Montana Code Annotated
Title 15. Taxation
Chapter 24. Special Property Tax Applications

15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty - 15-24-204. Failure to display or produce declaration, sticker, or receipt...

15-24-205. Sections limited to taxable trailers and manufactured homes - 15-24-205. Sections limited to taxable trailers and manufactured homes. The...

15-24-206. Declaration of destination on imported mobile homes, manufactured homes, and housetrailers -- display -- tax receipt -- exemptions - 15-24-206. Declaration of destination on imported mobile homes, manufactured homes,...

15-24-207. Department to make rules - 15-24-207. Department to make rules. The department of revenue may...

15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due - 15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer...

15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder - 15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer...

15-24-210. Notice of impending sale to certain lienholders - 15-24-210. Notice of impending sale to certain lienholders. After entry...

15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest - 15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of...

15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer - 15-24-212. Cancellation of delinquent property taxes on mobile home or...

Part 3. Migratory Personal Property

15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment - 15-24-301. Personal property brought into state -- assessment -- exceptions...

15-24-302. Collection procedure - 15-24-302. Collection procedure. All property mentioned in 15-24-301 is assessed...

15-24-303. Proration of tax on personal property -- refund - 15-24-303. Proration of tax on personal property -- refund. (1)...

15-24-304. Prorated fee in lieu of tax -- aircraft - 15-24-304. Prorated fee in lieu of tax -- aircraft. (1)...

15-24-305. Taxation of motion picture and television commercial property - 15-24-305. Taxation of motion picture and television commercial property. Except...

Part 4. Business Inventories (Repealed)

15-24-401. Repealed - 15-24-401. Repealed. Sec. 35, Ch. 581, L. 1979. History: En....

15-24-402. Repealed - 15-24-402. Repealed. Sec. 6, Ch. 613, L. 1981. History: En....

15-24-403. Repealed - 15-24-403. Repealed. Sec. 6, Ch. 613, L. 1981. History: En....

Part 5. Banks (Repealed)

15-24-501. Repealed - 15-24-501. Repealed. Sec. 17, Ch. 634, L. 1979. History: (1),...

15-24-502. Repealed - 15-24-502. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-503. Repealed - 15-24-503. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-504. Repealed - 15-24-504. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-505. Repealed - 15-24-505. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-506. Repealed - 15-24-506. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-507. Repealed - 15-24-507. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

15-24-508. Repealed - 15-24-508. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

Part 6. Insurance Companies (Repealed)

15-24-601. Repealed - 15-24-601. Repealed. Sec. 4, Ch. 577, L. 2003. History: En....

15-24-602. Repealed - 15-24-602. Repealed. Sec. 4, Ch. 577, L. 2003. History: En....

15-24-603. Repealed - 15-24-603. Repealed. Sec. 17, Ch. 634, L. 1979. History: En....

Part 7. Production Credit Associations

15-24-701. Production credit associations -- assessment and payment - 15-24-701. Production credit associations -- assessment and payment. Every production...

Part 8. Building and Loan Associations

15-24-801. Savings and loan associations -- taxation - 15-24-801. Savings and loan associations -- taxation. Every savings and...

Part 9. Livestock

15-24-901. Repealed - 15-24-901. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-24-902. Number of livestock - 15-24-902. Number of livestock. The department shall determine the number...

15-24-903. Duty of owner to assist in assessment - 15-24-903. Duty of owner to assist in assessment. (1) The...

15-24-904. Penalty for violation of law - 15-24-904. Penalty for violation of law. If a person, company,...

15-24-905. Livestock brought into state -- notice to department - 15-24-905. Livestock brought into state -- notice to department. The...

15-24-906. Collection of fee on livestock - 15-24-906. Collection of fee on livestock. The department, upon receipt...

15-24-907. Repealed - 15-24-907. Repealed. Sec. 15, Ch. 663, L. 1979. History: En....

15-24-908. Repealed - 15-24-908. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-909. Repealed - 15-24-909. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-910. Repealed - 15-24-910. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-911. Repealed - 15-24-911. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-912. through 15-24-919 reserved - 15-24-912 through 15-24-919 reserved.

15-24-920. Repealed - 15-24-920. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-24-921. Per capita fee to pay expenses of enforcing livestock laws - 15-24-921. Per capita fee to pay expenses of enforcing livestock...

15-24-922. Board of livestock to prescribe per capita fee -- refunds - 15-24-922. Board of livestock to prescribe per capita fee --...

15-24-923. Repealed - 15-24-923. Repealed. Sec. 12, Ch. 660, L. 1987. History: En....

15-24-924. Repealed - 15-24-924. Repealed. Sec. 12, Ch. 660, L. 1987. History: En....

15-24-925. Reimbursement to department -- transmission of fees to state - 15-24-925. (Temporary) Reimbursement to department -- transmission of fees to...

15-24-926. Repealed - 15-24-926. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-24-927. Repealed - 15-24-927. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-24-928. through 15-24-930 reserved - 15-24-928 through 15-24-930 reserved.

15-24-931. Repealed - 15-24-931. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-24-932. through 15-24-940 reserved - 15-24-932 through 15-24-940 reserved.

