Montana Statutes
§ 15-8-408 — Personal Property
Montana § 15-8-408
This text of Montana § 15-8-408 (Personal Property) 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. § 15-8-408 (2026).
Text
15-8-408 . Personal property. Personal property, other than livestock, subject to taxation or a fee in lieu of tax in the state shall be taxable in the taxing jurisdiction where it is located on January 1, whether or not the same is owned, claimed, or possessed by the person, as defined in 15-1-102 , owning, claiming, or possessing it on January 1.
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Legislative History
En. Sec. 158, p. 121, L. 1891; re-en. Sec. 3943, Pol. C. 1895; amd. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2686, Rev. C. 1907; re-en. Sec. 2247, R.C.M. 1921; Cal. Pol. C. Sec. 3823; amd. Sec. 1, Ch. 122, L. 1933; re-en. Sec. 2247, R.C.M. 1935; amd. Sec. 15, Ch. 388, L. 1975; R.C.M. 1947, 84-4209(part); amd. Sec. 6, Ch. 598, L. 1989.
Nearby Sections
15
§ 15-8-101
Department Responsibilities§ 15-8-103
Repealed§ 15-8-105
Repealed§ 15-8-106
Repealed§ 15-8-107
Through 15-8-110 Reserved§ 15-8-113
Appeal From Percentage Assignment§ 15-8-114
Repealed§ 15-8-116
Through 15-8-119 Reserved§ 15-8-201
General Assessment DayCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-8-408, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/8/15-8-408.