Montana Statutes
§ 15-23-303 — Assessment Of Property -- Apportionment To Counties
Montana § 15-23-303
This text of Montana § 15-23-303 (Assessment Of Property -- Apportionment To 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. § 15-23-303 (2026).
Text
15-23-303 . Assessment of property -- apportionment to counties. The department shall assess all property described in 15-23-301 , but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.
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Legislative History
En. Sec. 6, Ch. 49, L. 1919; re-en. Sec. 2143, R.C.M. 1921; re-en. Sec. 2143, R.C.M. 1935; amd. Sec. 4, Ch. 17, L. 1939; amd. Sec. 27, Ch. 516, L. 1973; amd. Sec. 13, Ch. 98, L. 1977; R.C.M. 1947, 84-905; amd. Sec. 10, Ch. 583, L. 1999.
Nearby Sections
15
§ 15-23-102
Independent Appraisal Option§ 15-23-105
Apportionment Among Counties§ 15-23-106
Report To The Counties§ 15-23-107
Amended Assessment§ 15-23-108
Rulemaking Authority§ 15-23-109
And 15-23-110 Reserved§ 15-23-111
Centrally Administered Tax-Exempt Property§ 15-23-112
Through 15-23-114 Reserved§ 15-23-115
Interest§ 15-23-116
Statute Of Limitations§ 15-23-201
Renumbered 15-23-204§ 15-23-202
Renumbered 15-23-205Cite This Page — Counsel Stack
Bluebook (online)
Montana § 15-23-303, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/23/15-23-303.