reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 2. Issuing a Tax Deed › 15-18-225. Form of cancellation -- unsuccessful auction

15-18-225. Form of cancellation -- unsuccessful auction.
The notice of cancellation of an assignment required by 15-18-220 must be made as follows:
I,......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address) purchased a tax lien assignment...... (assignment certificate no.) on the following property......(full legal description) owned by......(name of owner of record) on..... (date).
I further certify that pursuant to 15-18-219(1), the assignee made an application for a tax deed after the redemption period expired.
I further certify that pursuant to 15-18-220(1) and 7-1-2121, notice of the auction was given on.......... (date) and.......... (date) in.......... (publication).
I further certify that there were no bidders at auction or no bidder made payment as required in 15-18-220(3).
Therefore, the assignment of the tax lien is canceled this....... (date).
.........................
Name of County Treasurer
History: En. Sec. 8, Ch. 17, L. 2021; amd. Sec. 3, Ch. 139, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-301. Repealed

15-18-301. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 1, Ch. 176, L. 1933; re-en. Sec. 2215.1, R.C.M. 1935; R.C.M. 1947, 84-4162.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-302. Repealed

15-18-302. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 2, Ch. 176, L. 1933; re-en. Sec. 2215.2, R.C.M. 1935; amd. Sec. 1, Ch. 100, L. 1937; R.C.M. 1947, 84-4163.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-303. Repealed

15-18-303. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 3, Ch. 176, L. 1933; re-en. Sec. 2215.3, R.C.M. 1935; R.C.M. 1947, 84-4164; amd. Sec. 67, Ch. 575, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-304. Repealed

15-18-304. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 4, Ch. 176, L. 1933; re-en. Sec. 2215.4, R.C.M. 1935; R.C.M. 1947, 84-4165.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-305. Repealed

15-18-305. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 5, Ch. 176, L. 1933; re-en. Sec. 2215.5, R.C.M. 1935; amd. Sec. 17, Ch. 52, L. 1977; amd. Sec. 8, Ch. 126, L. 1977; R.C.M. 1947, 84-4166; amd. Sec. 11, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-306. Repealed

15-18-306. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 6, Ch. 176, L. 1933; re-en. Sec. 2215.6, R.C.M. 1935; R.C.M. 1947, 84-4167.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-307. Repealed

15-18-307. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 7, Ch. 176, L. 1933; re-en. Sec. 2215.7, R.C.M. 1935; R.C.M. 1947, 84-4168.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-308. Repealed

15-18-308. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 8, Ch. 176, L. 1933; re-en. Sec. 2215.8, R.C.M. 1935; amd. Sec. 9, Ch. 126, L. 1977; R.C.M. 1947, 84-4169.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 3. Action for Tax Deed (Repealed) › 15-18-309. Repealed

15-18-309. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 9, Ch. 176, L. 1933; re-en. Sec. 2215.9, R.C.M. 1935; amd. Sec. 1, Ch. 63, L. 1937; R.C.M. 1947, 84-4170.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 4. Quiet Title › 15-18-401. Repealed

15-18-401. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 131, p. 115, L. 1891; re-en. Sec. 3898, Pol. C. 1895; re-en. Sec. 2654, Rev. C. 1907; amd. Sec. 1, Ch. 50, L. 1909; re-en. Sec. 2214, R.C.M. 1921; Cal. Pol. C. Sec. 3787; amd. Sec. 1, Ch. 85, L. 1927; re-en. Sec. 2214, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1947; R.C.M. 1947, 84-4158(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 4. Quiet Title › 15-18-402. Repealed

15-18-402. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 131, p. 115, L. 1891; re-en. Sec. 3898, Pol. C. 1895; re-en. Sec. 2654, Rev. C. 1907; amd. Sec. 1, Ch. 50, L. 1909; re-en. Sec. 2214, R.C.M. 1921; Cal. Pol. C. Sec. 3787; amd. Sec. 1, Ch. 85, L. 1927; re-en. Sec. 2214, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1947; R.C.M. 1947, 84-4158(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 4. Quiet Title › 15-18-403. Repealed

15-18-403. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 132, p. 115, L. 1891; re-en. Sec. 3899, Pol. C. 1895; re-en. Sec. 2655, Rev. C. 1907; re-en. Sec. 2215, R.C.M. 1921; Cal. Pol. C. Sec. 3788; amd. Sec. 2, Ch. 85, L. 1927; re-en. Sec. 2215, R.C.M. 1935; R.C.M. 1947, 84-4161.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 4. Quiet Title › 15-18-404. Repealed

