Montana § 15-7-206 Improvements On Agricultural Land

Montana Statutes

§ 15-7-206 — Improvements On Agricultural Land

Montana § 15-7-206

Title 15TAXATION

Ch. 7APPRAISAL

Part 2Agricultural Appraisal

This text of Montana § 15-7-206 (Improvements On Agricultural Land) 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. § 15-7-206 (2026).

Text

15-7-206 . Improvements on agricultural land.

(1)In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.

(2)One acre of land beneath residential improvements on agricultural land, as described in 15-7-202 (1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.

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15-7-206 . Improvements on agricultural land. (1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.
(2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202 (1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.