which the title to real property is conveyed from one person to another.
(4) "Value" means the amount of the full actual consideration for real estate paid or to be paid, including the amount of any lien or liens on the real estate.
History: En. 84-7303 by Sec. 3, Ch. 528, L. 1975; R.C.M. 1947, 84-7303; amd. Sec. 57, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-304. Report of transfers -- change of ownership records

15-7-304. Report of transfers -- change of ownership records.
(1) All transfers of real property that are not evidenced by a recorded document, except those transfers otherwise provided for in this part, must be reported to the department on the form prescribed.
(2) The department is not required to change any ownership records used for the assessment or taxation of real property unless the department has received a transfer certificate from the clerk and recorder and the transfer has been reported to the department as provided by rule. If the grantor on the transfer certificate is not the person to whom the property is assessed on the property tax record, the department may not substitute the grantee's name on the certificate for the name of the current person listed on the property tax record, but the department shall add the grantee's name to the property tax record with the name of the person to whom the property is assessed. The department shall mail notification of the change to the person to whom the property is assessed and to the grantee. The department shall substitute the grantee's name on the property tax record when reliable evidence demonstrates that the grantee is the owner of the property for tax purposes.
History: En. 84-7304 by Sec. 4, Ch. 528, L. 1975; R.C.M. 1947, 84-7304; amd. Sec. 44, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 532, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-305. Realty transfer certificate required

15-7-305. Realty transfer certificate required.
(1) The county clerk and recorder shall require the parties to the transaction or their agents or representatives to complete a certificate declaring the consideration paid or to be paid for the real estate transferred.
(2) An instrument or deed evidencing a transfer of real estate may not be accepted for recordation until the certificate has been received by the county clerk and recorder. The validity or effectiveness of an instrument or deed between the parties to it is not affected by failure to comply with the provisions in this part.
(3) (a) Except as provided in 85-2-423, the form of certificate must be prescribed by the department of revenue, and the department shall provide an adequate supply of forms to each county clerk and recorder in the state.
(b) The department shall coordinate with the department of natural resources and conservation and the water court to develop water right ownership update forms. The water right ownership update form must be part of or attached to the realty transfer certificate.
(4) The clerk and recorder shall prepare a certificate for each contract for deed filed for recording.
(5) The clerk and recorder shall transmit each executed certificate to the department.
History: En. 84-7305 by Sec. 5, Ch. 528, L. 1975; R.C.M. 1947, 84-7305; amd. Sec. 1, Ch. 167, L. 1997; amd. Sec. 1, Ch. 70, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-306. Rules

15-7-306. Rules.
The department of revenue may prescribe such rules as are reasonably necessary to facilitate and expedite the provisions and administration of this part.
History: En. 84-7306 by Sec. 6, Ch. 528, L. 1975; R.C.M. 1947, 84-7306.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-307. Certificate -- exceptions

15-7-307. Certificate -- exceptions.
The certificate required by this part applies to all transfers. However, the certificate filed for the following transfers need not disclose the consideration paid or to be paid for the real estate transferred:
(1) an instrument recorded prior to July 1, 1975;
(2) the sale of agricultural land when the land is used for agricultural purposes;
(3) the sale of timberland when the land is used for producing timber;
(4) a transfer by the United States, this state, or any instrumentality, agency, or subdivision of the United States or this state;
(5) an instrument that (without added consideration) confirms, corrects, modifies, or supplements a previously recorded instrument;
(6) a transfer pursuant to a court decree;
(7) a transfer pursuant to mergers, consolidations, or reorganizations of corporations, partnerships, or other business entities;
(8) a transfer by a subsidiary corporation to its parent corporation without actual consideration or in sole consideration of the cancellation or surrender of subsidiary stock;
(9) a transfer of decedents' estates;
(10) a transfer of a gift;
(11) a transfer between husband and wife or parent and child with only nominal actual consideration for the transfer;
(12) an instrument the effect of which is to transfer the property to the same party or parties;
(13) a sale for delinquent taxes or assessments, a sheriff's sale, or a sale pursuant to a bankruptcy court order;
(14) a transfer made in contemplation of death.
History: En. 84-7307 by Sec. 7, Ch. 528, L. 1975; R.C.M. 1947, 84-7307; amd. Sec. 5, Ch. 681, L. 1985; amd. Sec. 2, Ch. 532, L. 1995; amd. Sec. 21, Ch. 114, L. 2003; amd. Sec. 2, Ch. 399, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-308. Disclosure of information restricted -- exceptions

15-7-308. Disclosure of information restricted -- exceptions.
(1) Except as provided in subsection (2), the certificate required by this part and the information contained in the certificate are not a public record and must be held confidential by the county clerk and recorder and the department. This is because the legislature finds that the demands of individual privacy outweigh the merits of public disclosure. The confidentiality provisions do not apply to compilations from the certificates, to summaries, analyses, and evaluations based upon the compilations, or to sales data used by the department to value residential property in a property taxpayer's market model area after the property taxpayer signs a written or electronic confidentiality agreement.
(2) The confidentiality provisions of this section do not apply to the information contained in the water right ownership update form or any other form prepared and filed with the department of natural resources and conservation pursuant to 85-2-424 for purposes of maintaining a system of centralized water right records as mandated by Article IX, section 3(4), of the Montana constitution. A person may access water right transfer information through the department of natural resources and conservation pursuant to the department's implementation of the requirements of 85-2-112(3).
History: En. 84-7308 by Sec. 8, Ch. 528, L. 1975; R.C.M. 1947, 84-7308; amd. Sec. 45, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 167, L. 1997; amd. Sec. 2, Ch. 70, L. 2005; amd. Sec. 1, Ch. 366, L. 2007; amd. Sec. 2, Ch. 336, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-309. Classification or assessment methods

