Montana Title 15. Taxation § 15-6-227. Property on railroad land leased by nonprofit organizations

(1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity is exempt from property taxation if:

(2) A building and land exempted under this section are subject to fees and assessments for services and special improvements that are collected with property taxes.