15-23-105. Apportionment among counties. The department shall apportion the value of property assessed under 15-23-101, 15-23-205, or 15-23-403, other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original installed cost of the centrally assessed property located in the respective counties. If the property is of such a character that its value cannot reasonably be apportioned on the basis of mileage or on the basis of the original installed cost of the centrally assessed property located in the respective counties, the department may adopt such other method or basis of apportionment as may be just or proper.
History: En. 84-7805 by Sec. 5, Ch. 98, L. 1977; R.C.M. 1947, 84-7805; amd. Sec. 5, Ch. 686, L. 1979; amd. Sec. 5, Ch. 10, Sp. L. July 1992.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-101. Properties centrally assessed
15-23-102. Independent appraisal option
15-23-103. Due date of reports and returns -- extensions
15-23-104. Failure to file -- estimate by department -- penalty
15-23-105. Apportionment among counties
15-23-106. Report to the counties
15-23-108. Rulemaking authority
15-23-109. and 15-23-110 reserved
15-23-111. Centrally administered tax-exempt property