Montana § 15-6-207 Agricultural Producer Exemptions -- Products -- Unused Beet Equipment -- Low-Value Buildings, Implements, And Machinery

Montana Statutes

§ 15-6-207 — Agricultural Producer Exemptions -- Products -- Unused Beet Equipment -- Low-Value Buildings, Implements, And Machinery

Montana § 15-6-207

Title 15TAXATION

Ch. 6PROPERTY SUBJECT TO TAXATION

Part 2Tax-Exempt Property

This text of Montana § 15-6-207 (Agricultural Producer Exemptions -- Products -- Unused Beet Equipment -- Low-Value Buildings, Implements, And Machinery) 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. § 15-6-207 (2026).

Text

15-6-207 . Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery.

(1)The following agricultural products are exempt from taxation:

(a)all unprocessed agricultural products on the farm or in storage and owned by the producer;

(b)all producer-held grain in storage;

(c)all unprocessed agricultural products;

(d)all livestock and the unprocessed products of livestock;

(e)poultry and the unprocessed products of poultry;

(f)bees and the unprocessed product of bees; and

(g)biological control insects.

(2)Any beet digger, beet topper, beet defoliator, beet thinner, beet cultivator, beet planter, or beet top saver designed exclusively to plant, cultivate, and harvest sugar beets is exempt from taxation if the implement has not

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15-6-207 . Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery. (1) The following agricultural products are exempt from taxation:
(a) all unprocessed agricultural products on the farm or in storage and owned by the producer;
(b) all producer-held grain in storage;
(c) all unprocessed agricultural products;
(d) all livestock and the unprocessed products of livestock;
(e) poultry and the unprocessed products of poultry;
(f) bees and the unprocessed product of bees; and
(g) biological control insects.
(2) Any beet digger, beet topper, beet defoliator, beet thinner, beet cultivator, beet planter, or beet top saver designed exclusively to plant, cultivate, and harvest sugar beets is exempt from taxation if the implement has not been used to plant, cultivate, or harvest sugar beets for the 2 years immediately preceding the current assessment date and there are no available sugar beet contracts in the sugar beet grower's marketing area.
(3) All farm buildings with a market value of less than $500 and all agricultural implements and machinery with a market value of less than $100 are exempt from taxation.

Legislative History

En. Sec. 2, p. 73, L. 1891; re-en. Sec. 3671, Pol. C. 1895; re-en. Sec. 2499, Rev. C. 1907; amd. Sec. 1, Ch. 97, L. 1911; amd. Sec. 1, Ch. 24, L. 1919; re-en. Sec. 1998, R.C.M. 1921; Cal. Pol. C. Secs. 3607 and 3611; amd. Sec. 1, Ch. 98, L. 1931; re-en. Sec. 1998, R.C.M. 1935; amd. Sec. 1, Ch. 85, L. 1965; amd. Sec. 1, Ch. 266, L. 1973; amd. Sec. 1, Ch. 361, L. 1973; amd. Sec. 1, Ch. 376, L. 1974; Clarified Sec. 1, Ch. 8, L. 1975; amd. Sec. 1, Ch. 325, L. 1975; amd. Sec. 1, Ch. 341, L. 1975; amd. Sec. 1, Ch. 442, L. 1975; amd. Sec. 3, Ch. 507, L. 1975; amd. Sec. 7, Ch. 548, L. 1975; amd. Sec. 2, Ch. 52, L. 1977; amd. Sec. 1, Ch. 87, L. 1977; amd. Sec. 2, Ch. 112, L. 1977; amd. Sec. 2, Ch. 126, L. 1977; amd. Sec. 2, Ch. 393, L. 1977; amd. Sec. 1, Ch. 413, L. 1977; amd. Sec. 1, Ch. 492, L. 1977; amd. Sec. 2, Ch. 576, L. 1977; R.C.M. 1947, 84-202(5); amd. Sec. 8, Ch. 663, L. 1979; amd. Sec. 3, Ch. 570, L. 1985; amd. Sec. 1, Ch. 627, L. 1985; amd. Sec. 2, Ch. 660, L. 1987; amd. Sec. 5, Ch. 598, L. 1989; amd. Sec. 38, Ch. 27, Sp. L. November 1993; amd. Sec. 5, Ch. 576, L. 1995; amd. Sec. 14, Ch. 285, L. 1999; amd. Sec. 3, Ch. 577, L. 2003; amd. Sec. 10, Ch. 532, L. 2005.