15-18-404. Repealed.
Sec. 59, Ch. 587, L. 1987.
History: En. Sec. 4, Ch. 65, L. 1933; re-en. Sec. 2208.4, R.C.M. 1935; R.C.M. 1947, 84-4142.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 18. Ownership Interests in Land Sold for Taxes › Part 4. Quiet Title › 15-18-411. Action to quiet title to tax deed -- notice

15-18-411. Action to quiet title to tax deed -- notice.
(1) (a) In an action brought to set aside or annul any tax deed or to determine the rights of an assignee to real property claimed to have been acquired through tax proceedings or a tax lien assignment, the assignee or the recipient or purchaser of a tax deed pursuant to 15-18-211 or 15-18-220, upon filing an affidavit, may obtain from the court an order directed to the person claiming to:
(i) own the property;
(ii) have any interest in or lien upon the property;
(iii) have a right to redeem the property; or
(iv) have rights hostile to the tax title.
(b) The person described in subsections (1)(a)(i) through (1)(a)(iv) is referred to as the true owner.
(c) Except as provided in subsection (1)(d), the order described in subsection (1)(a) may command the true owner to:
(i) deposit with the court for the use of the assignee:
(A) the amount of all taxes, interest, penalties, and costs that would have accrued if the property had been regularly and legally assessed and taxed as the property of the true owner and was about to be redeemed by the true owner; and
(B) the amount of all sums reasonably paid by the assignee following the order and after 3 years from the date of the attachment of the tax lien to preserve the property or to make improvements on the property while in the assignee's possession, as the total amount of the taxes, interest, penalties, costs, and improvements is alleged by the plaintiff and as must appear in the order; or
(ii) show cause on a date to be fixed in the order, not exceeding 30 days from the date of the order, why the payment should not be made.
(d) The deposit provided for in subsection (1)(c) may not be required of a person found by the court to be indigent following an examination into the matter by the court upon the request of a true owner claiming to be indigent.
(2) The affidavit must list the name and address of the true owner and whether the owner is in the state of Montana, if known to the plaintiff, or state that the address of the true owner is not known to the plaintiff.
(3) (a) The order must be filed with the county clerk and a copy served personally upon each person shown in the affidavit claiming to be a true owner and whose name and address are reasonably ascertainable.
(b) Jurisdiction is acquired over all other persons by giving a copy of the order to the county treasurer.
History: En. Sec. 24, Ch. 587, L. 1987; amd. Sec. 1, Ch. 104, L. 1991; amd. Sec. 1, Ch. 375, L. 2005; amd. Sec. 30, Ch. 2, L. 2009; amd. Sec. 29, Ch. 67, L. 2017; amd. Sec. 13, Ch. 317, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-102. Independent appraisal option

15-23-102. Independent appraisal option.
(1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:
(a) on a particular independent appraiser to do an appraisal;
(b) to share the costs of the independent appraisal; and
(c) to accept the results of the appraisal.
(2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.
History: En. 84-7802 by Sec. 2, Ch. 98, L. 1977; R.C.M. 1947, 84-7802; (1)En. Sec. 1, Ch. 253, L. 1983; amd. Sec. 15, Ch. 526, L. 1983; amd. Sec. 3, Ch. 36, L. 1999; amd. Sec. 6, Ch. 419, L. 2013; amd. Sec. 38, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-103. Due date of reports and returns -- extensions

15-23-103. Due date of reports and returns -- extensions.
(1) Except as provided in subsections (2) and (4), each report or return described in 15-23-301, 15-23-402, 15-23-502, 15-23-701, or 15-23-517 must be delivered to the department on or before March 31 each year.
(2) Except as provided in subsection (4), each report or return for a natural gas or oil pipeline described in 15-23-301 must be delivered to the department on or before April 15 each year.
(3) Each report described in 15-23-204, 15-23-212, 15-23-515, 15-23-516, or 15-23-518 must be delivered to the department before April 15 each year.
(4) Beginning January 1, 2024, the reports provided for in subsections (1) and (2) are only required to be delivered to the department in the calendar year the property is valued.
(5) The department may for good cause extend the time for filing a return or report for not more than 30 days.
History: En. 84-7803 by Sec. 3, Ch. 98, L. 1977; amd. Sec. 2, Ch. 494, L. 1977; R.C.M. 1947, 84-7803; amd. Sec. 1, Ch. 606, L. 1983; amd. Sec. 5, Ch. 531, L. 1989; amd. Sec. 5, Ch. 695, L. 1991; amd. Sec. 3, Ch. 10, Sp. L. July 1992; amd. Sec. 5, Ch. 506, L. 1993; amd. Sec. 5, Ch. 397, L. 1995; amd. Sec. 30, Ch. 451, L. 1995; amd. Sec. 8, Ch. 424, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-104. Failure to file -- estimate by department -- penalty

