Montana Code Annotated
Title 15. Taxation
Chapter 7. Appraisal

Part 1. General Methods

15-7-101. Classification and appraisal -- duties of department of revenue - 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 - 15-7-102. Notice of classification, market value, and taxable value to...

15-7-103. Classification and appraisal -- general and uniform methods - 15-7-103. Classification and appraisal -- general and uniform methods. (1)...

15-7-104. Repealed - 15-7-104. Repealed. Sec. 80, Ch. 130, L. 2005. History: En....

15-7-105. Purpose - 15-7-105. Purpose. In order to produce more uniform appraisal of...

15-7-106. Courses of instruction, examination, and certification -- additional courses - 15-7-106. Courses of instruction, examination, and certification -- additional courses....

15-7-107. Certification required - 15-7-107. Certification required. (1) An appraiser employed by the department...

15-7-108. Land split - 15-7-108. Land split. For the purposes of this title, a...

15-7-109. reserved - 15-7-109 reserved.

15-7-110. Purpose -- reappraisal cycle - 15-7-110. Purpose -- reappraisal cycle. It is in the best...

15-7-111. Periodic reappraisal of certain taxable property - 15-7-111. Periodic reappraisal of certain taxable property. (1) The department...

15-7-112. Equalization of valuations - 15-7-112. Equalization of valuations. The method of appraisal and assessment...

15-7-113. Program exclusive - 15-7-113. Program exclusive. No program for the revaluation of property...

15-7-114. Law supplemental - 15-7-114. Law supplemental. Sections 15-7-111 through 15-7-114 are intended to...

15-7-115. through 15-7-120 reserved - 15-7-115 through 15-7-120 reserved.

15-7-121. Repealed - 15-7-121. Repealed. Sec. 27, Ch. 693, L. 1979. History: En....

15-7-122. Repealed - 15-7-122. Repealed. Sec. 253, Ch. 574, L. 2001. History: En....

15-7-123. through 15-7-130 reserved - 15-7-123 through 15-7-130 reserved.

15-7-131. Policy - 15-7-131. Policy. It is the policy of the state of...

15-7-132. Repealed - 15-7-132. Repealed. Sec. 10, Ch. 680, L. 1991. History: En....

15-7-133. Repealed - 15-7-133. Repealed. Sec. 10, Ch. 680, L. 1991. History: En....

15-7-134. Repealed - 15-7-134. Repealed. Sec. 123, Ch. 2, L. 2009. History: En....

15-7-135. through 15-7-137 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 - 15-7-138. Notice of classification and appraisal to single address for...

15-7-139. Requirements for entry on property by property valuation staff employed by department -- authority to estimate value of property not entered -- rules - 15-7-139. Requirements for entry on property by property valuation staff...

15-7-140. Notice appraisal and audit -- statement of rights - 15-7-140. Notice appraisal and audit -- statement of rights. Each...

Part 2. Agricultural Appraisal

15-7-201. Legislative intent -- value of agricultural property - 15-7-201. Legislative intent -- value of agricultural property. (1) Because...

15-7-202. Eligibility of land for valuation as agricultural - 15-7-202. Eligibility of land for valuation as agricultural. (1) (a)...

15-7-203. Agricultural uses only considered in valuation - 15-7-203. Agricultural uses only considered in valuation. In valuing land...

15-7-204. Repealed - 15-7-204. Repealed. Sec. 6, Ch. 201, L. 1981. History: En....

15-7-205. Repealed - 15-7-205. Repealed. Sec. 6, Ch. 201, L. 1981. History: En....

15-7-206. Improvements on agricultural land - 15-7-206. Improvements on agricultural land. (1) In determining the total...

15-7-207. Continuance of valuation as agricultural land - 15-7-207. Continuance of valuation as agricultural land. Continuance of valuation,...

15-7-208. Reclassification by department - 15-7-208. Reclassification by department. The department may reclassify land as...

15-7-209. Reclassification by owner -- lien - 15-7-209. Reclassification by owner -- lien. (1) Whenever land that...

15-7-210. Tax on change of use of part of tract - 15-7-210. Tax on change of use of part of tract....

15-7-211. Repealed - 15-7-211. Repealed. Sec. 6, Ch. 201, L. 1981. History: En....

15-7-212. Tract crossing county line -- whole - 15-7-212. Tract crossing county line -- whole. Where contiguous land...

15-7-213. Repealed - 15-7-213. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-7-214. Repealed - 15-7-214. Repealed. Sec. 6, Ch. 201, L. 1981. History: En....

15-7-215. Repealed - 15-7-215. Repealed. Sec. 6, Ch. 201, L. 1981. History: En....

15-7-216. Repealed - 15-7-216. Repealed. Sec. 2, Ch. 695, L. 1979. History: En....

15-7-217. through 15-7-220 reserved - 15-7-217 through 15-7-220 reserved.

15-7-221. Repealed - 15-7-221. Repealed. Secs. 4, 5, Ch. 563, L. 1995. History:...

15-7-222. Terminated - 15-7-222. Terminated. Sec. 12, Ch. 267, L. 1993. History: En....

Part 3. Realty Transfer Act

15-7-301. Short title - 15-7-301. Short title. This part may be cited as the...

15-7-302. Purpose - 15-7-302. Purpose. The purpose of this part is to obtain...

15-7-303. Definitions - 15-7-303. Definitions. As used in this part, the following definitions...

15-7-304. Report of transfers -- change of ownership records - 15-7-304. Report of transfers -- change of ownership records. (1)...

15-7-305. Realty transfer certificate required - 15-7-305. Realty transfer certificate required. (1) The county clerk and...

15-7-306. Rules - 15-7-306. Rules. The department of revenue may prescribe such rules...

15-7-307. Certificate -- exceptions - 15-7-307. Certificate -- exceptions. The certificate required by this part...

15-7-308. Disclosure of information restricted -- exceptions - 15-7-308. Disclosure of information restricted -- exceptions. (1) Except as...

15-7-309. Classification or assessment methods - 15-7-309. Classification or assessment methods. (1) This part shall not...

15-7-310. Penalty - 15-7-310. Penalty. A person convicted of violating any provision of...

15-7-311. Costs - 15-7-311. Costs. Notwithstanding 1-2-112, the duties, obligations, or responsibilities imposed...

Part 4. Appraisal of Residential Property in Areas of Changing Use

15-7-401. Purpose - 15-7-401. Purpose. The legislature finds that the rapid commercial and...

15-7-402. Application for residential appraisal of certain land and improvements - 15-7-402. Application for residential appraisal of certain land and improvements....

15-7-403. Rollback tax -- computation - 15-7-403. Rollback tax -- computation. (1) (a) Subject to 15-10-420,...

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Montana Code Annotated Title 15. Taxation Chapter 7. Appraisal

Montana Code Annotated
Title 15. Taxation
Chapter 7. Appraisal