Montana § 15-23-106 Report To The Counties

Montana Statutes

§ 15-23-106 — Report To The Counties

Montana·Title 15 TAXATION·Ch. 23 CENTRALLY ASSESSED PROPERTY·Part 1 General Provisions

15-23-106 . Report to the counties.

(1)On or before July 1, the department shall prepare for each county a statement listing:

(a)the assessed value of railroad property, as determined under 15-23-205 , apportioned to the county, including the length or other description of the property;

(b)the assessed value of utility property, as determined under 15-23-303 , apportioned to the county, including the length or other description of the property;

(c)the assessed value of property of airline companies, as determined under 15-23-403 , apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companie

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15-23-106 . Report to the counties. (1) On or before July 1, the department shall prepare for each county a statement listing:
(a) the assessed value of railroad property, as determined under 15-23-205 , apportioned to the county, including the length or other description of the property;
(b) the assessed value of utility property, as determined under 15-23-303 , apportioned to the county, including the length or other description of the property;
(c) the assessed value of property of airline companies, as determined under 15-23-403 , apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county;
(d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503 , 15-23-505 , and 15-23-515 through 15-23-518 ; and
(e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701 .
(2) The department shall enter the reported assessed values in the property tax record for the county.

Montana § 15-23-106 (Report To The Counties) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. 84-7806 by Sec. 6, Ch. 98, L. 1977; R.C.M. 1947, 84-7806; amd. Sec. 1, Ch. 238, L. 1981; amd. Sec. 6, Ch. 20, L. 1985; amd. Sec. 6, Ch. 531, L. 1989; amd. Sec. 6, Ch. 695, L. 1991; amd. Sec. 6, Ch. 506, L. 1993; amd. Sec. 95, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 397, L. 1995; amd. Sec. 32, Ch. 451, L. 1995.