15-23-104. Failure to file -- estimate by department -- penalty.
(1) If any person fails to file a report or return within the time established in 15-23-103 or by a later date approved by the department, the department shall estimate the value of the property that should have been reported on the basis of the best available information. In estimating the value of the net proceeds of mines, the department shall proceed under 15-23-506, and in estimating the value of the gross proceeds of coal mines, the department shall proceed under 15-35-107. In estimating the value of all other property subject to assessment under parts 2 through 4 of this chapter, the department shall proceed under 15-1-303. In estimating value under this section, the department may subpoena a person or the person's agent as specified in 15-1-302. An assessment pursuant to parts 5, 7, and 8 of this chapter based on estimated value or imputed value is subject to review under 15-1-211 and mediation under 15-1-212. For each month or part of a month that a report is delinquent, the department shall impose and collect a $25 penalty, with the total not to exceed $200, and shall deposit the penalty to the credit of the general fund. The department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent. The department shall notify the county treasurer of each affected county of the amount of the penalty, and the treasurer shall collect the penalty in the same manner as the taxes to which the penalty applies.
(2) For a delinquency in reporting under 15-23-212, the department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent.
History: En. 84-7804 by Sec. 4, Ch. 98, L. 1977; R.C.M. 1947, 84-7804; amd. Sec. 2, Ch. 606, L. 1983; amd. Sec. 3, Ch. 357, L. 1985; amd. Sec. 6, Ch. 811, L. 1991; amd. Sec. 4, Ch. 10, Sp. L. July 1992; amd. Sec. 94, Ch. 27, Sp. L. November 1993; amd. Sec. 31, Ch. 451, L. 1995; amd. Sec. 7, Ch. 419, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-105. Apportionment among counties

15-23-105. Apportionment among counties.
The department shall apportion the value of property assessed under 15-23-101, 15-23-205, or 15-23-403, other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original installed cost of the centrally assessed property located in the respective counties. If the property is of such a character that its value cannot reasonably be apportioned on the basis of mileage or on the basis of the original installed cost of the centrally assessed property located in the respective counties, the department may adopt such other method or basis of apportionment as may be just or proper.
History: En. 84-7805 by Sec. 5, Ch. 98, L. 1977; R.C.M. 1947, 84-7805; amd. Sec. 5, Ch. 686, L. 1979; amd. Sec. 5, Ch. 10, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-106. Report to the counties

15-23-106. Report to the counties.
(1) On or before July 1, the department shall prepare for each county a statement listing:
(a) the assessed value of railroad property, as determined under 15-23-205, apportioned to the county, including the length or other description of the property;
(b) the assessed value of utility property, as determined under 15-23-303, apportioned to the county, including the length or other description of the property;
(c) the assessed value of property of airline companies, as determined under 15-23-403, apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county;
(d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503, 15-23-505, and 15-23-515 through 15-23-518; and
(e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701.
(2) The department shall enter the reported assessed values in the property tax record for the county.
History: En. 84-7806 by Sec. 6, Ch. 98, L. 1977; R.C.M. 1947, 84-7806; amd. Sec. 1, Ch. 238, L. 1981; amd. Sec. 6, Ch. 20, L. 1985; amd. Sec. 6, Ch. 531, L. 1989; amd. Sec. 6, Ch. 695, L. 1991; amd. Sec. 6, Ch. 506, L. 1993; amd. Sec. 95, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 397, L. 1995; amd. Sec. 32, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-107. Amended assessment

15-23-107. Amended assessment.
Whenever the valuation of centrally assessed property is revised under 15-8-601 or 15-23-102, the department shall, within 15 days following the final decision or order, enter the revision in the property tax record for each applicable county.
History: En. 84-7807 by Sec. 7, Ch. 98, L. 1977; R.C.M. 1947, 84-7807; amd. Sec. 96, Ch. 27, Sp. L. November 1993; amd. Sec. 4, Ch. 36, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-108. Rulemaking authority

