Montana § 15-6-143 Class Ten Property -- Description -- Taxable Percentage

Montana Statutes

§ 15-6-143 — Class Ten Property -- Description -- Taxable Percentage

Montana § 15-6-143

Title 15TAXATION

Ch. 6PROPERTY SUBJECT TO TAXATION

Part 1Classification

This text of Montana § 15-6-143 (Class Ten Property -- Description -- Taxable Percentage) 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. § 15-6-143 (2026).

Text

15-6-143 . Class ten property -- description -- taxable percentage.

(1)Class ten property includes all forest lands, as defined in 15-44-102 , and property described in subsection (2).

(2)Any parcel of growing timber totaling less than 15 acres qualifies as class ten property if, in a prior year, the parcel totaled 15 acres or more and qualified as forest land but the number of acres was reduced to less than 15 acres for a public use described in 70-30-102 by the federal government, the state, a county, or a municipality and, since that reduction in acres, the parcel has not been further divided.

(3)Class ten property is taxed at:

(a)0.29% of its forest productivity value in tax year 2023;

(b)0.27% of its forest productivity value in tax year 2024; and

(c)0.37% of its forest producti

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15-6-143 . Class ten property -- description -- taxable percentage. (1) Class ten property includes all forest lands, as defined in 15-44-102 , and property described in subsection (2).
(2) Any parcel of growing timber totaling less than 15 acres qualifies as class ten property if, in a prior year, the parcel totaled 15 acres or more and qualified as forest land but the number of acres was reduced to less than 15 acres for a public use described in 70-30-102 by the federal government, the state, a county, or a municipality and, since that reduction in acres, the parcel has not been further divided.
(3) Class ten property is taxed at:
(a) 0.29% of its forest productivity value in tax year 2023;
(b) 0.27% of its forest productivity value in tax year 2024; and
(c) 0.37% of its forest productivity value in tax years after 2024.

Legislative History

En. Sec. 2, Ch. 681, L. 1985; amd. Sec. 16, Ch. 773, L. 1991; amd. Secs. 6, 7, Ch. 783, L. 1991; amd. Sec. 1, Ch. 297, L. 1997; amd. Sec. 83, Ch. 584, L. 1999; amd. Sec. 3, Ch. 483, L. 2009; amd. Sec. 1, Ch. 243, L. 2013; amd. Sec. 9, Ch. 361, L. 2015; amd. Sec. 1, Ch. 427, L. 2021; amd. Sec. 1, Ch. 638, L. 2023.