Montana § 15-44-106 Tax On Change Of Use Of Part Of Tract

Montana Statutes

§ 15-44-106 — Tax On Change Of Use Of Part Of Tract

Montana § 15-44-106

Title 15TAXATION

Ch. 44FOREST LANDS TAX

Part 1General Provisions

This text of Montana § 15-44-106 (Tax On Change Of Use Of Part Of Tract) 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. § 15-44-106 (2026).

Text

15-44-106 . Tax on change of use of part of tract.

(1)Land that is valued, assessed, and taxed under this part that is separated or split from forest land, either by conveyance or by other action of the owner, for a use other than forest land or associated forest land management, must be reclassified by the department according to its use.

(2)Reclassification under subsection (1) does not impair the right of the remaining forest land that was not reclassified based on use as long as the land meets the minimum requirements of this part.

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15-44-106 . Tax on change of use of part of tract. (1) Land that is valued, assessed, and taxed under this part that is separated or split from forest land, either by conveyance or by other action of the owner, for a use other than forest land or associated forest land management, must be reclassified by the department according to its use.
(2) Reclassification under subsection (1) does not impair the right of the remaining forest land that was not reclassified based on use as long as the land meets the minimum requirements of this part.