15-23-108. Rulemaking authority.
The department of revenue may adopt rules necessary for the taxation of property under this chapter.
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(2).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-111. Centrally administered tax-exempt property

15-23-111. Centrally administered tax-exempt property.
The possession or beneficial use of tax-exempt property that exists in more than one county or more than one state must be administered under the provisions of this chapter.
History: En. Sec. 2, Ch. 683, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-115. Interest

15-23-115. Interest.
If the department determines that a taxpayer has incorrectly reported a value under 15-23-502, 15-23-515, 15-23-516, 15-23-517, 15-23-518, 15-23-701, or 15-23-802 and if an additional tax is due, there must be added to the tax until paid in full interest at the rate of 1% a month or fraction of a month from the date the original tax was due and payable. A taxpayer subject to imposition of interest pursuant to this section is not subject to the penalty and interest provisions contained in 15-16-102.
History: En. Sec. 1, Ch. 112, L. 1983; amd. Sec. 7, Ch. 531, L. 1989; amd. Sec. 7, Ch. 695, L. 1991; amd. Sec. 7, Ch. 506, L. 1993; amd. Sec. 97, Ch. 27, Sp. L. November 1993; amd. Sec. 7, Ch. 397, L. 1995; amd. Sec. 33, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 1. General Provisions › 15-23-116. Statute of limitations

15-23-116. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) Except as provided in subsection (3), a refund or credit may not be allowed or paid unless the taxpayer has paid the tax under protest as provided by 15-1-402.
(3) If the department determines that the taxpayer has made an overpayment, the department shall refund or credit the overpayment if the overpayment was discovered within 5 years from the last day prescribed for filing the return.
(4) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
History: En. Sec. 1, Ch. 194, L. 1983; amd. Sec. 2, Ch. 536, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-203. Definitions relating to taxes

15-23-203. Definitions relating to taxes.
As used in this part, unless the context requires otherwise, the following definitions apply:
(1) (a) "Base value" means, except as provided in subsection (1)(b), the system value of railroad transportation property of a railroad in the preceding tax year.
(b) For tax year 1999, base value means the system value of railroad transportation property used to determine the railroad's Montana property taxes paid for the 1998 tax year.
(2) "Capitalization rate" means the capitalization rate reported by the surface transportation board, provided for in 49 U.S.C. 701, in its annual cost of capital report.
(3) "Change in earnings" means the value determined by dividing the average earnings for the 5 years immediately preceding the current tax year by the average earnings for the 5 years immediately preceding the previous tax year.
(4) "Change in the capitalization rate" means the value derived by dividing the current year capitalization rate by the preceding year capitalization rate.
(5) "Earnings" means income realized before deducting depreciation, interest expenses, lease expenses, and taxes.
(6) "Gross profit margin" means the ratio of earnings to operating revenue.
(7) "Leased property" means property that is subject to an agreement that transfers the use of the property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet.
(8) "Operating revenue" means the amount of money that the railroad is entitled to receive or that accrues to its benefit from services rendered in transporting property or persons by rail.
(9) "System cost" means the total depreciated cost of all railroad transportation property, including leased property within the state and outside the state.
History: En. Sec. 3, Ch. 531, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-211. Definitions

15-23-211. Definitions.
As used in 15-23-211 through 15-23-216, unless the context requires otherwise, the following definitions apply:
(1) "Average levy" means the average statewide rate of taxation on commercial and industrial property.
(2) "Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.
(3) "Private railroad cars" means all railroad cars that:
(a) are not owned by a railroad company operating in this state;
(b) are used for transporting persons or freight; and
(c) are not otherwise assessed for property taxation in this state.
(4) "Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.
History: En. Sec. 7, Ch. 10, Sp. L. July 1992; amd. Sec. 1, Ch. 532, L. 1993; amd. Sec. 1, Ch. 16, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-212. Annual report

15-23-212. Annual report.
Each railroad car company shall, annually and within the time requirements of 15-23-103(3) and (5), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31:
(1) the name and nature of the business of the company;
(2) the number, kind, acquisition cost, date of acquisition, and name of owner of its private railroad cars;
(3) the cost of additions and betterment, special equipment, racks, protective equipment, or any other modification or improvement to a car since acquisition;
(4) the total car miles traveled, loaded and unloaded, within the state during the calendar year preceding the date of filing;
(5) the total car miles traveled, loaded and unloaded, within and outside of the state during the calendar year preceding the date of filing;
(6) the average number of miles traveled by each class of car during the year;
(7) the description and location of real and personal property that is owned by the railroad car company and that is subject to taxation within this state; and
(8) any other facts the department may require.
History: En. Sec. 8, Ch. 10, Sp. L. July 1992; amd. Sec. 9, Ch. 424, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-213. Assessment -- allocation -- taxable value

