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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-24-1201

State And Other Exempt Property Held Under Contract -- When Taxable

Official textleg.mt.gov

15-24-1201 . State and other exempt property held under contract -- when taxable. Property of the state of Montana or any department, agency, or subdivision of the state or any other property not subject to ad valorem tax to the owner of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with lease money applicable to the purchase price by any person for the person's exclusive use, is subject to assessment to the purchaser or lessee for ad valorem property taxation.

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In this chapter (40 sections)
  1. 15-24-912 · Through 15-24-919 Reserved
  2. 15-24-920 · Repealed
  3. 15-24-921 · Per Capita Fee To Pay Expenses Of Enforcing Livestock Laws
  4. 15-24-922 · Board Of Livestock To Prescribe Per Capita Fee -- Refunds
  5. 15-24-923 · Repealed
  6. 15-24-924 · Repealed
  7. 15-24-925 · Reimbursement To Department -- Transmission Of Fees To State
  8. 15-24-926 · Repealed
  9. 15-24-927 · Repealed
  10. 15-24-928 · Through 15-24-930 Reserved
  11. 15-24-931 · Repealed
  12. 15-24-932 · Through 15-24-940 Reserved
  13. 15-24-941 · Repealed
  14. 15-24-942 · Repealed
  15. 15-24-943 · Repealed
  16. 15-24-1001 · Renumbered 61-10-130
  17. 15-24-1101 · Federal Property Held Under Contract By Private Person…
  18. 15-24-1102 · Federal Property Held Under Contract Of Sale
  19. 15-24-1103 · Federal Property Held Under Lease
  20. 15-24-1104 · Collection Of Taxes On Interests In United States Lands
  21. 15-24-1201 · State And Other Exempt Property Held Under Contract --…
  22. 15-24-1202 · Taxable Interests In State And Other Exempt Property --…
  23. 15-24-1203 · Privilege Tax On Industrial, Trade, Or Other Business Use…
  24. 15-24-1204 · Rate Of Privilege -- Tax Credit For Federal Payments In…
  25. 15-24-1205 · Privilege Tax -- Assessment And Collection -- No Lien
  26. 15-24-1206 · County Suit For Delinquent Privilege Tax
  27. 15-24-1207 · Reporting Requirements -- Penalty -- Rules
  28. 15-24-1208 · Apportionment Of Tax-Exempt Property
  29. 15-24-1209 · Adjustment Of Taxes For Formerly Taxed Property --…
  30. 15-24-1301 · Repealed
  31. 15-24-1302 · Repealed
  32. 15-24-1303 · Repealed
  33. 15-24-1304 · Repealed
  34. 15-24-1305 · Repealed
  35. 15-24-1306 · Repealed
  36. 15-24-1307 · Repealed
  37. 15-24-1308 · Repealed
  38. 15-24-1309 · Repealed
  39. 15-24-1310 · Repealed
  40. 15-24-1311 · Repealed
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