Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-8-306
Property Concealed Or Misrepresented
Official textleg.mt.gov
15-8-306 . Property concealed or misrepresented. Upon discovery, any property willfully concealed, removed, transferred, or misrepresented by the owner or agent thereof to evade taxation must be assessed at not exceeding 10 times its value, and the assessment so made must not be reduced by the county tax appeal board.
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In this chapter (40 sections)
- 15-8-105 · Repealed
- 15-8-106 · Repealed
- 15-8-107 · Through 15-8-110 Reserved
- 15-8-111 · Appraisal -- Market Value Standard -- Exceptions
- 15-8-112 · Assessments To Be Made On Classification And Appraisal
- 15-8-113 · Appeal From Percentage Assignment
- 15-8-114 · Repealed
- 15-8-115 · Department To Defend Property Tax Appeals -- Costs And…
- 15-8-116 · Through 15-8-119 Reserved
- 15-8-120 · Restricted Access To Income And Expense Information…
- 15-8-201 · General Assessment Day
- 15-8-202 · Motor Vehicle Assessment By Department Of Justice
- 15-8-203 · Repealed
- 15-8-204 · Supplemental Assessment
- 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
- 15-8-301 · Statement -- What To Contain
- 15-8-302 · Repealed
- 15-8-303 · Statement To Be Completed And Returned To Department
- 15-8-304 · Enforcement Powers Of Department
- 15-8-305 · Repealed
- 15-8-306 · Property Concealed Or Misrepresented
- 15-8-307 · Land Assessment
- 15-8-308 · Assessment Not Illegal For Informality Or Delay
- 15-8-309 · Violation And Penalty
- 15-8-401 · Consigned Property
- 15-8-402 · Property Of Person
- 15-8-403 · Repealed
- 15-8-404 · Property Of Particular Types Of Firms
- 15-8-405 · Street Railroads, Bridges, And Ferries
- 15-8-406 · Assessment Of Public Utilities In One County
- 15-8-407 · Railroads
- 15-8-408 · Personal Property
- 15-8-409 · Property Not Otherwise Specified
- 15-8-501 · Assessment Of Unknown Or Absent Owners
- 15-8-502 · Representative Status To Be Designated
- 15-8-503 · Undistributed Property Of Deceased Persons
- 15-8-504 · Property And Money In Litigation
- 15-8-505 · Through 15-8-510 Reserved
- 15-8-511 · Undivided Interest In Common Elements Of Condominium Project…
- 15-8-512 · Common Elements Serving Residential Or Commercial Development