15-23-213. Assessment -- allocation -- taxable value.
(1) The department of revenue shall assess the property in the name of the railroad car company owning the property unless the property is reported by another person leasing or operating the property.
(2) The allocation of property to this state must be made on the basis of the car miles traveled within the state to the total car miles traveled unless the department by administrative rule adopts a different formula.
(3) In determining taxable value, the department shall use the percentage rate "R", as provided in 15-6-145, to achieve compliance with the requirements of the federal Railroad Revitalization and Regulatory Reform Act of 1976, as amended.
History: En. Sec. 9, Ch. 10, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-214. Determination of tax -- payment -- penalty and interest

15-23-214. Determination of tax -- payment -- penalty and interest.
(1) Subject to 15-10-420 and on or before the third Monday in October, the department shall compute the tax on railroad car company property by multiplying the taxable value of the property by the average levy.
(2) After determining the tax, the department shall send to the last-known address of each railroad car company subject to taxation a written notice, postage prepaid, showing the amount of taxes due for the current year and any delinquent amount for prior years. The notice must include the taxable value of the property and the average levy used to compute the tax.
(3) The tax is due and payable to the department under the provisions of 15-16-102. A tax not received by the department within the time requirements of 15-16-102 is delinquent and subject to penalty and interest as provided in 15-1-216.
History: En. Sec. 10, Ch. 10, Sp. L. July 1992; amd. Sec. 96, Ch. 584, L. 1999; amd. Sec. 4, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-215. Deposit of taxes

15-23-215. Deposit of taxes.
All taxes, penalties, and interest collected by the department of revenue under 15-23-211 through 15-23-216 must be deposited in the general fund.
History: En. Sec. 11, Ch. 10, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 2. Railroads › 15-23-216. Lien -- collection actions

15-23-216. Lien -- collection actions.
(1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.
(2) The department may at any time after the taxes are delinquent use the following collection actions:
(a) seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;
(b) suit for collection in district court; or
(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.
(3) The use of one collection method does not prevent the department from using other collection methods.
History: En. Sec. 12, Ch. 10, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 3. Public Utilities › 15-23-301. Officers of certain public utility companies to furnish statement to department

15-23-301. Officers of certain public utility companies to furnish statement to department.
The president, secretary, or managing agent of a corporation or any other officer that the department may designate and each person or association of persons owning or operating a telegraph, telephone, microwave, or electric power or transmission line, a natural gas distribution utility, a rate-regulated natural gas transmission or oil transmission pipeline regulated by the public service commission or the federal energy regulatory commission, a common carrier pipeline as defined in 69-13-101, or any canal, ditch, flume, or other property, other than real estate not included in a right-of-way, that constitutes a single and continuous property throughout more than one county or state, shall each year furnish the department with a statement, signed and sworn to by one of the officers or by the person or one of the persons forming the association, showing in detail for the year ending on December 31 immediately preceding:
(1) the whole number of miles of property in the state and, if the property is partly out of the state, the whole number of miles outside of the state and the whole number of miles within the state owned or operated by the corporation, person, or association;
(2) the total value of the entire property and plant, both within and outside of the state, and the total value of that portion of the property and plant within the state;
(3) a complete description of the property within the state, giving the points of entrance into and the points of exit from the state and the points of entrance into and the points of exit from each county, with a statement of the total number of miles in each county in the state;
(4) other information regarding the property as may be required by the department.
History: En. Sec. 1, Ch. 49, L. 1919; re-en. Sec. 2138, R.C.M. 1921; re-en. Sec. 2138, R.C.M. 1935; amd. Sec. 1, Ch. 17, L. 1939; amd. Sec. 25, Ch. 516, L. 1973; amd. Sec. 1, Ch. 50, L. 1974; amd. Sec. 1, Ch. 210, L. 1975; amd. Sec. 12, Ch. 98, L. 1977; R.C.M. 1947, 84-901; amd. Sec. 4, Ch. 487, L. 2009; amd. Sec. 4, Ch. 234, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 3. Public Utilities › 15-23-302. Repealed

