Montana § 15-44-104 Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster

Montana Statutes

§ 15-44-104 — Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster

Montana § 15-44-104

Title 15TAXATION

Ch. 44FOREST LANDS TAX

Part 1General Provisions

This text of Montana § 15-44-104 (Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster) 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. § 15-44-104 (2026).

Text

15-44-104 . Reduction in valuation on forest lands for trees destroyed by natural disaster.

(1)Forest lands upon which, at any time after December 31, 1993, trees are destroyed by fire, disease, insect infestation, or other natural disaster so that the lands affected will not meet minimum stocking requirements are eligible for a reduction in value for the first 20 tax years following the loss.

(2)If a landowner shows to the department's satisfaction that the landowner's forest lands have been destroyed as provided in subsection (1), the department shall reduce the value of the forest land by 50% of the original forest productivity value per year.

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15-44-104 . Reduction in valuation on forest lands for trees destroyed by natural disaster. (1) Forest lands upon which, at any time after December 31, 1993, trees are destroyed by fire, disease, insect infestation, or other natural disaster so that the lands affected will not meet minimum stocking requirements are eligible for a reduction in value for the first 20 tax years following the loss.
(2) If a landowner shows to the department's satisfaction that the landowner's forest lands have been destroyed as provided in subsection (1), the department shall reduce the value of the forest land by 50% of the original forest productivity value per year.