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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-7-303

Definitions

Official textleg.mt.gov

15-7-303 . Definitions. As used in this part, the following definitions apply:

# (1)

"Person" means an individual, corporation, partnership, or other business organization, trust, fiduciary, or agent or any other party presenting a document for recordation.

# (2)

"Real estate" includes:

(a) land;

(b) growing timber;

(c) buildings, structures, fixtures, fences, and improvements affixed to land.

# (3)

"Transfer" means an act of the parties or of the law by which the title to real property is conveyed from one person to another.

# (4)

"Value" means the amount of the full actual consideration for real estate paid or to be paid, including the amount of any lien or liens on the real estate.

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In this chapter (40 sections)
  1. 15-7-134 · Repealed
  2. 15-7-135 · And 15-7-136 Reserved
  3. 15-7-137 · Department Of Revenue Notification Of New Construction By…
  4. 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
  5. 15-7-139 · Requirements For Entry On Property By Property Valuation…
  6. 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
  7. 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
  8. 15-7-201 · Legislative Intent -- Value Of Agricultural Property
  9. 15-7-202 · Eligibility Of Land For Valuation As Agricultural
  10. 15-7-203 · Agricultural Uses Only Considered In Valuation
  11. 15-7-204 · Repealed
  12. 15-7-205 · Repealed
  13. 15-7-206 · Improvements On Agricultural Land
  14. 15-7-207 · Continuance Of Valuation As Agricultural Land
  15. 15-7-208 · Reclassification By Department
  16. 15-7-209 · Reclassification By Owner -- Lien
  17. 15-7-210 · Tax On Change Of Use Of Part Of Tract
  18. 15-7-211 · Repealed
  19. 15-7-212 · Tract Crossing County Line -- Whole
  20. 15-7-213 · Repealed
  21. 15-7-214 · Repealed
  22. 15-7-215 · Repealed
  23. 15-7-216 · Repealed
  24. 15-7-217 · Through 15-7-220 Reserved
  25. 15-7-221 · Repealed
  26. 15-7-222 · Terminated
  27. 15-7-301 · Short Title
  28. 15-7-302 · Purpose
  29. 15-7-303 · Definitions
  30. 15-7-304 · Report Of Transfers -- Change Of Ownership Records
  31. 15-7-305 · Realty Transfer Certificate Required
  32. 15-7-306 · Rules
  33. 15-7-307 · Certificate -- Exceptions
  34. 15-7-308 · Disclosure Of Information Restricted -- Exceptions
  35. 15-7-309 · Classification Or Assessment Methods
  36. 15-7-310 · Penalty
  37. 15-7-311 · Costs
  38. 15-7-401 · Purpose
  39. 15-7-402 · Application For Residential Appraisal Of Certain Land And…
  40. 15-7-403 · Rollback Tax -- Computation
Full table of contents →