Montana Statutes
§ 15-23-803 — Valuation -- Gross Proceeds
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Montana § 15-23-803 (Valuation -- Gross Proceeds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 15-23-205