Montana Code Annotated
Part 1. General Provisions
15-23-106. Report to the counties

15-23-106. Report to the counties. (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.
History: En. 84-7806 by Sec. 6, Ch. 98, L. 1977; R.C.M. 1947, 84-7806; amd. Sec. 1, Ch. 238, L. 1981; amd. Sec. 6, Ch. 20, L. 1985; amd. Sec. 6, Ch. 531, L. 1989; amd. Sec. 6, Ch. 695, L. 1991; amd. Sec. 6, Ch. 506, L. 1993; amd. Sec. 95, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 397, L. 1995; amd. Sec. 32, Ch. 451, L. 1995.

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