Montana § 76-7-209 Taxation Of Property Subject To Easement

Montana Statutes

§ 76-7-209 — Taxation Of Property Subject To Easement

Montana § 76-7-209

Title 76LAND RESOURCES AND USE

Ch. 7ENVIRONMENTAL CONTROL EASEMENT ACT

Part 2Environmental Control Easements

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Bluebook

Mont. Code Ann. § 76-7-209 (2026).

Text

76-7-209 . Taxation of property subject to easement.

(1)The value of the interest held by a federal public entity, a public body, or a qualifying private organization is exempt from property taxation.

(2)Expiration of an environmental control easement granted for a term of years may not result in a reassessment of the land for property tax purposes if the easement is renewed and the granting instrument reflecting the renewed easement is executed and properly filed not later than 15 days after the date of expiration.

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76-7-209 . Taxation of property subject to easement. (1) The value of the interest held by a federal public entity, a public body, or a qualifying private organization is exempt from property taxation.
(2) Expiration of an environmental control easement granted for a term of years may not result in a reassessment of the land for property tax purposes if the easement is renewed and the granting instrument reflecting the renewed easement is executed and properly filed not later than 15 days after the date of expiration.