Montana § 15-23-106 Report To The Counties

Montana Statutes

§ 15-23-106 — Report To The Counties

Montana § 15-23-106

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 1General Provisions

This text of Montana § 15-23-106 (Report To The 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. § 15-23-106 (2026).

Text

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.

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.