Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by FindLaw Staff
(1) Unless the context clearly indicates otherwise, the term “property tax record” means the record that is kept in each county by the department and that contains the information described in subsection (2). The term includes records referred to as an “assessment book” or “assessment roll” and, in a county in which the property tax record is kept on a computer system, the information on the system analogous to the information described in subsection (2).
(2) The department shall prepare a property tax record with appropriate headings, in which must be listed all property within the state and in which must be specified, by an appropriate heading:
(a) the name of the person to whom the property is assessed;
(b) land by description sufficient to identify it, the locality, and the improvements on the land;
(c) all taxable personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail the personal property does not invalidate the assessment;
(d) the assessed value of real estate;
(e) the assessed value of improvements on land, except that land and improvements must be separately listed when required under 15-8-111;
(f) the assessed value of improvements on real estate assessed to persons other than the owners of the real estate. Taxable improvements owned by a person, located upon land exempt from taxation, must, as to the manner of assessment, be assessed as other real estate. A value may not be assessed against the exempt land, and the land may not be charged with and is not responsible for the assessment made against any taxable improvements located on the land.
(g) the assessed value of all taxable personal property;
(h) the school, road, and other revenue districts in which each piece of property assessed is situated;
(i) the total assessed value of all property;
(j) the taxable value of all property;
(k) the taxes and fees assessed against the property; and
(l) the total of each type of tax, levy, and fee.
Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-8-701. Property tax record--definition--listing property in - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-code-ann-sect-15-8-701/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)