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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-7-206

Improvements On Agricultural Land

Official textleg.mt.gov

15-7-206 . Improvements on agricultural land.

# (1)

In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.

# (2)

One acre of land beneath residential improvements on agricultural land, as described in 15-7-202 (1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.

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In this chapter (40 sections)
  1. 15-7-114 · Law Supplemental
  2. 15-7-115 · Through 15-7-120 Reserved
  3. 15-7-121 · Repealed
  4. 15-7-122 · Repealed
  5. 15-7-123 · Through 15-7-130 Reserved
  6. 15-7-131 · Policy
  7. 15-7-132 · Repealed
  8. 15-7-133 · Repealed
  9. 15-7-134 · Repealed
  10. 15-7-135 · And 15-7-136 Reserved
  11. 15-7-137 · Department Of Revenue Notification Of New Construction By…
  12. 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
  13. 15-7-139 · Requirements For Entry On Property By Property Valuation…
  14. 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
  15. 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
  16. 15-7-201 · Legislative Intent -- Value Of Agricultural Property
  17. 15-7-202 · Eligibility Of Land For Valuation As Agricultural
  18. 15-7-203 · Agricultural Uses Only Considered In Valuation
  19. 15-7-204 · Repealed
  20. 15-7-205 · Repealed
  21. 15-7-206 · Improvements On Agricultural Land
  22. 15-7-207 · Continuance Of Valuation As Agricultural Land
  23. 15-7-208 · Reclassification By Department
  24. 15-7-209 · Reclassification By Owner -- Lien
  25. 15-7-210 · Tax On Change Of Use Of Part Of Tract
  26. 15-7-211 · Repealed
  27. 15-7-212 · Tract Crossing County Line -- Whole
  28. 15-7-213 · Repealed
  29. 15-7-214 · Repealed
  30. 15-7-215 · Repealed
  31. 15-7-216 · Repealed
  32. 15-7-217 · Through 15-7-220 Reserved
  33. 15-7-221 · Repealed
  34. 15-7-222 · Terminated
  35. 15-7-301 · Short Title
  36. 15-7-302 · Purpose
  37. 15-7-303 · Definitions
  38. 15-7-304 · Report Of Transfers -- Change Of Ownership Records
  39. 15-7-305 · Realty Transfer Certificate Required
  40. 15-7-306 · Rules
Full table of contents →