Montana Code > Title 15 > Chapter 24 > Part 12 – State and Other Exempt Property


§ 15-24-1201	State and other exempt property held under contract — when taxable
§ 15-24-1202	Taxable interests in state and other exempt property — assessment
§ 15-24-1203	Privilege tax on industrial, trade, or other business use of tax-exempt property — exceptions
§ 15-24-1204	Rate of privilege — tax credit for federal payments in lieu of taxes
§ 15-24-1205	Privilege tax — assessment and collection — no lien
§ 15-24-1206	County suit for delinquent privilege tax
§ 15-24-1207	Reporting requirements — penalty — rules
§ 15-24-1208	Apportionment of tax-exempt property
§ 15-24-1209	Adjustment of taxes for formerly taxed property — presumption of taxability

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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.
Docket: A log containing brief entries of court proceedings.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
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
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