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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-6-237

Periodic Review Of Exempt Property -- Rulemaking

Official textleg.mt.gov

15-6-237 . Periodic review of exempt property -- rulemaking. (1) The department shall administer a program for the review of property that is exempt from taxation under Title 15, chapter 6, part 2, as provided in this section.

(2) The review process must provide for the review of all exempt property for which an application to the department is required at least once every 8 years.

(3) The department shall report to the revenue interim committee biennially in accordance with 5-11-210 information on exempt property reviewed during the biennium, including:

# (a)

the number of properties reviewed;

# (b)

the types of exemptions reviewed;

# (c)

the number of exemptions granted and denied; and

# (d)

the estimated market value and taxable value of exemptions granted and denied.

(4) The department may adopt rules to implement the exempt property review process provided for in this section.

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In this chapter (40 sections)
  1. 15-6-217 · Exemption For Vehicle Of Certain Health Care Professionals
  2. 15-6-218 · Intangible Personal Property Exemption
  3. 15-6-219 · Personal And Other Property Exemptions
  4. 15-6-220 · Agricultural Processing Facilities Exemption
  5. 15-6-221 · Exemption For Rental Housing Providing Affordable Housing To…
  6. 15-6-222 · Repealed
  7. 15-6-223 · Timber Exemption
  8. 15-6-224 · Nonfossil Energy Generation
  9. 15-6-225 · Small Electrical Generation Equipment Exemption
  10. 15-6-226 · Terminated
  11. 15-6-227 · Property On Railroad Land Leased By Nonprofit Organizations
  12. 15-6-228 · Property Subject To Registration Fee
  13. 15-6-229 · Exemption For Land Adjacent To Transmission Line…
  14. 15-6-230 · Temporary Exemption For Certain Tribal Property -- Rulemaking
  15. 15-6-231 · Terminated
  16. 15-6-232 · Terminated
  17. 15-6-233 · Terminated
  18. 15-6-234 · Duty To Report Change In Use
  19. 15-6-235 · New Property Tax Exemptions -- Department Notification To…
  20. 15-6-236 · Reserved
  21. 15-6-237 · Periodic Review Of Exempt Property -- Rulemaking
  22. 15-6-238 · Public Information On Exempt Property
  23. 15-6-239 · Reserved
  24. 15-6-240 · Intangible Land Value Property Exemption -- Application…
  25. 15-6-241 · Mobile Home Exemption
  26. 15-6-242 · Exemption -- Abandoned Housetrailer, Manufactured Home, Or…
  27. 15-6-243 · Fiber Optic Or Coaxial Cable Abatement -- Wireless…
  28. 15-6-244 · Temporary Exemption For Residential Subdivision Development…
  29. 15-6-245 · Statement Of Potential Tax Liability -- Rulemaking Authority
  30. 15-6-301 · Definitions
  31. 15-6-302 · Property Tax Assistance -- Rulemaking
  32. 15-6-303 · And 15-6-304 Reserved
  33. 15-6-305 · Property Tax Assistance Program -- Fixed Or Limited Income…
  34. 15-6-306 · Through 15-6-310 Reserved
  35. 15-6-311 · Disabled Veteran Program
  36. 15-6-312 · Time Period For Property Tax Assistance
  37. 15-6-313 · Reserved
  38. 15-6-314 · Injured First Responder Program
  39. 15-6-401 · Legislative Findings -- Local Government Charters And Fixed…
  40. 15-6-402 · Definitions
Full table of contents →