15-24-941. Repealed - 15-24-941. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-942. Repealed - 15-24-942. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

15-24-943. Repealed - 15-24-943. Repealed. Sec. 11, Ch. 598, L. 1989. History: En....

Part 10. Custom Combines (Renumbered)

15-24-1001. Renumbered 61-10-130 - 15-24-1001. Renumbered 61-10-130. Sec. 3, Ch. 183, L. 1989.

Part 11. Leasehold and Other Interests in U.S. Property

15-24-1101. Federal property held under contract by private person subject to taxation - 15-24-1101. Federal property held under contract by private person subject...

15-24-1102. Federal property held under contract of sale - 15-24-1102. Federal property held under contract of sale. When the...

15-24-1103. Federal property held under lease - 15-24-1103. Federal property held under lease. When the property is...

15-24-1104. Collection of taxes on interests in United States lands - 15-24-1104. Collection of taxes on interests in United States lands....

Part 12. State and Other Exempt Property

15-24-1201. State and other exempt property held under contract -- when taxable - 15-24-1201. State and other exempt property held under contract --...

15-24-1202. Taxable interests in state and other exempt property -- assessment - 15-24-1202. Taxable interests in state and other exempt property --...

15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions - 15-24-1203. Privilege tax on industrial, trade, or other business use...

15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes - 15-24-1204. Rate of privilege -- tax credit for federal payments...

15-24-1205. Privilege tax -- assessment and collection -- no lien - 15-24-1205. Privilege tax -- assessment and collection -- no lien....

15-24-1206. County suit for delinquent privilege tax - 15-24-1206. County suit for delinquent privilege tax. A tax due...

15-24-1207. Reporting requirements -- penalty -- rules - 15-24-1207. Reporting requirements -- penalty -- rules. (1) Each private...

15-24-1208. Apportionment of tax-exempt property - 15-24-1208. Apportionment of tax-exempt property. (1) If property is owned...

15-24-1209. Adjustment of taxes for formerly taxed property -- presumption of taxability - 15-24-1209. Adjustment of taxes for formerly taxed property -- presumption...

Part 13. Montana Economic Land Development Act (Repealed)

15-24-1301. Repealed - 15-24-1301. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1302. Repealed - 15-24-1302. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1303. Repealed - 15-24-1303. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1304. Repealed - 15-24-1304. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1305. Repealed - 15-24-1305. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1306. Repealed - 15-24-1306. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1307. Repealed - 15-24-1307. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1308. Repealed - 15-24-1308. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1309. Repealed - 15-24-1309. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1310. Repealed - 15-24-1310. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1311. Repealed - 15-24-1311. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1312. Repealed - 15-24-1312. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1313. Repealed - 15-24-1313. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1314. Repealed - 15-24-1314. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1315. Repealed - 15-24-1315. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1316. Repealed - 15-24-1316. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1317. Repealed - 15-24-1317. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

15-24-1318. Repealed - 15-24-1318. Repealed. Sec. 1, Ch. 48, L. 1985. History: En....

Part 14. New or Expanding Industry -- Ammunition Components

15-24-1401. Definitions - 15-24-1401. Definitions. The following definitions apply to 15-24-1402 unless the...

15-24-1402. New or expanding industry -- assessment -- notification - 15-24-1402. New or expanding industry -- assessment -- notification. (1)...

15-24-1403. through 15-24-1409 reserved - 15-24-1403 through 15-24-1409 reserved.

15-24-1410. Manufacturer of ammunition components -- exemption from statewide property taxes - 15-24-1410. (Temporary) Manufacturer of ammunition components -- exemption from statewide...

Part 15. Remodeling of Buildings or Structures

15-24-1501. Remodeling, reconstruction, or expansion of buildings or structures -- assessment provisions -- levy limitations - 15-24-1501. Remodeling, reconstruction, or expansion of buildings or structures --...

15-24-1502. Tax exemption and abatement for remodeling, reconstruction, or expansion of certain commercial property -- approval - 15-24-1502. Tax exemption and abatement for remodeling, reconstruction, or expansion...

Part 16. Historic Properties

15-24-1601. Purpose - 15-24-1601. Purpose. The purpose of this part is to provide...

15-24-1602. Definitions - 15-24-1602. Definitions. As used in this part, the following definitions...

15-24-1603. Historic property tax abatement -- levy limitations - 15-24-1603. Historic property tax abatement -- levy limitations. (1) Subject...

15-24-1604. Eligibility - 15-24-1604. Eligibility. A property that meets the design review criteria...

15-24-1605. Responsibilities of local governing bodies -- local review board -- design review process - 15-24-1605. Responsibilities of local governing bodies -- local review board...

15-24-1606. Responsibilities of the state historic preservation office - 15-24-1606. Responsibilities of the state historic preservation office. (1) If...

15-24-1607. Disqualification and penalty - 15-24-1607. Disqualification and penalty. (1) Following certification and during the...

Part 17. Commercial and Other Property

15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion - 15-24-1701. Suspension and cancellation of collection of certain property taxes...

15-24-1702. Resolution to suspend or cancel delinquent taxes - 15-24-1702. Resolution to suspend or cancel delinquent taxes. (1) In...