15-7-309. Classification or assessment methods.
(1) This part shall not change or modify the methods of classification or assessment of real estate as provided for in this title or in any law of this state.
(2) The sale price of real estate shall not be the sole determinant of assessed value. The department shall consider, wherein the consideration is to be paid in deferred installments over a period of 10 years or more, the terms of the contract, amount of downpayment, amount of each installment, rate of interest, and other covenants or exceptional circumstances which may affect the consideration paid for real estate.
History: En. 84-7309 by Sec. 9, Ch. 528, L. 1975; R.C.M. 1947, 84-7309.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-310. Penalty

15-7-310. Penalty.
A person convicted of violating any provision of this part shall be fined not to exceed $500 or be imprisoned in the county jail for any term not to exceed 6 months, or both.
History: En. 84-7310 by Sec. 12, Ch. 528, L. 1975; R.C.M. 1947, 84-7310.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-311. Costs

15-7-311. Costs.
Notwithstanding 1-2-112, the duties, obligations, or responsibilities imposed on local government entities by this part are such that related costs are incurred as a part of their normal operating procedures.
History: En. 84-7311 by Sec. 10, Ch. 528, L. 1975; R.C.M. 1947, 84-7311.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 4. Appraisal of Residential Property in Areas of Changing Use › 15-7-401. Purpose

15-7-401. Purpose.
The legislature finds that the rapid commercial and industrial growth in many Montana cities and towns is engulfing homes. Owners of these homes are often forced to pay higher property taxes upon these homes because their property is appraised on its industrial or commercial use. The legislature intends that houses and lots in these areas of changing use shall be appraised on their value as residential property.
History: En. Sec. 1, Ch. 702, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 4. Appraisal of Residential Property in Areas of Changing Use › 15-7-402. Application for residential appraisal of certain land and improvements

15-7-402. Application for residential appraisal of certain land and improvements.
(1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department.
(2) In the application, the owner shall:
(a) assert that the property is used only for human habitation and is the principal residence of the owner;
(b) sign a statement pledging that the property will continue to be used as residential property; and
(c) show that the statement has been filed with the county clerk and recorder of the county in which the property is located.
(3) When the department has approved an application for residential use, the department and its agents shall consider only those indicia of value that the property has for residential use.
(4) Failure to file an application under this section may not result in reclassification on real property unless there has been an actual change in use.
History: En. Sec. 2, Ch. 702, L. 1979; amd. Sec. 46, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 4. Appraisal of Residential Property in Areas of Changing Use › 15-7-403. Rollback tax -- computation

15-7-403. Rollback tax -- computation.
(1) (a) Subject to 15-10-420, if land and improvements appraised as residential as a result of an application filed under 15-7-402 are changed to industrial or commercial use, the property is subject to a rollback tax in addition to the property tax levied on the property. The rollback tax is a lien on the property and is due and payable by the owner of the property at the time of the change in use.
(b) As used in this section, "rollback" means the period preceding the change in use, not to exceed 5 years, during which the property was appraised as residential.
(2) The department shall determine the amount of rollback tax due on the property by:
(a) determining the taxable value of the property as industrial or commercial property;
(b) multiplying this value by the sum of the annual mill levies applied in the taxing jurisdiction in which the land is located during the rollback period; and
(c) subtracting from this figure the actual property tax paid on the property during this period.
History: En. Sec. 3, Ch. 702, L. 1979; amd. Sec. 47, Ch. 27, Sp. L. November 1993; amd. Sec. 88, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-101. Department responsibilities

15-8-101. Department responsibilities.
The department of revenue shall have full charge of assessing all property subject to taxation and equalizing values and shall secure such personnel as is necessary to properly perform its duties.
History: En. Sec. 1, Ch. 61, L. 1925; re-en. Sec. 2001.1, R.C.M. 1935; amd. Sec. 1, Ch. 100, L. 1939; amd. Sec. 2, Ch. 405, L. 1973; amd. Sec. 49, Ch. 566, L. 1977; R.C.M. 1947, 84-402(2).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-102. County to furnish office space -- allowable charge

15-8-102. County to furnish office space -- allowable charge.
The county commissioners of each county shall provide existing office space in the county courthouse or other county building for use by the department's staff, if space is reasonably available. A county may charge the department a rate that does not exceed the rental rate that the department of administration charges state agencies for space in state buildings. If space is not reasonably available in the courthouse or other county building, the department may contract for the procurement of suitable space. For purposes of this section, "county building" includes a city-county building or a building maintained by a consolidated government.
History: (1), (2)En. Sec. 1, Ch. 61, L. 1925; re-en. Sec. 2001.1, R.C.M. 1935; amd. Sec. 1, Ch. 100, L. 1939; amd. Sec. 2, Ch. 405, L. 1973; amd. Sec. 49, Ch. 566, L. 1977; Sec. 84-402, R.C.M. 1947; (3)En. Sec. 3732, Pol. C. 1895; re-en. Sec. 2551, Rev. C. 1907; re-en. Sec. 2056, R.C.M. 1921; Cal. Pol. C. Sec. 3658; re-en. Sec. 2056, R.C.M. 1935; amd. Sec. 32, Ch. 405, L. 1973; Sec. 84-509, R.C.M. 1947; R.C.M. 1947, 84-402(1), (4), 84-509; amd. Sec. 48, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 586, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-103. Repealed

