Montana § 87-1-603 Department-Owned Land Subject To Taxation -- Exceptions

Montana Statutes

§ 87-1-603 — Department-Owned Land Subject To Taxation -- Exceptions

Montana § 87-1-603

Title 87FISH AND WILDLIFE

Ch. 1ORGANIZATION AND OPERATION

Part 6Finance

This text of Montana § 87-1-603 (Department-Owned Land Subject To Taxation -- Exceptions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 87-1-603 (2026).

Text

87-1-603 . Department-owned land subject to taxation -- exceptions.

(1)All land owned by the department of fish, wildlife, and parks is subject to taxation and must be assessed by the department of revenue as if it were taxable to a private citizen, except:

(a)department-owned land purchased before May 10, 2009, totaling less than 100 acres in a county; and

(b)lands owned by the department purchased before May 10, 2009, for game or bird farms or for fish hatchery purposes or lands acquired and managed for the purposes of Title 23, chapter 1.

(2)For every department purchase of land, the department shall notify the treasurer in the county where land was purchased.

(3)The amount to be paid to each county pursuant to this section is statutorily appropriated, as provided in 17-7-502 .

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87-1-603 . Department-owned land subject to taxation -- exceptions. (1) All land owned by the department of fish, wildlife, and parks is subject to taxation and must be assessed by the department of revenue as if it were taxable to a private citizen, except:
(a) department-owned land purchased before May 10, 2009, totaling less than 100 acres in a county; and
(b) lands owned by the department purchased before May 10, 2009, for game or bird farms or for fish hatchery purposes or lands acquired and managed for the purposes of Title 23, chapter 1.
(2) For every department purchase of land, the department shall notify the treasurer in the county where land was purchased.
(3) The amount to be paid to each county pursuant to this section is statutorily appropriated, as provided in 17-7-502 .

Legislative History

En. Sec. 1, Ch. 1, L. 1951; amd. Sec. 1, Ch. 188, L. 1953; amd. Sec. 21, Ch. 511, L. 1973; amd. Sec. 13, Ch. 417, L. 1977; R.C.M. 1947, 26-133; amd. Sec. 2, Ch. 218, L. 1979; amd. Sec. 1, Ch. 486, L. 1987; amd. Sec. 34, Ch. 325, L. 1995; amd. Sec. 8, Ch. 485, L. 2009; amd. Sec. 2, Ch. 421, L. 2025.