Montana Statutes
§ 15-24-1101 — Federal Property Held Under Contract By Private Person Subject To Taxation
Montana·Title 15 TAXATION·Ch. 24 SPECIAL PROPERTY TAX APPLICATIONS·Part 11 Leasehold and Other Interests in U.S. Property
15-24-1101 . Federal property held under contract by private person subject to taxation. Real or personal property of the United States or any department or agency of the United States held under contract of sale, lease, or other interest or estate in the property by any person for the person's exclusive use is subject to assessment for ad valorem property taxation as provided in this part. However, this part does not apply to real property held and in immediate use and occupation by this state or any county, municipal corporation, or political subdivision in this state.
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Montana § 15-24-1101 (Federal Property Held Under Contract By Private Person Subject To Taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 1, Ch. 212, L. 1951; R.C.M. 1947, 84-6101; amd. Sec. 156, Ch. 56, L. 2009.
Nearby Sections
15
§ 15-24-1001
Renumbered 61-10-130§ 15-24-101
Repealed§ 15-24-102
Repealed§ 15-24-103
Repealed§ 15-24-104
Repealed§ 15-24-105
Repealed§ 15-24-1102
Federal Property Held Under Contract Of Sale§ 15-24-1103
Federal Property Held Under Lease