15-6-132. Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.
(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.
History: En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.
Structure Montana Code Annotated
Chapter 6. Property Subject to Taxation
15-6-101. Property subject to taxation -- classification
15-6-122. Business equipment tax on business personal property
15-6-123. through 15-6-130 reserved
15-6-131. Class one property -- description -- taxable percentage
15-6-132. Class two property -- description -- taxable percentage
15-6-133. Class three property -- description -- taxable percentage
15-6-134. Class four property -- description -- taxable percentage
15-6-135. Class five property -- description -- taxable percentage -- exemption
15-6-137. Class seven property -- description -- taxable percentage
15-6-138. Class eight property -- description -- taxable percentage
15-6-141. Class nine property -- description -- taxable percentage
15-6-143. Class ten property -- description -- taxable percentage
15-6-145. Class twelve property -- description -- taxable percentage
15-6-156. Class thirteen property -- description -- taxable percentage
15-6-157. Class fourteen property -- description -- taxable percentage
15-6-158. Class fifteen property -- description -- taxable percentage
15-6-159. Class sixteen property -- description -- taxable percentage
15-6-160. and 15-6-161 reserved
15-6-162. Class seventeen property -- description -- taxable percentage
15-6-163. Class eighteen property -- description -- taxable percentage
15-6-164. through 15-6-190 reserved
15-6-192. Application for classification as new industrial property