Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-6-227
Property On Railroad Land Leased By Nonprofit Organizations
15-6-227 . Property on railroad land leased by nonprofit organizations. (1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity is exempt from property taxation if:
# (a)
the building was constructed on a railroad right-of-way by a railroad prior to the year 2000; and
# (b)
the property is directly used for purely public charitable purposes.
(2) A building and land exempted under this section are subject to fees and assessments for services and special improvements that are collected with property taxes.
Source: view the official text
In this chapter (40 sections)
- 15-6-207 · Agricultural Producer Exemptions -- Products -- Unused Beet…
- 15-6-208 · Mineral Exemptions -- Small Coal Or Metal Mines Producer --…
- 15-6-209 · Community Services Buildings Exempt
- 15-6-210 · Repealed
- 15-6-211 · Repealed
- 15-6-212 · Repealed
- 15-6-213 · Down-Hole Equipment In Oil And Gas Wells Exempt
- 15-6-214 · Terminated
- 15-6-215 · Exemption For Motion Picture And Television Commercial…
- 15-6-216 · Exemption Of Improvements Made To Commercial Buildings To…
- 15-6-217 · Exemption For Vehicle Of Certain Health Care Professionals
- 15-6-218 · Intangible Personal Property Exemption
- 15-6-219 · Personal And Other Property Exemptions
- 15-6-220 · Agricultural Processing Facilities Exemption
- 15-6-221 · Exemption For Rental Housing Providing Affordable Housing To…
- 15-6-222 · Repealed
- 15-6-223 · Timber Exemption
- 15-6-224 · Nonfossil Energy Generation
- 15-6-225 · Small Electrical Generation Equipment Exemption
- 15-6-226 · Terminated
- 15-6-227 · Property On Railroad Land Leased By Nonprofit Organizations
- 15-6-228 · Property Subject To Registration Fee
- 15-6-229 · Exemption For Land Adjacent To Transmission Line…
- 15-6-230 · Temporary Exemption For Certain Tribal Property -- Rulemaking
- 15-6-231 · Terminated
- 15-6-232 · Terminated
- 15-6-233 · Terminated
- 15-6-234 · Duty To Report Change In Use
- 15-6-235 · New Property Tax Exemptions -- Department Notification To…
- 15-6-236 · Reserved
- 15-6-237 · Periodic Review Of Exempt Property -- Rulemaking
- 15-6-238 · Public Information On Exempt Property
- 15-6-239 · Reserved
- 15-6-240 · Intangible Land Value Property Exemption -- Application…
- 15-6-241 · Mobile Home Exemption
- 15-6-242 · Exemption -- Abandoned Housetrailer, Manufactured Home, Or…
- 15-6-243 · Fiber Optic Or Coaxial Cable Abatement -- Wireless…
- 15-6-244 · Temporary Exemption For Residential Subdivision Development…
- 15-6-245 · Statement Of Potential Tax Liability -- Rulemaking Authority
- 15-6-301 · Definitions