CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS
- Part 1. Motor Vehicle Fleets (Repealed)
- Part 10. Custom Combines (Renumbered)
- Part 11. Leasehold and Other Interests in U.S. Property
- Part 12. State and Other Exempt Property
- 15-24-1201. State and other exempt property held under contract -- when taxable.
- 15-24-1202. Taxable interests in state and other exempt property -- assessment.
- 15-24-1203. Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions.
- 15-24-1204. Rate of privilege -- tax credit for federal payments in lieu of taxes.
- 15-24-1205. Privilege tax -- assessment and collection -- no lien.
- 15-24-1206. County suit for delinquent privilege tax.
- 15-24-1207. Reporting requirements -- penalty -- rules.
- 15-24-1208. Apportionment of tax-exempt property.
- 15-24-1209. Adjustment of taxes for formerly taxed property -- presumption of taxability.
- Part 13. Montana Economic Land Development Act (Repealed)
- 15-24-1301. Repealed.
- 15-24-1302. Repealed.
- 15-24-1303. Repealed.
- 15-24-1304. Repealed.
- 15-24-1305. Repealed.
- 15-24-1306. Repealed.
- 15-24-1307. Repealed.
- 15-24-1308. Repealed.
- 15-24-1309. Repealed.
- 15-24-1310. Repealed.
- 15-24-1311. Repealed.
- 15-24-1312. Repealed.
- 15-24-1313. Repealed.
- 15-24-1314. Repealed.
- 15-24-1315. Repealed.
- 15-24-1316. Repealed.
- 15-24-1317. Repealed.
- 15-24-1318. Repealed.
- Part 14. New Industry -- Real Property Improvements
- Part 15. Remodeling of Buildings or Structures
- Part 16. Historic Properties
- 15-24-1601. Purpose.
- 15-24-1602. Definitions.
- 15-24-1603. Historic property tax abatement -- levy limitations.
- 15-24-1604. Eligibility.
- 15-24-1605. Responsibilities of local governing bodies -- local review board -- design review process.
- 15-24-1606. Responsibilities of the state historic preservation office.
- 15-24-1607. Disqualification and penalty.
- Part 17. Commercial and Other Property
- 15-24-1701. Suspension and cancellation of collection of certain property taxes on commercial property -- subordination of county tax lien -- local government discretion.
- 15-24-1702. Resolution to suspend or cancel delinquent taxes.
- 15-24-1703. Application of suspension or cancellation.
- 15-24-1704. Terminated.
- Part 18. Business Incubators
- Part 19. Industrial Parks
- Part 2. Mobile Homes
- 15-24-201. Definitions.
- 15-24-202. Payment of tax -- interest and penalty -- display of tax-paid sticker.
- 15-24-203. Tax receipt -- when production required.
- 15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty.
- 15-24-205. Sections limited to taxable trailers and manufactured homes.
- 15-24-206. Declaration of destination on imported mobile homes and manufactured homes -- display -- tax receipt -- exemptions.
- 15-24-207. Department to make rules.
- 15-24-208. Penalty for moving mobile home or manufactured home on which taxes due.
- 15-24-209. Limit on delinquent mobile home or manufactured home taxes chargeable to security interest holder.
- 15-24-210. Notice of impending sale to certain lienholders.
- Part 20. Local Economic Development Organizations
- Part 21. Abatement of Commercial or Industrial Property Taxes
- Part 24. Value-Added Manufacturing
- Part 25. Trucks and Truck Tractors (Repealed)
- Part 3. Migratory Personal Property
- 15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment.
- 15-24-302. Collection procedure.
- 15-24-303. Proration of tax on personal property -- refund.
- 15-24-304. Prorated fee in lieu of tax -- aircraft.
- 15-24-305. Taxation of motion picture and television commercial property.
- Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal
- Part 4. Business Inventories (Repealed)
- Part 5. Banks (Repealed)
- Part 6. Insurance Companies (Repealed)
- Part 7. Production Credit Associations
- Part 8. Building and Loan Associations
- Part 9. Livestock
- 15-24-901. Repealed.
- 15-24-902. Number of livestock.
- 15-24-903. Duty of owner to assist in assessment.
- 15-24-904. Penalty for violation of law.
- 15-24-905. Livestock brought into state -- notice to department.
- 15-24-906. Collection of fee on livestock.
- 15-24-907. Repealed.
- 15-24-908. Repealed.
- 15-24-909. Repealed.
- 15-24-910. Repealed.
- 15-24-911. Repealed.
- 15-24-912. through reserved.
- 15-24-920. Repealed.
- 15-24-921. Per capita fee to pay expenses of enforcing livestock laws.
- 15-24-922. Board of livestock to prescribe per capita fee -- refunds.
- 15-24-923. Repealed.
- 15-24-924. Repealed.
- 15-24-925. Reimbursement to department -- transmission of fees to state.
- 15-24-926. Repealed.
- 15-24-927. Repealed.
- 15-24-928. through reserved.
- 15-24-931. Repealed.
- 15-24-932. through reserved.
- 15-24-941. Repealed.
- 15-24-942. Repealed.
- 15-24-943. Repealed.