Admin. R. Mont. 42.20.645
Classification and Assessment of Those Portions of Any Agricultural, Nonqualified Agricultural, or Forest Land Parcels That Are Residential, Commercial, or Industrial Sites
Effective Dec 22, 2006Authorizing statute(s): 15-1-201, MCA; Implementing statute(s): 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCAState of Montana
- (1) Any portion of any parcel of land that is used as a residential, commercial, or industrial site (except for the one-acre area beneath the residence on agricultural land, which is valued as agricultural land according to 15-7-206 , MCA) , shall not be classified as agricultural land, nonqualified agricultural land, or forest land.
- (2) Land in contiguous ownerships less than 160 acres in size that do not meet agricultural, nonqualified agricultural land, or forest land eligibility requirements will be valued as class 4 property.
Authorizing statute(s): 15-1-201, MCA
Implementing statute(s): 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA
History: NEW, 1985 MAR p. 2025, Eff. 1/1/86; AMD, 1997 MAR p. 1827, Eff. 10/7/97; AMD and TRANS, from ARM 42.20.159, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2006 MAR p. 3103, Eff. 12/22/06.