15-7-209. Reclassification by owner -- lien. (1) Whenever land that is or has been in agricultural use and is or has been valued, assessed, and taxed for agricultural use is applied to a use other than agricultural, the owner shall notify the department.
(2) The department shall provide, in a form eligible for recording, releases of lien, for those liens attributable to the former rollback tax, and the department shall present the releases to the county clerk and recorder for recording.
History: En. 84-437.16 by Sec. 5, Ch. 56, L. 1974; R.C.M. 1947, 84-437.16; amd. Sec. 1, Ch. 201, L. 1981; amd. Sec. 1, Ch. 423, L. 1981; amd. Sec. 1, Ch. 585, L. 1981; amd. Sec. 43, Ch. 27, Sp. L. November 1993.
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