Montana Code > Title 15 > Chapter 24 > Part 11 – Leasehold and Other Interests in U.S. Property


§ 15-24-1101	Federal property held under contract by private person subject to taxation
§ 15-24-1102	Federal property held under contract of sale
§ 15-24-1103	Federal property held under lease
§ 15-24-1104	Collection of taxes on interests in United States lands

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Contract: A legal written agreement that becomes binding when signed.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Lien: A claim against real or personal property in satisfaction of a debt.
Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
Property: means real and personal property. See Montana Code 1-1-205
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Real property: means lands, tenements, hereditaments, and possessory title to public lands. See Montana Code 1-1-205
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
United States: includes the District of Columbia and the territories. See Montana Code 1-1-201