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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-303

Assessment Of Property -- Apportionment To Counties

Official textleg.mt.gov

15-23-303 . Assessment of property -- apportionment to counties. The department shall assess all property described in 15-23-301 , but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.

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In this chapter (40 sections)
  1. 15-23-108 · Rulemaking Authority
  2. 15-23-109 · And 15-23-110 Reserved
  3. 15-23-111 · Centrally Administered Tax-Exempt Property
  4. 15-23-112 · Through 15-23-114 Reserved
  5. 15-23-115 · Interest
  6. 15-23-116 · Statute Of Limitations
  7. 15-23-201 · Renumbered 15-23-204
  8. 15-23-202 · Renumbered 15-23-205
  9. 15-23-203 · Definitions Relating To Taxes
  10. 15-23-204 · Assessment Of Railroads
  11. 15-23-205 · Assessment -- How Made
  12. 15-23-206 · Through 15-23-210 Reserved
  13. 15-23-211 · Definitions
  14. 15-23-212 · Annual Report
  15. 15-23-213 · Assessment -- Allocation -- Taxable Value
  16. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  17. 15-23-215 · Deposit Of Taxes
  18. 15-23-216 · Lien -- Collection Actions
  19. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  20. 15-23-302 · Repealed
  21. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  22. 15-23-401 · Definitions
  23. 15-23-402 · Report By Airline Company
  24. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  25. 15-23-501 · Taxation Of Mines
  26. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  27. 15-23-503 · Net Proceeds -- How Computed
  28. 15-23-504 · Lien Of Tax And Penalty
  29. 15-23-505 · Assessment Of Royalties
  30. 15-23-506 · False Or Fraudulent Reports
  31. 15-23-507 · Taxation And Payment On Royalty Interests
  32. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  33. 15-23-509 · Repealed
  34. 15-23-510 · Through 15-23-514 Reserved
  35. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
  36. 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
  37. 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
  38. 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…
  39. 15-23-519 · And 15-23-520 Reserved
  40. 15-23-521 · Examination Of Records By Department
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