Rule 42.20.306

Admin. R. Mont. 42.20.306

Valuation of Improvements Located on Eligible Mining Claims

Effective Dec 24, 1993Authorizing statute(s): 15-1-201, MCA; Implementing statute(s): 15-6-101, 15-6-133, 15-6-148, 15-6-153, 15-8-111, MCAState of Montana

(1) All improvements located on eligible mining claims shall be classified and valued in the appropriate tax class. The improvements will normally be classified and valued as class four property.

Authorizing statute(s): 15-1-201, MCA

Implementing statute(s): 15-6-101, 15-6-133, 15-6-148, 15-6-153, 15-8-111, MCA

History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.206, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 1993 MAR p. 3060, Eff. 12/24/93.