Montana § 15-23-105 Apportionment Among Counties

Montana Statutes

§ 15-23-105 — Apportionment Among Counties

Montana § 15-23-105

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 1General Provisions

This text of Montana § 15-23-105 (Apportionment Among Counties) 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. § 15-23-105 (2026).

Text

15-23-105 . Apportionment among counties. The department shall apportion the value of property assessed under 15-23-101 , 15-23-205 , or 15-23-403 , other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original installed cost of the centrally assessed property located in the respective counties. If the property is of such a character that its value cannot reasonably be apportioned on the basis of mileage or on the basis of the original installed cost of the centrally assessed property located in the respective counties, the department may adopt such other method or basis of apportionment as may be just or proper.

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15-23-105 . Apportionment among counties. The department shall apportion the value of property assessed under 15-23-101 , 15-23-205 , or 15-23-403 , other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original installed cost of the centrally assessed property located in the respective counties. If the property is of such a character that its value cannot reasonably be apportioned on the basis of mileage or on the basis of the original installed cost of the centrally assessed property located in the respective counties, the department may adopt such other method or basis of apportionment as may be just or proper.