15-8-103. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-104. Department audit and review of taxable value -- costs paid by department

15-8-104. Department audit and review of taxable value -- costs paid by department.
(1) When in the judgment of the director of revenue it is necessary, audits may be made for the purpose of determining the taxable value of net proceeds of mines and all other types of property subject to ad valorem taxation.
(2) The department may conduct reviews of the assessment of all commercial personal property to ensure that the value of the property in those classes reflects market value. Because the assessed value of commercial personal property is defined as market value under 15-8-111(2), the review conducted by the department may be directed toward ensuring that all taxable personal property is reported to the department.
(3) The cost of any audit or review performed under subsection (1) or (2) must be paid by the department.
History: (1)En. 84-708.9 by Sec. 1, Ch. 235, L. 1975; amd. Sec. 1, Ch. 107, L. 1977; Sec. 84-708.9, R.C.M. 1947; (2)En. 84-708.10 by Sec. 2, Ch. 235, L. 1975; Sec. 84-708.10, R.C.M. 1947; R.C.M. 1947, 84-708.9, 84-708.10; amd. Sec. 1, Ch. 222, L. 1979; amd. Sec. 10, Ch. 634, L. 1979; amd. Sec. 3, Ch. 613, L. 1981; amd. Sec. 9, Ch. 743, L. 1985; amd. Sec. 49, Ch. 27, Sp. L. November 1993; amd. Sec. 58, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-112. Assessments to be made on classification and appraisal

15-8-112. Assessments to be made on classification and appraisal.
(1) The assessments of all lands, all city and town lots, and all improvements must be made on the classification and appraisal as made or caused to be made by the department.
(2) The percentage basis of assessed value as provided for in chapter 6, part 1, is determined and assigned by the department when it makes its assessment of the property that it is required to assess centrally. The department shall apportion the assessments to the various counties, and its determination is final except as to the right of review in the Montana tax appeal board or the proper court.
History: (1)En. Sec. 3, Ch. 191, L. 1957; amd. Sec. 16, Ch. 405, L. 1973; Sec. 84-429.9, R.C.M. 1947; (2)En. Sec. 3, Ch. 61, L. 1925; re-en. Sec. 2001.3, R.C.M. 1935; amd. Sec. 49, Ch. 100, L. 1973; amd. Sec. 2, Ch. 516, L. 1973; amd. Sec. 8, Ch. 98, L. 1977; amd. Sec. 50, Ch. 566, L. 1977; Sec. 84-404, R.C.M. 1947; R.C.M. 1947, 84-404, 84-429.9; amd. Sec. 51, Ch. 27, Sp. L. November 1993; amd. Sec. 29, Ch. 142, L. 2021; amd. Sec. 5, Ch. 424, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-113. Appeal from percentage assignment

15-8-113. Appeal from percentage assignment.
If any taxpayer disagrees with the percentage assignment made by the department, the taxpayer may appeal to the county tax appeal board on the percentage assignment the same as a taxpayer may now appeal on valuations and also may appeal from the county tax appeal board to the Montana tax appeal board, whose findings are final except as to the right of review in the proper courts.
History: En. Sec. 2, Ch. 61, L. 1925; re-en. Sec. 2001.2, R.C.M. 1935; amd. Sec. 3, Ch. 405, L. 1973; R.C.M. 1947, 84-403; amd. Sec. 52, Ch. 27, Sp. L. November 1993; amd. Sec. 30, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-114. Repealed

15-8-114. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 5, Ch. 61, L. 1925; re-en. Sec. 2001.5, R.C.M. 1935; amd. Sec. 3, Ch. 516, L. 1973; R.C.M. 1947, 84-405.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-115. Department to defend property tax appeals -- costs and judgments

15-8-115. Department to defend property tax appeals -- costs and judgments.
(1) Except as provided in 15-8-202, the department is the party defendant in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court of law that seeks to dispute or adjust an action of the department under 15-8-101 arising from the exercise of the department's duties as prescribed by law or administrative rule. For the purposes of proceedings before county tax appeal boards, service on the department may be obtained by serving the person designated to receive service for the department.
(2) Costs, if any, must be assessed against the department and not against a local taxing unit.
(3) In a suit brought in a court of this state for the refund of taxes paid under protest in which the taxes paid are held by the treasurer of a unit of local government in a protest fund, the court shall enter judgment, exclusive of costs, against the treasurer if the court finds the taxes should be refunded.
History: En. Sec. 1, Ch. 589, L. 1979; amd. Sec. 1, Ch. 398, L. 1983; amd. Sec. 53, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 85, L. 1999; amd. Sec. 31, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 1. General Provisions › 15-8-120. Restricted access to income and expense information submitted to department for property tax purposes

