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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-8-404

Property Of Particular Types Of Firms

Official textleg.mt.gov

15-8-404 . Property of particular types of firms.

# (1)

The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.

# (2)

The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.

# (3)

The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.

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In this chapter (40 sections)
  1. 15-8-115 · Department To Defend Property Tax Appeals -- Costs And…
  2. 15-8-116 · Through 15-8-119 Reserved
  3. 15-8-120 · Restricted Access To Income And Expense Information…
  4. 15-8-201 · General Assessment Day
  5. 15-8-202 · Motor Vehicle Assessment By Department Of Justice
  6. 15-8-203 · Repealed
  7. 15-8-204 · Supplemental Assessment
  8. 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
  9. 15-8-301 · Statement -- What To Contain
  10. 15-8-302 · Repealed
  11. 15-8-303 · Statement To Be Completed And Returned To Department
  12. 15-8-304 · Enforcement Powers Of Department
  13. 15-8-305 · Repealed
  14. 15-8-306 · Property Concealed Or Misrepresented
  15. 15-8-307 · Land Assessment
  16. 15-8-308 · Assessment Not Illegal For Informality Or Delay
  17. 15-8-309 · Violation And Penalty
  18. 15-8-401 · Consigned Property
  19. 15-8-402 · Property Of Person
  20. 15-8-403 · Repealed
  21. 15-8-404 · Property Of Particular Types Of Firms
  22. 15-8-405 · Street Railroads, Bridges, And Ferries
  23. 15-8-406 · Assessment Of Public Utilities In One County
  24. 15-8-407 · Railroads
  25. 15-8-408 · Personal Property
  26. 15-8-409 · Property Not Otherwise Specified
  27. 15-8-501 · Assessment Of Unknown Or Absent Owners
  28. 15-8-502 · Representative Status To Be Designated
  29. 15-8-503 · Undistributed Property Of Deceased Persons
  30. 15-8-504 · Property And Money In Litigation
  31. 15-8-505 · Through 15-8-510 Reserved
  32. 15-8-511 · Undivided Interest In Common Elements Of Condominium Project…
  33. 15-8-512 · Common Elements Serving Residential Or Commercial Development
  34. 15-8-601 · Assessment Revision -- Conference For Review
  35. 15-8-701 · Property Tax Record -- Definition -- Listing Property In
  36. 15-8-702 · Persons Desiring To Be Listed
  37. 15-8-703 · Repealed
  38. 15-8-704 · Map Book
  39. 15-8-705 · Repealed
  40. 15-8-706 · Repealed
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