15-7-108. Land split. For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.
History: En. Sec. 1, Ch. 414, L. 1997.
Structure Montana Code Annotated
15-7-101. Classification and appraisal -- duties of department of revenue
15-7-102. Notice of classification, market value, and taxable value to owners -- appeals
15-7-103. Classification and appraisal -- general and uniform methods
15-7-106. Courses of instruction, examination, and certification -- additional courses
15-7-107. Certification required
15-7-110. Purpose -- reappraisal cycle
15-7-111. Periodic reappraisal of certain taxable property
15-7-112. Equalization of valuations
15-7-115. through 15-7-120 reserved
15-7-123. through 15-7-130 reserved
15-7-135. through 15-7-137 reserved
15-7-138. Notice of classification and appraisal to single address for owners of undivided interest