15-7-207. Continuance of valuation as agricultural land. Continuance of valuation, assessment, and taxation under this part shall depend upon continuance of the land in agricultural use and compliance with the other requirements of this part and not upon continuance in the same owner of title to the land.
History: En. Sec. 10, Ch. 512, L. 1973; R.C.M. 1947, 84-437.8; amd. Sec. 3, Ch. 201, L. 1981.
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