15-8-120. Restricted access to income and expense information submitted to department for property tax purposes.
All income and expense information furnished by a property owner or a property owner's agent to the department for property tax purposes, including but not limited to the department performing an income approach to valuation or determining a property owner's income as disclosed in an application for a property tax assistance program provided for in Title 15, chapter 6, part 3, is confidential and must be treated as provided in 15-30-2618 and 15-31-511.
History: En. Sec. 1, Ch. 18, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 2. When Property Is Assessed › 15-8-201. General assessment day

15-8-201. General assessment day.
(1) The department shall, between January 1 and the first Monday of August in each year, ascertain the names of all taxable inhabitants and assess all property subject to taxation in each county.
(2) The department shall assess property to:
(a) the person by whom it was owned or claimed or in whose possession or control it was at midnight of the preceding January 1; or
(b) except in the case of land splits, the new owner if the provisions of 15-7-304 have been met and the transfer certificate has been received and processed prior to determining the taxes that are due as provided in 15-10-305(2).
(3) The department shall also ascertain and assess all mobile homes arriving in the county after midnight of the preceding January 1.
(4) A mistake in the name of the owner or supposed owner of real property does not invalidate the assessment.
(5) The procedure provided by this section does not apply to:
(a) motor vehicles;
(b) motor homes, travel trailers, and campers;
(c) watercraft, snowmobiles, and off-highway vehicles;
(d) livestock;
(e) property defined as special mobile equipment in 61-1-101 that is subject to assessment for personal property taxes on the date that application is made for a special mobile equipment decal;
(f) mobile homes and manufactured homes held by a distributor or dealer as stock in trade; and
(g) property subject to the provisions of 15-16-203.
History: En. Sec. 13, p. 78, L. 1891; re-en. Sec. 3700, Pol. C. 1895; re-en. Sec. 2510, Rev. C. 1907; re-en. Sec. 2002, R.C.M. 1921; Cal. Pol. C. Sec. 3628; amd. Sec. 3, Ch. 158, L. 1933; amd. Sec. 1, Ch. 30, L. 1935; re-en. Sec. 2002, R.C.M. 1935; amd. Sec. 9, Ch. 72, L. 1937; amd. Sec. 2, Ch. 256, L. 1955; amd. Sec. 2, Ch. 245, L. 1963; amd. Sec. 1, Ch. 86, L. 1965; amd. Sec. 2, Ch. 232, L. 1967; amd. Sec. 3, Ch. 290, L. 1967; amd. Sec. 3, Ch. 296, L. 1967; amd. Sec. 1, Ch. 40, L. 1969; amd. Sec. 1, Ch. 180, L. 1969; amd. Sec. 6, Ch. 435, L. 1971; amd. Sec. 4, Ch. 405, L. 1973; amd. Sec. 5, Ch. 414, L. 1973; amd. Sec. 10, Ch. 74, L. 1975; amd. Sec. 2, Ch. 327, L. 1975; amd. Sec. 8, Ch. 388, L. 1975; amd. Sec. 2, Ch. 507, L. 1975; amd. Sec. 3, Ch. 126, L. 1977; amd. Sec. 2, Ch. 211, L. 1977; amd. Sec. 5, Ch. 260, L. 1977; amd. Sec. 51, Ch. 566, L. 1977; R.C.M. 1947, 84-406(1) thru (3); amd. Sec. 1, Ch. 663, L. 1979; amd. Sec. 22, Ch. 712, L. 1979; amd. Sec. 12, Ch. 614, L. 1981; amd. Sec. 5, Ch. 20, L. 1985; amd. Sec. 7, Ch. 516, L. 1985; amd. Sec. 38, Ch. 370, L. 1987; amd. Sec. 6, Ch. 611, L. 1987; amd. Sec. 3, Ch. 649, L. 1987; amd. Sec. 2, Ch. 570, L. 1991; amd. Sec. 54, Ch. 27, Sp. L. November 1993; amd. Sec. 8, Ch. 200, L. 1997; amd. Sec. 3, Ch. 414, L. 1997; amd. Sec. 5, Ch. 496, L. 1997; amd. Sec. 3, Ch. 583, L. 1999; amd. Sec. 2, Ch. 34, L. 2003; amd. Sec. 9, Ch. 542, L. 2005; amd. Sec. 14, Ch. 596, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 2. When Property Is Assessed › 15-8-202. Motor vehicle assessment by department of justice

