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) 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.
Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-23-106. Report to the counties - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-23-106/
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 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)