Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-10-401
Declaration Of Policy
15-10-401 . Declaration of policy.
# (1)
The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1.
# (2)
Except as provided in 15-10-420 , the people of the state of Montana declare that it is the policy of the state of Montana that no further property tax increases be imposed on property. In order to reduce volatility in property taxation and in order to reduce taxpayer uncertainty, it is the policy of the legislature to develop alternatives to market value for purposes of taxation.
Source: view the official text
In this chapter (38 sections)
- 15-10-101 · Repealed
- 15-10-102 · Repealed
- 15-10-103 · Repealed
- 15-10-104 · Repealed
- 15-10-105 · Terminated
- 15-10-106 · Terminated
- 15-10-107 · Terminated
- 15-10-108 · Terminated
- 15-10-109 · Tax Levy For University System
- 15-10-201 · Tax Levies To Be Made In Mills And Tenths And Hundredths Of…
- 15-10-202 · Certification Of Taxable Values
- 15-10-203 · Repealed
- 15-10-204 · Repealed
- 15-10-205 · Repealed
- 15-10-206 · Notification Of Decisions Of Tax Appeal Boards
- 15-10-207 · Repealed
- 15-10-208 · Repealed
- 15-10-301 · Repealed
- 15-10-302 · Repealed
- 15-10-303 · Repealed
- 15-10-304 · Repealed
- 15-10-305 · Clerk And Recorder To Report Mill Levy -- Department To…
- 15-10-306 · Repealed
- 15-10-307 · Repealed
- 15-10-308 · Repealed
- 15-10-309 · Through 15-10-320 Reserved
- 15-10-321 · Limitation On Levy And Computation Of Tax -- New Taxing…
- 15-10-401 · Declaration Of Policy
- 15-10-402 · Property Tax Limited To 1996 Levels
- 15-10-403 · Through 15-10-405 Reserved
- 15-10-406 · Limitation Of Applicability
- 15-10-407 · Through 15-10-410 Reserved
- 15-10-411 · Repealed
- 15-10-412 · Repealed
- 15-10-413 · Through 15-10-419 Reserved
- 15-10-420 · Procedure For Calculating Levy
- 15-10-421 · Through 15-10-424 Reserved
- 15-10-425 · Mill Levy Election