15-8-202. Motor vehicle assessment by department of justice.
(1) (a) The department of justice shall determine the registration fee on light vehicles in accordance with 61-3-321 and 61-3-562.
(b) For the purposes of the local option motor vehicle tax under 61-3-537, the department of justice shall assess all light vehicles in accordance with 61-3-503.
(c) The department of justice shall determine the registration fee for all buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors in accordance with 61-3-321 and 61-3-529.
(d) Taxes and registration fees on a motor vehicle under this subsection (1) must be assessed or imposed in each year on the person to whom the vehicle is registered.
(2) (a) The department of justice is authorized to appear in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court that seeks to dispute an assessment made by the department pursuant to the authority granted under this section.
(b) For the purposes of proceedings before county tax appeal boards or the Montana tax appeal board, service of the application required under 15-15-201 must be made on the attorney general. A copy of any application giving rise to a proceeding before a county tax appeal board or the Montana tax appeal board must also be served on the county treasurer of the county in which the vehicle that is the subject of the proceeding was registered.
History: En. Sec. 13, p. 78, L. 1891; re-en. Sec. 3700, Pol. C. 1895; re-en. Sec. 2510, Rev. C. 1907; re-en. Sec. 2002, R.C.M. 1921; Cal. Pol. C. Sec. 3628; amd. Sec. 3, Ch. 158, L. 1933; amd. Sec. 1, Ch. 30, L. 1935; re-en. Sec. 2002, R.C.M. 1935; amd. Sec. 9, Ch. 72, L. 1937; amd. Sec. 2, Ch. 256, L. 1955; amd. Sec. 2, Ch. 245, L. 1963; amd. Sec. 1, Ch. 86, L. 1965; amd. Sec. 2, Ch. 232, L. 1967; amd. Sec. 3, Ch. 290, L. 1967; amd. Sec. 3, Ch. 296, L. 1967; amd. Sec. 1, Ch. 40, L. 1969; amd. Sec. 1, Ch. 180, L. 1969; amd. Sec. 6, Ch. 435, L. 1971; amd. Sec. 4, Ch. 405, L. 1973; amd. Sec. 5, Ch. 414, L. 1973; amd. Sec. 10, Ch. 74, L. 1975; amd. Sec. 2, Ch. 327, L. 1975; amd. Sec. 8, Ch. 388, L. 1975; amd. Sec. 2, Ch. 507, L. 1975; amd. Sec. 3, Ch. 126, L. 1977; amd. Sec. 2, Ch. 211, L. 1977; amd. Sec. 5, Ch. 260, L. 1977; amd. Sec. 51, Ch. 566, L. 1977; R.C.M. 1947, 84-406(4); amd. Sec. 23, Ch. 712, L. 1979; amd. Sec. 1, Ch. 262, L. 1981; amd. Sec. 13, Ch. 614, L. 1981; amd. Sec. 2, Ch. 433, L. 1985; amd. Sec. 8, Ch. 516, L. 1985; amd. Sec. 7, Ch. 611, L. 1987; amd. Sec. 55, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 496, L. 1997; amd. Sec. 3, Ch. 85, L. 1999; amd. Sec. 7, Ch. 515, L. 1999; amd. Sec. 10, Ch. 542, L. 2005; amd. Sec. 15, Ch. 596, L. 2005; amd. Sec. 32, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 2. When Property Is Assessed › 15-8-203. Repealed

15-8-203. Repealed.
Sec. 30, Ch. 712, L. 1979.
History: En. Sec. 13, p. 78, L. 1891; re-en. Sec. 3700, Pol. C. 1895; re-en. Sec. 2510, Rev. C. 1907; re-en. Sec. 2002, R.C.M. 1921; Cal. Pol. C. Sec. 3628; amd. Sec. 3, Ch. 158, L. 1933; amd. Sec. 1, Ch. 30, L. 1935; re-en. Sec. 2002, R.C.M. 1935; amd. Sec. 9, Ch. 72, L. 1937; amd. Sec. 2, Ch. 256, L. 1955; amd. Sec. 2, Ch. 245, L. 1963; amd. Sec. 1, Ch. 86, L. 1965; amd. Sec. 2, Ch. 232, L. 1967; amd. Sec. 3, Ch. 290, L. 1967; amd. Sec. 3, Ch. 296, L. 1967; amd. Sec. 1, Ch. 40, L. 1969; amd. Sec. 1, Ch. 180, L. 1969; amd. Sec. 6, Ch. 435, L. 1971; amd. Sec. 4, Ch. 405, L. 1973; amd. Sec. 5, Ch. 414, L. 1973; amd. Sec. 10, Ch. 74, L. 1975; amd. Sec. 2, Ch. 327, L. 1975; amd. Sec. 8, Ch. 388, L. 1975; amd. Sec. 2, Ch. 507, L. 1975; amd. Sec. 3, Ch. 126, L. 1977; amd. Sec. 2, Ch. 211, L. 1977; amd. Sec. 5, Ch. 260, L. 1977; amd. Sec. 51, Ch. 566, L. 1977; R.C.M. 1947, 84-406(5).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 2. When Property Is Assessed › 15-8-204. Supplemental assessment

15-8-204. Supplemental assessment.
When any personal property liable to taxation is brought into a county at any time after the first Monday of August and the property has not been assessed for that year, it must be listed and assessed the same as if it had been in the county at the time of the regular assessment, and the tax must be collected, as provided in this code, at any time.
History: En. Sec. 4022, Pol. C. 1895; re-en. Sec. 2740, Rev. C. 1907; re-en. Sec. 2035, R.C.M. 1921; re-en. Sec. 2035, R.C.M. 1935; amd. Sec. 20, Ch. 405, L. 1973; R.C.M. 1947, 84-441; amd. Sec. 3, Ch. 34, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 2. When Property Is Assessed › 15-8-205. Initial assessment of class four trailer, manufactured home, and mobile home property -- when

15-8-205. Initial assessment of class four trailer, manufactured home, and mobile home property -- when.
The department shall assess trailer, manufactured home, and mobile home property as class four property under 15-6-134 immediately upon arrival in the county if the taxes have not been previously paid for that year in another county in Montana.
History: En. Sec. 5, Ch. 632, L. 1983; amd. Sec. 10, Ch. 773, L. 1991; amd. Sec. 56, Ch. 27, Sp. L. November 1993; amd. Sec. 9, Ch. 200, L. 1997; amd. Sec. 24, Ch. 2, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-301. Statement -- what to contain

