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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-211

Definitions

Official textleg.mt.gov

15-23-211 . Definitions. As used in 15-23-211 through 15-23-216 , unless the context requires otherwise, the following definitions apply:

# (1)

"Average levy" means the average statewide rate of taxation on commercial and industrial property.

# (2)

"Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.

# (3)

"Private railroad cars" means all railroad cars that:

# (a)

are not owned by a railroad company operating in this state;

# (b)

are used for transporting persons or freight; and

# (c)

are not otherwise assessed for property taxation in this state.

# (4)

"Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.

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In this chapter (40 sections)
  1. 15-23-101 · Properties Centrally Assessed -- Valuation Cycles
  2. 15-23-102 · Independent Appraisal Option
  3. 15-23-103 · Due Date Of Reports And Returns -- Extensions
  4. 15-23-104 · Failure To File -- Estimate By Department -- Penalty
  5. 15-23-105 · Apportionment Among Counties
  6. 15-23-106 · Report To The Counties
  7. 15-23-107 · Amended Assessment
  8. 15-23-108 · Rulemaking Authority
  9. 15-23-109 · And 15-23-110 Reserved
  10. 15-23-111 · Centrally Administered Tax-Exempt Property
  11. 15-23-112 · Through 15-23-114 Reserved
  12. 15-23-115 · Interest
  13. 15-23-116 · Statute Of Limitations
  14. 15-23-201 · Renumbered 15-23-204
  15. 15-23-202 · Renumbered 15-23-205
  16. 15-23-203 · Definitions Relating To Taxes
  17. 15-23-204 · Assessment Of Railroads
  18. 15-23-205 · Assessment -- How Made
  19. 15-23-206 · Through 15-23-210 Reserved
  20. 15-23-211 · Definitions
  21. 15-23-212 · Annual Report
  22. 15-23-213 · Assessment -- Allocation -- Taxable Value
  23. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  24. 15-23-215 · Deposit Of Taxes
  25. 15-23-216 · Lien -- Collection Actions
  26. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  27. 15-23-302 · Repealed
  28. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  29. 15-23-401 · Definitions
  30. 15-23-402 · Report By Airline Company
  31. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  32. 15-23-501 · Taxation Of Mines
  33. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  34. 15-23-503 · Net Proceeds -- How Computed
  35. 15-23-504 · Lien Of Tax And Penalty
  36. 15-23-505 · Assessment Of Royalties
  37. 15-23-506 · False Or Fraudulent Reports
  38. 15-23-507 · Taxation And Payment On Royalty Interests
  39. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  40. 15-23-509 · Repealed
Full table of contents →