Montana Code 15-23-106. Report to the counties
15-23-106. Report to the counties. (1) On or before July 1, the department shall prepare for each county a statement listing:
Terms Used In Montana Code 15-23-106
- Property: means real and personal property. 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
(a)the assessed value of railroad property, as determined under 15-23-205, apportioned to the county, including the length or other description of the property;
(b)the assessed value of utility property, as determined under 15-23-303, apportioned to the county, including the length or other description of the property;
(c)the assessed value of property of airline companies, as determined under 15-23-403, apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county;
(d)the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503, 15-23-505, and 15-23-515 through 15-23-518; and
(e)the assessed value of the gross proceeds from coal mines, as described in 15-23-701.
(2)The department shall enter the reported assessed values in the property tax record for the county.