15-8-301. Statement -- what to contain.
(1) The department may require from a person a statement under oath setting forth specifically all the real and personal property owned by, in possession of, or under the control of the person at midnight on January 1. The statement must be in writing, showing separately:
(a) all property belonging to, claimed by, or in the possession or under the control or management of the person;
(b) all property belonging to, claimed by, or in the possession or under the control or management of any firm of which the person is a member;
(c) all property belonging to, claimed by, or in the possession or under the control or management of any corporation of which the person is president, secretary, cashier, or managing agent;
(d) the county in which the property is situated or in which the property is liable to taxation and, if liable to taxation in the county in which the statement is made, also the city, town, school district, road district, or other revenue districts in which the property is situated;
(e) an exact description of all lands, improvements, and personal property;
(f) all depots, shops, stations, buildings, and other structures erected on the space covered by the right-of-way and all other property owned by any person owning or operating any railroad within the county.
(2) The department shall notify the taxpayer in the statement for reporting personal property owned by a business or used in a business that the statement is for reporting business equipment and other business personal property described in Title 15, chapter 6, part 1. A taxpayer owning exempt business equipment is subject to limited reporting requirements; however, all new businesses shall report their class eight property, as defined in 15-6-138, so that the department can determine the market value of the property. The department shall by rule develop reporting requirements for business equipment to limit the annual reporting of exempt business equipment to the extent feasible.
(3) Whenever one member of a firm or one of the proper officers of a corporation has made a statement showing the property of the firm or corporation, another member of the firm or another officer is not required to include the property in that person's statement but the statement must show the name of the person or officer who made the statement in which the property is included.
(4) The fact that a statement is not required or that a person has not made a statement, under oath or otherwise, does not relieve the person's property from taxation.
History: En. Sec. 14, p. 78, L. 1891; amd. Sec. 3701, Pol. C. 1895; re-en. Sec. 2511, Rev. C. 1907; re-en. Sec. 2003, R.C.M. 1921; Cal. Pol. C. Sec. 3629; re-en. Sec. 2003, R.C.M. 1935; amd. Sec. 5, Ch. 405, L. 1973; amd. Sec. 9, Ch. 388, L. 1975; R.C.M. 1947, 84-409; amd. Sec. 4, Ch. 649, L. 1987; amd. Sec. 57, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 347, L. 1995; amd. Sec. 15, Ch. 285, L. 1999; amd. Sec. 25, Ch. 2, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-302. Repealed

15-8-302. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 15, p. 80, L. 1891; re-en. Sec. 3702, Pol. C. 1895; re-en. Sec. 2512, Rev. C. 1907; re-en. Sec. 2004, R.C.M. 1921; Cal. Pol. C. Sec. 3630; re-en. Sec. 2004, R.C.M. 1935; amd. Sec. 6, Ch. 405, L. 1973; amd. Sec. 10, Ch. 388, L. 1975; R.C.M. 1947, 84-410.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-303. Statement to be completed and returned to department

15-8-303. Statement to be completed and returned to department.
The department may deliver the statement specified in 15-8-301 to the person owning taxable property and require the person, within an appointed time, to return the statement, properly filled out. The department shall notify the person making the statement of any corrections made by the department.
History: En. Sec. 16, p. 80, L. 1891; re-en. Sec. 3703, Pol. C. 1895; re-en. Sec. 2513, Rev. C. 1907; re-en. Sec. 2005, R.C.M. 1921; Cal. Pol. C. Sec. 3631; re-en. Sec. 2005, R.C.M. 1935; amd. Sec. 7, Ch. 405, L. 1973; R.C.M. 1947, 84-411; amd. Sec. 58, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-304. Enforcement powers of department

15-8-304. Enforcement powers of department.
(1) The department may:
(a) require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;
(b) subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.
(2) The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.
History: En. Sec. 17, p. 81, L. 1891; re-en. Sec. 3704, Pol. C. 1895; re-en. Sec. 2514, Rev. C. 1907; re-en. Sec. 2006, R.C.M. 1921; Cal. Pol. C. Sec. 3632; re-en. Sec. 2006, R.C.M. 1935; amd. Sec. 8, Ch. 405, L. 1973; R.C.M. 1947, 84-412(part); amd. Sec. 59, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-305. Repealed

15-8-305. Repealed.
Sec. 4, Ch. 357, L. 1985.
History: En. Sec. 18, p. 82, L. 1891; amd. Sec. 3705, Pol. C. 1895; re-en. Sec. 2515, Rev. C. 1907; re-en. Sec. 2007, R.C.M. 1921; Cal. Pol. C. Sec. 3633; re-en. Sec. 2007, R.C.M. 1935; amd. Sec. 9, Ch. 405, L. 1973; R.C.M. 1947, 84-413.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-306. Property concealed or misrepresented

15-8-306. Property concealed or misrepresented.
Upon discovery, any property willfully concealed, removed, transferred, or misrepresented by the owner or agent thereof to evade taxation must be assessed at not exceeding 10 times its value, and the assessment so made must not be reduced by the county tax appeal board.
History: En. Sec. 33, p. 84, L. 1891; amd. Sec. 3722, Pol. C. 1895; re-en. Sec. 2541, Rev. C. 1907; re-en. Sec. 2033, R.C.M. 1921; Cal. Pol. C. Sec. 3648; re-en. Sec. 2033, R.C.M. 1935; amd. Sec. 18, Ch. 405, L. 1973; R.C.M. 1947, 84-439.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-307. Land assessment