15-23-302. Repealed.
Sec. 11, Ch. 686, L. 1979.
History: En. Sec. 2, Ch. 49, L. 1919; re-en. Sec. 2139, R.C.M. 1921; re-en. Sec. 2139, R.C.M. 1935; amd. Sec. 2, Ch. 17, L. 1939; amd. Sec. 64, Ch. 405, L. 1973; amd. Sec. 2, Ch. 210, L. 1975; R.C.M. 1947, 84-902.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 3. Public Utilities › 15-23-303. Assessment of property -- apportionment to counties

15-23-303. Assessment of property -- apportionment to counties.
The department shall assess all property described in 15-23-301, but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.
History: En. Sec. 6, Ch. 49, L. 1919; re-en. Sec. 2143, R.C.M. 1921; re-en. Sec. 2143, R.C.M. 1935; amd. Sec. 4, Ch. 17, L. 1939; amd. Sec. 27, Ch. 516, L. 1973; amd. Sec. 13, Ch. 98, L. 1977; R.C.M. 1947, 84-905; amd. Sec. 10, Ch. 583, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 4. Airlines › 15-23-401. Definitions

15-23-401. Definitions.
As used in this part, unless the context requires otherwise, the following definitions apply:
(1) "Air commerce" means the transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights.
(2) "Aircraft" means a conveyance used or designed for navigation or flight through the air.
(3) "Equated plane hours" means hours spent by aircraft in flight or on the ground weighted according to the cargo capacity of each aircraft.
(4) "Flight property" means aircraft fully equipped, ready for flight used in air commerce.
(5) "Newly acquired aircraft" means an aircraft acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the aircraft acquired is new or used. Newly acquired aircraft includes an aircraft acquired and placed in service in calendar year 1997 provided that the aircraft was included in the report and the report was timely filed.
(6) "Newly acquired equipment" means equipment acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the equipment acquired is new or used. Newly acquired equipment includes equipment acquired and placed in service in calendar year 1997 provided that the equipment was included in the report and the report was timely filed.
(7) "Operating" or "operated" means landings or takeoffs during interstate flight.
(8) "Regularly scheduled flight" means a flight or aircraft taking off or landing in the state of Montana with a maximum takeoff weight of more than 19,000 pounds.
(9) "Scheduled airline company" means any person who undertakes directly or indirectly to engage in the business of scheduled air commerce.
History: En. Sec. 1, Ch. 249, L. 1955; amd. Sec. 1, Ch. 367, L. 1969; amd. Sec. 22, Ch. 52, L. 1977; R.C.M. 1947, 84-6401; amd. Sec. 1, Ch. 140, L. 1999; amd. Sec. 1, Ch. 191, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 4. Airlines › 15-23-402. Report by airline company

15-23-402. Report by airline company.
Every airline company engaged in air commerce in this state shall annually file with the department of revenue in such form as the department may require a report under oath showing the following:
(1) the name of the person or persons, association, joint-stock company, or corporation;
(2) under the laws of what state organized or existing;
(3) the location of its principal office;
(4) the location of its principal office in this state, if any;
(5) the number of aircraft of each type or kind, the total original cost, the average cost per plane, the total depreciated cost, and the average depreciated cost per plane at the end of the preceding calendar year;
(6) the number of shares of capital stock authorized, number of shares outstanding, the total par value and the total market value at the end of the preceding calendar year; the par value of outstanding bonds and long-term debt and the market value at the end of the preceding calendar year;
(7) income account showing operating revenues and expenses of the entire system and net operating income during the preceding calendar year;
(8) the total tonnage of passengers, express, and freight first received by the airline company in this state during the preceding calendar year plus the total tonnage of passengers, express, and freight finally discharged by it within this state during the preceding calendar year and the total of such tonnage first received by the airline company or finally discharged by it within and without this state during the preceding calendar year;
(9) the total time in equated plane hours of all aircraft of the scheduled airline company in flight in this state during the preceding calendar year plus the total time of such aircraft on the ground in this state during the preceding calendar year and the total of such time in flight or on the ground within and without this state during the preceding calendar year;
(10) the number of revenue ton-miles of passengers, mail, express, and freight flown by the scheduled airline company within this state during the preceding calendar year and the total number of such miles flown by it within and without this state during the preceding calendar year;
(11) the number of arrivals and departures of all aircraft of the scheduled airline company in this state during the preceding calendar year and the total number of such arrivals and departures within and without this state during the preceding calendar year;
(12) such other information as the department may require.
History: En. Sec. 3, Ch. 249, L. 1955; amd. Sec. 243, Ch. 516, L. 1973; amd. Sec. 21, Ch. 98, L. 1977; R.C.M. 1947, 84-6403.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 4. Airlines › 15-23-403. Determination of value -- exception for new aircraft and supporting equipment -- nonoperating property -- notice

