Montana Title 15. Taxation § 15-7-303. Definitions

(1) “Person” means an individual, corporation, partnership, or other business organization, trust, fiduciary, or agent or any other party presenting a document for recordation.

(2) “Real estate” includes:

(3) “Transfer” means an act of the parties or of the law by which the title to real property is conveyed from one person to another.

(4) “Value” means the amount of the full actual consideration for real estate paid or to be paid, including the amount of any lien or liens on the real estate.