15-8-307. Land assessment.
(1) Except as provided in subsection (2), land must be assessed in parcels or subdivisions not exceeding 640 acres, and tracts of land containing more than 640 acres that have been sectionized by the United States government must be assessed by sections or fractions of sections.
(2) If the department receives the written consent of all persons with an ownership interest, the department may assess multiple parcels or tracts of land with common ownership collectively as a single tract of land.
(3) The department shall itemize in the property tax record the description of each 640 acres of land or less, the number of acres, the description, the value of the land, the value of improvements, and the total value. The property tax record must itemize the description of each town or city lot and the value of the lot and any improvements on the lot, except that a lot and improvements must be separately assessed when required under 15-8-111. If all of the unimproved lots of the same value are located in one block or are owned by the same party, the lots may be described and assessed in a single unit in the manner prescribed for each lot. Each parcel and lot must be segregated in the property tax record to correlate the description of the parcel or lot to the total value of the parcel or lot and any improvements on the parcel or lot.
History: En. Sec. 12, p. 77, L. 1891; re-en. Sec. 3697, Pol. C. 1895; re-en. Sec. 2509, Rev. C. 1907; re-en. Sec. 2023, R.C.M. 1921; Cal. Pol. C. Sec. 3628; re-en. Sec. 2023, R.C.M. 1935; amd. Sec. 13, Ch. 405, L. 1973; amd. Sec. 2, Ch. 436, L. 1975; R.C.M. 1947, 84-429(part); amd. Sec. 60, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-308. Assessment not illegal for informality or delay

15-8-308. Assessment not illegal for informality or delay.
No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law.
History: En. Sec. 4014, Pol. C. 1895; re-en. Sec. 2732, Rev. C. 1907; re-en. Sec. 2036, R.C.M. 1921; re-en. Sec. 2036, R.C.M. 1935; Cal. Pol. C. Sec. 3885; R.C.M. 1947, 84-442.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 3. How Property Is Assessed › 15-8-309. Violation and penalty

15-8-309. Violation and penalty.
A person who fails for any reason to file or return the statement required by 15-8-301 must be assessed a $25 penalty. The department shall deposit the penalty to the credit of the state general fund.
History: En. Sec. 17, p. 81, L. 1891; re-en. Sec. 3704, Pol. C. 1895; re-en. Sec. 2514, Rev. C. 1907; re-en. Sec. 2006, R.C.M. 1921; Cal. Pol. C. Sec. 3632; re-en. Sec. 2006, R.C.M. 1935; amd. Sec. 8, Ch. 405, L. 1973; R.C.M. 1947, 84-412(part); amd. Sec. 10, Ch. 557, L. 1987; amd. Sec. 4, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-401. Consigned property

15-8-401. Consigned property.
All personal property consigned for sale to any person within this state from any place out of the state must be assessed as other property.
History: En. Sec. 21, p. 82, L. 1891; re-en. Sec. 3709, Pol. C. 1895; re-en. Sec. 2519, Rev. C. 1907; re-en. Sec. 2011, R.C.M. 1921; Cal. Pol. C. Sec. 3638; re-en. Sec. 2011, R.C.M. 1935; R.C.M. 1947, 84-417.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-402. Property of person

15-8-402. Property of person.
The property of every person must be assessed in the county where the property is located and must be assessed in the name of that person.
History: En. Sec. 23, p. 82, L. 1891; re-en. Sec. 3711, Pol. C. 1895; re-en. Sec. 2521, Rev. C. 1907; re-en. Sec. 2013, R.C.M. 1921; Cal. Pol. C. Sec. 3641; re-en. 2013, R.C.M. 1935; R.C.M. 1947, 84-419; amd. Sec. 61, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-403. Repealed

15-8-403. Repealed.
Sec. 11, Ch. 583, L. 1999.
History: En. Sec. 3713, Pol. C. 1895; re-en. Sec. 2523, Rev. C. 1907; re-en. Sec. 2015, R.C.M. 1921; re-en. Sec. 2015, R.C.M. 1935; R.C.M. 1947, 84-421.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-404. Property of particular types of firms

15-8-404. Property of particular types of firms.
(1) The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.
(2) The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.
(3) The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.
History: En. Secs. 25, 26, 27, 28, p. 83, L. 1891; re-en. Secs. 3714, 3715, 3716, 3717, Pol. C. 1895; re-en. Secs. 2524, 2525, 2526, 2527, Rev. C. 1907; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1921; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1935; R.C.M. 1947, 84-422, 84-423, 84-424, 84-425; amd. Sec. 5, Ch. 649, L. 1987; amd. Sec. 4, Ch. 583, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-405. Street railroads, bridges, and ferries

15-8-405. Street railroads, bridges, and ferries.
Street railroads, bridges, and ferries owned by persons or corporations must be listed and assessed in the county, town, or district where the property or any portion of the property is located. The track of the railroad and the bridge are personal property.
History: En. Sec. 29, p. 83, L. 1891; re-en. Sec. 3718, Pol. C. 1895; re-en. Sec. 2528, Rev. C. 1907; re-en. Sec. 2020, R.C.M. 1921; re-en. Sec. 2020, R.C.M. 1935; R.C.M. 1947, 84-426; amd. Sec. 5, Ch. 583, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-406. Assessment of public utilities in one county