15-23-403. Determination of value -- exception for new aircraft and supporting equipment -- nonoperating property -- notice.
(1) The department of revenue shall determine the full and true valuation of all property of each airline operating in this state or used by each scheduled airline company in air commerce. Except as provided in subsection (2), this valuation may be ascertained by:
(a) determining the full and true valuation of all property owned and operated by each scheduled airline company; and
(b) allocating to the state of Montana from the total valuation a valuation that represents this state's proper share of the valuation of the property, through the application of the ratios that are described in 15-23-402(8), (9), (10), and (11) against the total valuation.
(2) For a scheduled airline company operating within this state whose allocation of valuation within this state, as determined under subsection (1)(b), is 50% or more, the department shall determine the valuation of a newly acquired aircraft and newly acquired equipment to support that aircraft at 28% of full and true valuation for the first year after acquisition. For each succeeding year, the department shall increase the valuation by 8% over the previous year's valuation until the valuation equals full and true valuation.
(3) Aircraft with a maximum takeoff weight of 19,000 pounds or less is considered nonoperating property and must be removed from the market value of a scheduled airline company.
(4) After making the assessment as provided in subsection (1) or (2), the department shall give written notice of the assessment to the person or persons to whom the assessment is made.
History: En. Sec. 4, Ch. 249, L. 1955; amd. Sec. 2, Ch. 367, L. 1969; amd. Sec. 244, Ch. 516, L. 1973; amd. Sec. 2, Ch. 328, L. 1975; R.C.M. 1947, 84-6404; amd. Sec. 7, Ch. 686, L. 1979; amd. Sec. 1, Ch. 520, L. 1987; amd. Sec. 2, Ch. 140, L. 1999; amd. Sec. 2, Ch. 191, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-501. Taxation of mines

15-23-501. Taxation of mines.
(1) All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase of the mines and mining claims from the United States, are taxed as all other land is taxed. All machinery, equipment, and other personal property used in mining or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims and, except as provided in subsection (2), the annual net proceeds of all mines and mining claims are taxed as other personal property. Surface improvements upon or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims are taxed as other improvements.
(2) Bentonite produced from mines and mining claims is not subject to net proceeds taxation and is taxed as provided in Title 15, chapter 39, part 1.
History: En. Sec. 3, p. 73, L. 1891; re-en. Sec. 3672, Pol. C. 1895; re-en. Sec. 2500, Rev. C. 1907; re-en. Sec. 2088, R.C.M. 1921; re-en. Sec. 2088, R.C.M. 1935; R.C.M. 1947, 84-5401; amd. Sec. 18, Ch. 693, L. 1979; amd. Sec. 15, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-504. Lien of tax and penalty

15-23-504. Lien of tax and penalty.
The tax and penalty so assessed on net proceeds are a lien upon all of the right, title, and interest of such operator in or to such mine or mining claim and upon all of the right, title, and interest in or to the machinery, buildings, tools, and equipment used in operating the mine or mining claim. The tax and penalty on such net proceeds may be collected and the payment enforced by the seizure and sale of the personal property upon which the tax and penalty are a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine and improvements, as provided for the sale of real property for delinquent taxes, or by the institution of a civil action for its collection in any court of competent jurisdiction. Resort to any one of the methods of enforcing collection shall not bar the right to resort to either or both of the other methods, but any two or all of the methods may be used until the full amount of such tax and penalty is collected.
History: En. Sec. 4, Ch. 161, L. 1933; re-en. Sec. 2090.2, R.C.M. 1935; amd. Sec. 2, Ch. 138, L. 1969; amd. Sec. 16, Ch. 98, L. 1977; R.C.M. 1947, 84-5405.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-505. Assessment of royalties

15-23-505. Assessment of royalties.
Upon receipt of the list or schedule setting forth the names and addresses of any and all persons owning or claiming royalty and the amount paid or yielded as royalty to the royalty owners or claimants during the year for which the return is made, the department of revenue shall proceed to assess and tax the royalties on the same basis as net proceeds of mines are taxed as provided by 15-6-131.
History: En. Sec. 3, Ch. 188, L. 1935; re-en. Sec. 2090.3, R.C.M. 1935; amd. Sec. 196, Ch. 516, L. 1973; amd. Sec. 64, Ch. 566, L. 1977; R.C.M. 1947, 84-5406; amd. Sec. 19, Ch. 693, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-506. False or fraudulent reports

