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Montana Title 15. Taxation § 15-23-211. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-23-211. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-23-211/

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.

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