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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-24-1101

Federal Property Held Under Contract By Private Person Subject To Taxation

Official textleg.mt.gov

15-24-1101 . Federal property held under contract by private person subject to taxation. Real or personal property of the United States or any department or agency of the United States held under contract of sale, lease, or other interest or estate in the property by any person for the person's exclusive use is subject to assessment for ad valorem property taxation as provided in this part. However, this part does not apply to real property held and in immediate use and occupation by this state or any county, municipal corporation, or political subdivision in this state.

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In this chapter (40 sections)
  1. 15-24-908 · Repealed
  2. 15-24-909 · Repealed
  3. 15-24-910 · Repealed
  4. 15-24-911 · Repealed
  5. 15-24-912 · Through 15-24-919 Reserved
  6. 15-24-920 · Repealed
  7. 15-24-921 · Per Capita Fee To Pay Expenses Of Enforcing Livestock Laws
  8. 15-24-922 · Board Of Livestock To Prescribe Per Capita Fee -- Refunds
  9. 15-24-923 · Repealed
  10. 15-24-924 · Repealed
  11. 15-24-925 · Reimbursement To Department -- Transmission Of Fees To State
  12. 15-24-926 · Repealed
  13. 15-24-927 · Repealed
  14. 15-24-928 · Through 15-24-930 Reserved
  15. 15-24-931 · Repealed
  16. 15-24-932 · Through 15-24-940 Reserved
  17. 15-24-941 · Repealed
  18. 15-24-942 · Repealed
  19. 15-24-943 · Repealed
  20. 15-24-1001 · Renumbered 61-10-130
  21. 15-24-1101 · Federal Property Held Under Contract By Private Person…
  22. 15-24-1102 · Federal Property Held Under Contract Of Sale
  23. 15-24-1103 · Federal Property Held Under Lease
  24. 15-24-1104 · Collection Of Taxes On Interests In United States Lands
  25. 15-24-1201 · State And Other Exempt Property Held Under Contract --…
  26. 15-24-1202 · Taxable Interests In State And Other Exempt Property --…
  27. 15-24-1203 · Privilege Tax On Industrial, Trade, Or Other Business Use…
  28. 15-24-1204 · Rate Of Privilege -- Tax Credit For Federal Payments In…
  29. 15-24-1205 · Privilege Tax -- Assessment And Collection -- No Lien
  30. 15-24-1206 · County Suit For Delinquent Privilege Tax
  31. 15-24-1207 · Reporting Requirements -- Penalty -- Rules
  32. 15-24-1208 · Apportionment Of Tax-Exempt Property
  33. 15-24-1209 · Adjustment Of Taxes For Formerly Taxed Property --…
  34. 15-24-1301 · Repealed
  35. 15-24-1302 · Repealed
  36. 15-24-1303 · Repealed
  37. 15-24-1304 · Repealed
  38. 15-24-1305 · Repealed
  39. 15-24-1306 · Repealed
  40. 15-24-1307 · Repealed
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