15-8-406. Assessment of public utilities in one county.
Railroads operated or situated in one county; telegraph, telephone, and electric light lines and similar properties situated in one county; and canals, ditches, and flumes situated in one county must be listed and assessed in the county in which the property is located. The department shall require the owner of the property or the owner's agent or any officer of a corporation owning the property to make a verified statement containing a list of the number of miles on which the property is operated or situated in the county and the value of the property.
History: En. Sec. 30, p. 83, L. 1891; re-en. Sec. 3719, Pol. C. 1895; re-en. Sec. 2529, Rev. C. 1907; amd. Sec. 1, Ch. 24, L. 1921; re-en. Sec. 2021, R.C.M. 1921; re-en. Sec. 2021, R.C.M. 1935; amd. Sec. 12, Ch. 405, L. 1973; R.C.M. 1947, 84-427; amd. Sec. 6, Ch. 583, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-407. Railroads

15-8-407. Railroads.
The roadway, roadbed, rails, rolling stock, and all other operating property of a railroad operated in more than one county or more than one state must be assessed by the department of revenue as provided in Title 15, chapter 23, part 2.
History: En. Sec. 11, p. 76, L. 1891; re-en. Sec. 3696, Pol. C. 1895; re-en. Sec. 2508, Rev. C. 1907; re-en. Sec. 2022, R.C.M. 1921; Cal. Pol. C. Sec. 3628; re-en. Sec. 2022, R.C.M. 1935; amd. Sec. 4, Ch. 516, L. 1973; R.C.M. 1947, 84-428; amd. Sec. 3, Ch. 686, L. 1979; amd. Sec. 7, Ch. 583, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-408. Personal property

15-8-408. Personal property.
Personal property, other than livestock, subject to taxation or a fee in lieu of tax in the state shall be taxable in the taxing jurisdiction where it is located on January 1, whether or not the same is owned, claimed, or possessed by the person, as defined in 15-1-102, owning, claiming, or possessing it on January 1.
History: En. Sec. 158, p. 121, L. 1891; re-en. Sec. 3943, Pol. C. 1895; amd. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2686, Rev. C. 1907; re-en. Sec. 2247, R.C.M. 1921; Cal. Pol. C. Sec. 3823; amd. Sec. 1, Ch. 122, L. 1933; re-en. Sec. 2247, R.C.M. 1935; amd. Sec. 15, Ch. 388, L. 1975; R.C.M. 1947, 84-4209(part); amd. Sec. 6, Ch. 598, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 4. Where Property Is Assessed › 15-8-409. Property not otherwise specified

15-8-409. Property not otherwise specified.
All other taxable property must be assessed in the county, city, or district in which it is situated.
History: En. Sec. 12, p. 77, L. 1891; re-en. Sec. 3697, Pol. C. 1895; re-en. Sec. 2509, Rev. C. 1907; re-en. Sec. 2023, R.C.M. 1921; Cal. Pol. C. Sec. 3628; re-en. Sec. 2023, R.C.M. 1935; amd. Sec. 13, Ch. 405, L. 1973; amd. Sec. 2, Ch. 436, L. 1975; R.C.M. 1947, 84-429(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-501. Assessment of unknown or absent owners

15-8-501. Assessment of unknown or absent owners.
(1) If the owner or claimant of any property not listed by another person is absent or unknown, the department shall make an estimate of the value of the property.
(2) If the name of the absent owner is known to the department, the property must be assessed in the owner's name and, if unknown, the property must be assessed to unknown owners.
History: En. Secs. 19, 20, p. 82, L. 1891; re-en. Secs. 3706, 3707, Pol. C. 1895; re-en. Secs. 2516, 2517, Rev. C. 1907; re-en. Secs. 2008, 2009, R.C.M. 1921; Cal. Pol. C. Secs. 3635, 3636; re-en. Secs. 2008, 2009, R.C.M. 1935; amd. Secs. 10, 11, Ch. 405, L. 1973; R.C.M. 1947, 84-414, 84-415; amd. Sec. 152, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-502. Representative status to be designated

15-8-502. Representative status to be designated.
When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, the person's representative designation must be added to the person's name and the assessment entered on a separate line from the person's individual assessment.
History: En. Sec. 22, p. 82, L. 1891; re-en. Sec. 3710, Pol. C. 1895; re-en. Sec. 2520, Rev. C. 1907; re-en. Sec. 2012, R.C.M. 1921; Cal. Pol. C. Sec. 3639; re-en. Sec. 2012, R.C.M. 1935; R.C.M. 1947, 84-418; amd. Sec. 153, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 8. Assessment Procedure › Part 5. To Whom Property Is Assessed › 15-8-503. Undistributed property of deceased persons

15-8-503. Undistributed property of deceased persons.
The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all the parties in interest for their equal proportions.
History: En. Sec. 24, p. 82, L. 1891; re-en. Sec. 3712, Pol. C. 1895; re-en. Sec. 2522, Rev. C. 1907; re-en. Sec. 2014, R.C.M. 1921; Cal. Pol. C. Sec. 3642; re-en. Sec. 2014, R.C.M. 1935; R.C.M. 1947, 84-420.