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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-8-408

Personal Property

Official textleg.mt.gov

15-8-408 . Personal property. Personal property, other than livestock, subject to taxation or a fee in lieu of tax in the state shall be taxable in the taxing jurisdiction where it is located on January 1, whether or not the same is owned, claimed, or possessed by the person, as defined in 15-1-102 , owning, claiming, or possessing it on January 1.

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In this chapter (40 sections)
  1. 15-8-202 · Motor Vehicle Assessment By Department Of Justice
  2. 15-8-203 · Repealed
  3. 15-8-204 · Supplemental Assessment
  4. 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
  5. 15-8-301 · Statement -- What To Contain
  6. 15-8-302 · Repealed
  7. 15-8-303 · Statement To Be Completed And Returned To Department
  8. 15-8-304 · Enforcement Powers Of Department
  9. 15-8-305 · Repealed
  10. 15-8-306 · Property Concealed Or Misrepresented
  11. 15-8-307 · Land Assessment
  12. 15-8-308 · Assessment Not Illegal For Informality Or Delay
  13. 15-8-309 · Violation And Penalty
  14. 15-8-401 · Consigned Property
  15. 15-8-402 · Property Of Person
  16. 15-8-403 · Repealed
  17. 15-8-404 · Property Of Particular Types Of Firms
  18. 15-8-405 · Street Railroads, Bridges, And Ferries
  19. 15-8-406 · Assessment Of Public Utilities In One County
  20. 15-8-407 · Railroads
  21. 15-8-408 · Personal Property
  22. 15-8-409 · Property Not Otherwise Specified
  23. 15-8-501 · Assessment Of Unknown Or Absent Owners
  24. 15-8-502 · Representative Status To Be Designated
  25. 15-8-503 · Undistributed Property Of Deceased Persons
  26. 15-8-504 · Property And Money In Litigation
  27. 15-8-505 · Through 15-8-510 Reserved
  28. 15-8-511 · Undivided Interest In Common Elements Of Condominium Project…
  29. 15-8-512 · Common Elements Serving Residential Or Commercial Development
  30. 15-8-601 · Assessment Revision -- Conference For Review
  31. 15-8-701 · Property Tax Record -- Definition -- Listing Property In
  32. 15-8-702 · Persons Desiring To Be Listed
  33. 15-8-703 · Repealed
  34. 15-8-704 · Map Book
  35. 15-8-705 · Repealed
  36. 15-8-706 · Repealed
  37. 15-8-707 · Correction Of Defects In Property Tax Record
  38. 15-8-708 · Omissions In Delinquent Lists -- Correction By Publication
  39. 15-8-709 · Statement Of Changes To Be Sent To County Clerk And Recorder
  40. 15-8-710 · Property Tax Record Prima Facie Evidence
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