Montana Code 7-6-2527. Taxation — public and governmental purposes
7-6-2527. Taxation — public and governmental purposes. A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to:
Terms Used In Montana Code 7-6-2527
- Property: means real and personal property. See Montana Code 1-1-205
(1)district court purposes as provided in 7-6-2511;
(2)county-owned or county-operated health care facility purposes as provided in 7-6-2512;
(3)county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235;
(4)multijurisdictional service purposes as provided in 7-11-1022;
(5)transportation services for senior citizens and persons with disabilities as provided in 7-14-111;
(6)support for a port authority as provided in 7-14-1132;
(7)county road, bridge, and ferry purposes as provided in 7-14-2101, 7-14-2501, 7-14-2502, 7-14-2503, 7-14-2801, and 7-14-2807;
(8)recreational, educational, and other activities of the elderly as provided in 7-16-101;
(9)purposes of county fair activities, parks, cultural facilities, and any county-owned civic center, youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109;
(10)programs for the operation of licensed day-care centers and homes as provided in 7-16-2108 and 7-16-4114;
(11)support for a museum, facility for the arts and the humanities, collection of exhibits, or a museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22;
(12)extension work in agriculture and home economics as provided in 7-21-3203;
(13)weed control and management purposes as provided in 7-22-2142;
(14)insect control programs as provided in 7-22-2306;
(15)fire control as provided in 7-33-2209;
(16)ambulance service as provided in 7-34-102;
(17)public health purposes as provided in 50-2-111;
(18)public assistance purposes as provided in 53-3-115;
(19)indigent assistance purposes as provided in 53-3-116;
(20)developmental disabilities facilities as provided in 53-20-208;
(21)mental health services as provided in 53-21-1010;
(22)airport purposes as provided in 67-10-402 and 67-11-302;
(23)purebred livestock shows and sales as provided in 81-8-504;
(24)economic development purposes as provided in 90-5-112;
(25)prevention programs, including programs that reduce substance abuse; and
(26)forest or grassland hazardous fuels reduction projects in areas near homes and communities where wildland fire is a threat.