15-23-522. Surface ground and improvements not exempt. Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.
History: En. Sec. 8, Ch. 237, L. 1921; re-en. Sec. 2096, R.C.M. 1921; re-en. Sec. 2096, R.C.M. 1935; R.C.M. 1947, 84-5414.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-502. Net proceeds tax -- statement of yield
15-23-503. Net proceeds -- how computed
15-23-504. Lien of tax and penalty
15-23-505. Assessment of royalties
15-23-506. False or fraudulent reports
15-23-507. Taxation and payment on royalty interests
15-23-508. Lien of tax -- enforcement of payment
15-23-510. through 15-23-514 reserved
15-23-515. Net proceeds for talc -- statement -- value
15-23-516. Net proceeds for vermiculite -- statement -- value
15-23-517. Net proceeds for limestone -- statement -- value
15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption
15-23-519. and 15-23-520 reserved
15-23-521. Examination of records by department
15-23-522. Surface ground and improvements not exempt
15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued