15-7-206. Improvements on agricultural land. (1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.
(2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202(1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.
History: En. Sec. 8, Ch. 512, L. 1973; amd. Sec. 2, Ch. 457, L. 1975; R.C.M. 1947, 84-437.6; amd. Sec. 3, Ch. 485, L. 1995; amd. Sec. 2, Ch. 224, L. 2019.
Structure Montana Code Annotated
Part 2. Agricultural Appraisal
15-7-201. Legislative intent -- value of agricultural property
15-7-202. Eligibility of land for valuation as agricultural
15-7-203. Agricultural uses only considered in valuation
15-7-206. Improvements on agricultural land
15-7-207. Continuance of valuation as agricultural land
15-7-208. Reclassification by department
15-7-209. Reclassification by owner -- lien
15-7-210. Tax on change of use of part of tract
15-7-212. Tract crossing county line -- whole