State and Other Exempt Property | Midpage

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Montana Code Annotated

Part 12

State and Other Exempt Property

15-24-1201State and other exempt property held under contract -- when taxable 15-24-1202Taxable interests in state and other exempt property -- assessment 15-24-1203Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions 15-24-1204Rate of privilege -- tax credit for federal payments in lieu of taxes 15-24-1205Privilege tax -- assessment and collection -- no lien 15-24-1206County suit for delinquent privilege tax 15-24-1207Reporting requirements -- penalty -- rules 15-24-1208Apportionment of tax-exempt property 15-24-1209Adjustment of taxes for formerly taxed property -- presumption of taxability