15-23-506. False or fraudulent reports.
If any report required by this part contains any willfully false or fraudulent statements as to the gross amount received by any person engaged in mining for any mine's product, then the department shall compute the gross value of such mine's product based upon the average quotations of the price of such mine's product in New York City or the relative market value at the point of delivery as evidenced by some established authority or market report. If any such person has sold or otherwise disposed of any of its mine's product at a price substantially below the true market price of such product at the time and place of such sale or disposal, then the department shall compute the gross value of such portion of the mine's product so sold or disposed of substantially below the market price, which gross value shall be based upon the quotations of the price of such mine's product in New York City or the relative market value at the point of delivery at the time such portion of the product was so sold or otherwise disposed of as evidenced by some established authority or market report. Should there be no quotation covering any particular product, then the department shall fix the value of such gross product or such portion thereof as shall have been sold or otherwise disposed of at a price substantially below the true market price at the time and place of such sale or disposal in such a manner as may seem to be equitable.
History: En. Sec. 4, Ch. 188, L. 1935; re-en. Sec. 2090.4, R.C.M. 1935; amd. Sec. 197, Ch. 516, L. 1973; amd. Sec. 17, Ch. 98, L. 1977; R.C.M. 1947, 84-5407.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-507. Taxation and payment on royalty interests

15-23-507. Taxation and payment on royalty interests.
At the time of computing net proceeds assessments, the department shall also determine the royalty lists or schedules for each county in which the mines and mining claims are located. The department shall prepare from the net proceeds and royalty assessments a tax roll that must be furnished to the county treasurer on or before the following September 15. Upon furnishing the tax roll, the taxes are due and payable. Assessments of royalty on production of metals and minerals other than petroleum and natural gas must be entered by the department in the property tax record in the name of the recipient or owner of the royalty. The county treasurer shall give full notice of the assessment to the recipient or royalty owner and shall collect the taxes in the same manner as taxes on net proceeds of mines. Taxes on the royalty assessments and taxes on net proceeds of mines are payable at the times specified in 15-16-102, and any delinquencies in the payment are subject to the interest and penalties provided in 15-16-102.
History: En. Sec. 6, Ch. 188, L. 1935; re-en. Sec. 2091.1, R.C.M. 1935; amd. Sec. 1, Ch. 162, L. 1939; amd. Sec. 2, Ch. 257, L. 1959; amd. Sec. 199, Ch. 516, L. 1973; amd. Sec. 1, Ch. 398, L. 1975; R.C.M. 1947, 84-5409; amd. Sec. 98, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-508. Lien of tax -- enforcement of payment

15-23-508. Lien of tax -- enforcement of payment.
(1) The taxes on such net proceeds must be levied as the levy of other taxes is provided for, and every such tax is a lien upon the mine or mining claim from which the ore or mineral products or deposits are mined or extracted and is a prior lien upon all personal property and improvements used in the process of extracting such ore or mineral products or deposits, provided such personal or real property is owned by or under lease by the person who extracted said ore, mineral products, or deposits.
(2) The tax on such net proceeds may be collected and the payment thereof enforced by the seizure and sale of the personal property upon which the tax is a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine or mining claim and improvements, as provided for the sale of real property for delinquent taxes, or by the institution of a civil action for its collection in any court of competent jurisdiction. A resort to any one of the methods of enforcing collection as herein provided for shall not bar the right to resort to either or both of the other methods, but any two or all of the methods herein provided for may be used until the full amount of such tax is collected.
History: En. Sec. 7, Ch. 237, L. 1921; re-en. Sec. 2095, R.C.M. 1921; amd. Sec. 1, Ch. 143, L. 1925; re-en. Sec. 2095, R.C.M. 1935; amd. Sec. 20, Ch. 52, L. 1977; R.C.M. 1947, 84-5413.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-509. Repealed

15-23-509. Repealed.
Sec. 35, Ch. 581, L. 1979.
History: En. Sec. 5, Ch. 237, L. 1921; re-en. Sec. 2093, R.C.M. 1921; re-en. Sec. 2093, R.C.M. 1935; R.C.M. 1947, 84-5411.