Montana § 15-8-404 Property Of Particular Types Of Firms

Montana Statutes

§ 15-8-404 — Property Of Particular Types Of Firms

Montana § 15-8-404

Title 15TAXATION

Ch. 8ASSESSMENT PROCEDURE

Part 4Where Property Is Assessed

This text of Montana § 15-8-404 (Property Of Particular Types Of Firms) 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. § 15-8-404 (2026).

Text

15-8-404 . Property of particular types of firms.

(1)The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.

(2)The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.

(3)The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.

Free access — add to your briefcase to read the full text and ask questions with AI

15-8-404 . Property of particular types of firms. (1) The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.
(2) The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.
(3) The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.

Legislative History

En. Secs. 25, 26, 27, 28, p. 83, L. 1891; re-en. Secs. 3714, 3715, 3716, 3717, Pol. C. 1895; re-en. Secs. 2524, 2525, 2526, 2527, Rev. C. 1907; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1921; re-en. Secs. 2016, 2017, 2018, 2019, R.C.M. 1935; R.C.M. 1947, 84-422, 84-423, 84-424, 84-425; amd. Sec. 5, Ch. 649, L. 1987; amd. Sec. 4, Ch. 583, L. 1999.