15-24-1703. Application of suspension or cancellation - 15-24-1703. Application of suspension or cancellation. The suspension or cancellation...

15-24-1704. Terminated - 15-24-1704. Terminated. Sec. 5, Ch. 422, L. 1993. History: En....

Part 18. Business Incubators

15-24-1801. Definitions - 15-24-1801. Definitions. Unless the context requires otherwise, the following definitions...

15-24-1802. Business incubator tax exemption -- procedure - 15-24-1802. Business incubator tax exemption -- procedure. (1) A business...

Part 19. Industrial Parks

15-24-1901. Definitions - 15-24-1901. Definitions. Unless the context requires otherwise, the following definitions...

15-24-1902. Industrial park tax exemption -- procedure -- termination - 15-24-1902. Industrial park tax exemption -- procedure -- termination. (1)...

Part 20. Local Economic Development Organizations

15-24-2001. Definitions - 15-24-2001. Definitions. Unless the context requires otherwise, the following definitions...

15-24-2002. Building and land tax exemption -- procedure -- termination - 15-24-2002. Building and land tax exemption -- procedure -- termination....

Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed)

15-24-2101. Repealed - 15-24-2101. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

15-24-2102. Repealed - 15-24-2102. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

15-24-2103. Repealed - 15-24-2103. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

Part 23. Clean Coal Technology Projects (Repealed)

15-24-2301. Repealed - 15-24-2301. Repealed. Sec. 2, Ch. 33, Sp. L. November 1993....

15-24-2302. Repealed - 15-24-2302. Repealed. Sec. 2, Ch. 33, Sp. L. November 1993....

Part 24. Value-Added Manufacturing (Repealed)

15-24-2401. Repealed - 15-24-2401. Repealed. Sec. 1, Ch. 37, L. 2013. History: En....

15-24-2402. Repealed - 15-24-2402. Repealed. Sec. 1, Ch. 37, L. 2013. History: En....

15-24-2403. Repealed - 15-24-2403. Repealed. Sec. 1, Ch. 37, L. 2013. History: En....

15-24-2404. Repealed - 15-24-2404. Repealed. Sec. 1, Ch. 37, L. 2013. History: En....

15-24-2405. Repealed - 15-24-2405. Repealed. Sec. 1, Ch. 37, L. 2013. History: En....

Part 25. Trucks and Truck Tractors (Repealed)

15-24-2501. Repealed - 15-24-2501. Repealed. Sec. 41, Ch. 496, L. 1997. History: En....

Part 30. Electrical Generation and Delivery Facilities

15-24-3001. Repealed - 15-24-3001. Repealed. Sec. 14, Ch. 13, L. 2021. History: En....

15-24-3002. Repealed - 15-24-3002. Repealed. Sec. 14, Ch. 13, L. 2021. History: En....

15-24-3003. reserved - 15-24-3003 reserved.

15-24-3004. Wind generation facility impact fee for local governmental units and school districts - 15-24-3004. Wind generation facility impact fee for local governmental units...

15-24-3005. Wind generation facility impact fee for local governmental units and school districts - 15-24-3005. Wind generation facility impact fee for local governmental units...

15-24-3006. Electrical energy generation impact fee reserve account - 15-24-3006. Electrical energy generation impact fee reserve account. (1) The...

15-24-3007. Electrical generation impact fund - 15-24-3007. Electrical generation impact fund. (1) A local governmental unit,...

Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal

15-24-3101. Policy - 15-24-3101. Policy. It is the policy of the state of...

15-24-3102. Definitions - 15-24-3102. Definitions. As used in this part, unless the context...

15-24-3103. through 15-24-3110 reserved - 15-24-3103 through 15-24-3110 reserved.

15-24-3111. Energy production or development -- tax abatement -- eligibility - 15-24-3111. Energy production or development -- tax abatement -- eligibility....

15-24-3112. Certification - 15-24-3112. Certification. (1) (a) Upon application by a taxpayer, the...

15-24-3113. through 15-24-3115 reserved - 15-24-3113 through 15-24-3115 reserved.

15-24-3116. Rules - 15-24-3116. Rules. (1) The department of revenue shall adopt rules...

Part 32. Gray Water Systems

15-24-3201. Definitions - 15-24-3201. Definitions. As used in this part, the following definitions...

15-24-3202. Gray water system for newly constructed residence -- tax abatement - 15-24-3202. Gray water system for newly constructed residence -- tax...

15-24-3203. Common gray water and potable water systems for newly constructed multiple dwelling projects -- tax abatement - 15-24-3203. Common gray water and potable water systems for newly...

15-24-3204. Change in property -- fraudulent application - 15-24-3204. Change in property -- fraudulent application. (1) A taxpayer...

15-24-3205. through 15-24-3210 reserved - 15-24-3205 through 15-24-3210 reserved.

15-24-3211. Report to interim committee - 15-24-3211. Report to interim committee. The department shall report to...

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Montana Code Annotated Title 15. Taxation Chapter 24. Special Property Tax Applications

Montana Code Annotated
Title 15. Taxation
Chapter 24. Special Property Tax Applications