Montana § 15-23-211 Definitions

Montana Statutes

§ 15-23-211 — Definitions

Montana § 15-23-211

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 2Railroads

This text of Montana § 15-23-211 (Definitions) 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. § 15-23-211 (2026).

Text

15-23-211 . Definitions. As used in 15-23-211 through 15-23-216 , unless the context requires otherwise, the following definitions apply:

(1)"Average levy" means the average statewide rate of taxation on commercial and industrial property.

(2)"Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.

(3)"Private railroad cars" means all railroad cars that:

(a)are not owned by a railroad company operating in this state;

(b)are used for transporting persons or freight; and

(c)are not otherwise assessed for property taxation in this state.

(4)"Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by

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15-23-211 . Definitions. As used in 15-23-211 through 15-23-216 , unless the context requires otherwise, the following definitions apply:
(1) "Average levy" means the average statewide rate of taxation on commercial and industrial property.
(2) "Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.
(3) "Private railroad cars" means all railroad cars that:
(a) are not owned by a railroad company operating in this state;
(b) are used for transporting persons or freight; and
(c) are not otherwise assessed for property taxation in this state.
(4) "Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.