Montana Statutes
§ 15-23-803 — Valuation -- Gross Proceeds
Montana § 15-23-803
JurisdictionMontana
Title 15TAXATION
Ch. 23CENTRALLY ASSESSED PROPERTY
Part 8Metal Mines Gross Proceeds
This text of Montana § 15-23-803 (Valuation -- Gross Proceeds) 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. § 15-23-803 (2026).
Text
15-23-803 . Valuation -- gross proceeds. On or before July 1 each year, the department shall determine the merchantable value of all metal production from the previous calendar year. The department shall record the merchantable value in the property tax record after subtracting the portion of the proceeds exempt from property taxation.
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Legislative History
En. 84-7903 by Sec. 9, Ch. 498, L. 1977; R.C.M. 1947, 84-7903; amd. Sec. 103, Ch. 27, Sp. L. November 1993.
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 § 15-23-803, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/23/15-23-803.