Montana Statutes
§ 15-8-408 — Personal Property
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Repealed§ 15-8-105
Repealed§ 15-8-106
Repealed§ 15-8-107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Repealed§ 15-8-116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
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