Montana § 15-7-210 Tax On Change Of Use Of Part Of Tract

Montana Statutes

§ 15-7-210 — Tax On Change Of Use Of Part Of Tract

Montana·Title 15 TAXATION·Ch. 7 APPRAISAL·Part 2 Agricultural Appraisal

15-7-210 . Tax on change of use of part of tract. Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.

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15-7-210 . Tax on change of use of part of tract. Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.

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