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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-7-209

Reclassification By Owner -- Lien

Official textleg.mt.gov

15-7-209 . Reclassification by owner -- lien.

# (1)

Whenever land that is or has been in agricultural use and is or has been valued, assessed, and taxed for agricultural use is applied to a use other than agricultural, the owner shall notify the department.

# (2)

The department shall provide, in a form eligible for recording, releases of lien, for those liens attributable to the former rollback tax, and the department shall present the releases to the county clerk and recorder for recording.

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In this chapter (40 sections)
  1. 15-7-122 · Repealed
  2. 15-7-123 · Through 15-7-130 Reserved
  3. 15-7-131 · Policy
  4. 15-7-132 · Repealed
  5. 15-7-133 · Repealed
  6. 15-7-134 · Repealed
  7. 15-7-135 · And 15-7-136 Reserved
  8. 15-7-137 · Department Of Revenue Notification Of New Construction By…
  9. 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
  10. 15-7-139 · Requirements For Entry On Property By Property Valuation…
  11. 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
  12. 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
  13. 15-7-201 · Legislative Intent -- Value Of Agricultural Property
  14. 15-7-202 · Eligibility Of Land For Valuation As Agricultural
  15. 15-7-203 · Agricultural Uses Only Considered In Valuation
  16. 15-7-204 · Repealed
  17. 15-7-205 · Repealed
  18. 15-7-206 · Improvements On Agricultural Land
  19. 15-7-207 · Continuance Of Valuation As Agricultural Land
  20. 15-7-208 · Reclassification By Department
  21. 15-7-209 · Reclassification By Owner -- Lien
  22. 15-7-210 · Tax On Change Of Use Of Part Of Tract
  23. 15-7-211 · Repealed
  24. 15-7-212 · Tract Crossing County Line -- Whole
  25. 15-7-213 · Repealed
  26. 15-7-214 · Repealed
  27. 15-7-215 · Repealed
  28. 15-7-216 · Repealed
  29. 15-7-217 · Through 15-7-220 Reserved
  30. 15-7-221 · Repealed
  31. 15-7-222 · Terminated
  32. 15-7-301 · Short Title
  33. 15-7-302 · Purpose
  34. 15-7-303 · Definitions
  35. 15-7-304 · Report Of Transfers -- Change Of Ownership Records
  36. 15-7-305 · Realty Transfer Certificate Required
  37. 15-7-306 · Rules
  38. 15-7-307 · Certificate -- Exceptions
  39. 15-7-308 · Disclosure Of Information Restricted -- Exceptions
  40. 15-7-309 · Classification Or Assessment Methods
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