Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-522 — Surface Ground And Improvements Not Exempt
15-23-522 . Surface ground and improvements not exempt. Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.
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