15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions. The department shall establish a page on its website to enable:
(1) owners of fiber optic or coaxial cable intending to take advantage of the tax abatement provisions in 15-6-135, 15-6-156, and 15-6-219 to notify local governing bodies of the location or locations in which they intend to place in service fiber optic or coaxial cable; and
(2) local governing bodies to post comments on such projects identified by owners of fiber optic or coaxial cable as provided in subsection (1).
History: En. Sec. 4, Ch. 483, L. 2021.
Structure Montana Code Annotated
Chapter 6. Property Subject to Taxation
15-6-201. Governmental, charitable, and educational categories -- exempt property
15-6-202. Freeport merchandise and business inventories exemption -- definitions
15-6-203. Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts
15-6-204. Money and credits exemption
15-6-205. State water conservation projects exempt
15-6-206. Irrigation and drainage facilities -- when exempt
15-6-208. Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite
15-6-209. Community services buildings exempt
15-6-213. Down-hole equipment in oil and gas wells exempt
15-6-215. Exemption for motion picture and television commercial property
15-6-217. Exemption for vehicle of certain health care professionals
15-6-218. Intangible personal property exemption
15-6-219. Personal and other property exemptions
15-6-220. Agricultural processing facilities exemption
15-6-221. Exemption for rental housing providing affordable housing to lower-income tenants
15-6-224. Nonfossil energy generation
15-6-225. Small electrical generation equipment exemption
15-6-227. Property on railroad land leased by nonprofit organizations
15-6-228. Property subject to registration fee
15-6-230. Temporary exemption for certain tribal property -- rulemaking
15-6-234. Duty to report change in use
15-6-235. New property tax exemptions -- department notification to local governments
15-6-236. through 15-6-239 reserved
15-6-240. Intangible land value property exemption -- application procedure
15-6-241. Mobile home exemption
15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home
15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions