Montana Administrative Code

42.20.151 DEFINITION OF TERMS FOR PARCELS BETWEEN 20 TO 160 ACRES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-7-201, 15-7-202, MCA History: NEW, 1993 MAR p. 3048, Eff. 12/24/93; REP, 2003 MAR p. 1888, Eff. 8/29/03.

42.20.154 VALUATION OF ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON AGRICULTURAL LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, 15-7-103, 15-7-206, MCA History: NEW, 1996 MAR p. 1172, Eff. 4/26/96; REP, 2003 MAR p. 1888,…

42.20.155 PROCEDURE FOR REMOVING ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS FROM PROPERTY LAND CLASSIFICATION (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, 15-7-206, MCA History: NEW, 1997 MAR p. 506, Eff. 3/11/97; REP, 2003 MAR p. 1888, Eff.…

42.20.156 LAND CLASSIFICATION CHANGE CRITERIA The department will change the classification of land from class three, as defined in 15-6-133, MCA, or class ten, as defined in 15-6-143, MCA, to class four, as defined in 15-6-134, MCA, when the following land use change criteria ar…

42.20.157 FILED AND PLATTED SUBDIVISIONS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA History: NEW, 1985 MAR p. 2025, Eff. 1/1/86; AMD, 1997 MAR p. 1827, Eff…

42.20.158 TIMBERLANDS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-201 through 15-7-216, MCA History: NEW, 1985 MAR p. 2025, Eff. 1/1/86; REP, 1996 MAR p. 1172, Eff. 4/26/96.

42.20.161 FOREST LAND CLASSIFICATION DEFINITIONS (REPEALED) Authorizing statute(s): 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, 15-44-103, MCA History: NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/9…

42.20.163 FOREST LAND OWNERSHIP (REPEALED) Authorizing statute(s): 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, MCA History: NEW, 1992 MAR p. 2650, Eff. 12/11/92; REP, 2003 MAR p. 1888, Eff. 8/29/03.

42.20.171 LAND CLASSIFICATION DETERMINATION DATE FOR CLASS THREE, FOUR, AND TEN PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-7-103, 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA His…

42.20.172 EXTENSION OF STATUTORY DEADLINE FOR ASSESSMENT REVIEWS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-102, MCA History: NEW, 2010 MAR p. 1212, Eff. 5/14/10; REP, 2011 MAR p. 2673, Eff. 12/9/11.

42.20.173 CLASS THREE, FOUR, OR TEN PROPERTY TAXPAYER REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS AND RELATED DEADLINES All taxable property within class three, four, or ten must be revalued every two years, as required by 15-7-111,MCA. A class three, four, or prop…

42.20.174 MOBILE HOME EXEMPTION OWNERSHIP DETERMINATION As provided in 15-6-241, MCA, certain mobile homes, manufactured homes, or housetrailers are exempt from taxation. An owner of three or more mobile homes, manufactured homes, or housetrailers that meet the criteria for the e…

42.20.201 INTENT The Realty Transfer Act serves two purposes. First, it is intended to identify all transfers of real property in order that the property tax record in each county may be updated in a timely and accurate manner, reflecting the names and addresses of the people to …

42.20.202 REALTY TRANSFER CERTIFICATE The certificate must be completed for all transfers of real property. Before an instrument may be recorded or the assessment changed to reflect the transfer of a new owner, a completed certificate must be presented to the county Clerk and Rec…

42.20.203 EXEMPTIONS FROM DISCLOSING SALE PRICE Certain types of property are exempt from the Realty Transfer Act provisions, which require the disclosure of sales information. Land that is currently classified by the department as agricultural land that will continue in an agric…

42.20.204 CHANGE OF ASSESSMENT ROLL The department shall not change to whom real property is assessed unless properly notified by means of an accurately prepared Realty Transfer Certificate (RTC) , except in the case of Tribal patents or letters of conveyance from the Bureau of L…

42.20.205 ACCURACY OF REALTY TRANSFER CERTIFICATE The name of the grantor (seller) reflected on the RTC must be identical to the name of grantor (seller) reflected on the accompanying deed. The name of the grantee (buyer) reflected on the RTC must be identical to the name of the …

42.20.301 APPLICATION FOR CLASSIFICATION AS NONPRODUCTIVE PATENTED MINING CLAIM A property owner whose property meets the requirements of a nonproductive patented mining claim, as provided in 15-6-133, MCA, may applyto obtain that land classification on the department's form whic…

42.20.302 DEFINITIONS The following definitions apply to this subchapter: "Has a separate and independent value for such other purposes" means the land has a demonstrated capacity for recreation, commercial, industrial, or agricultural/timber use. That capacity is demonstrated by…

42.20.303 CRITERIA FOR VALUATION AS MINING CLAIM An applicant for mining claim classification must prove the parcel, which is the subject of the application, meets the following criteria: is nonproductive; is patented; has not been depleted of mineral deposits; is outside the lim…

42.20.304 ADDITIONAL RESTRICTIONS THAT CURTAIL PREFERENTIAL TREATMENT Land shall not be classified or valued as a class three mining claim if the land is restricted, by covenant or ordinance, from mining use. Land shall not be classified or valued as a class three mining claim af…

42.20.305 VALUATION OF ACREAGE BENEATH IMPROVEMENTS ON ELIGIBLE MINING CLAIMS For all mining claims that have improvements that are specifically for the support of the mining claim on them, the land that is beneath all the improvements and the land that is necessary for the use o…

42.20.306 VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS All improvements located on eligible mining claims shall be classified and valued in the appropriate tax class. The improvements will normally be classified and valued as class four property. Authorizing statut…

42.20.307 VALUATION OF ELIGIBLE MINING CLAIM LAND All land contained in an eligible mining claim except that land described in ARM 42.20.305 shall be valued as class three grazing land. The appropriate grazing land productivity and valuation determination will be based on the sta…

42.20.308 APPLICATION FOR CLASSIFICATION AS CLASS 19 PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, 15-6-101, MCA Implementing statute(s): 15-6-149, 15-6-154, MCA History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.208, 1987 MAR p. 1214, Eff. 7/31/87; REP, 1…

42.20.309 ELIGIBILITY CRITERIA FOR CLASSIFICATION AND VALUATION AS CLASS 19 (REPEALED) Authorizing statute(s): 15-1-201, 15-6-101, MCA Implementing statute(s): 15-6-149, 15-6-154, MCA History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.209, 1987 MAR p. 1214, Eff. 7…

42.20.310 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 19 (REPEALED) Authorizing statute(s): 15-1-201, 15-6-101, MCA Implementing statute(s): 15-6-149, 15-6-154, MCA History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.210, 1987 MAR p. 1214, Eff. 7/31/87…

42.20.311 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 4 (REPEALED) Authorizing statute(s): 15-1-201, 15-6-101, MCA Implementing statute(s): 15-6-149, 15-6-154, MCA History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.211, 1987 MAR p. 1214, Eff. 7/31/87;…

42.20.401 LIMITATION ON CHANGING PROPERTY VALUE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411 and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.404 CRITERIA FOR REDUCING PROPERTY VALUE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411 and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.407 PROCEDURE FOR VALIDATING SALES INFORMATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411 and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.410 STRATIFIED SALES ASSESSMENT RATIO STUDY PROCEDURES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411, and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.413 DIVISION OF PROPERTY INTO STRATUM (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411, and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.416 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411, and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.

42.20.419 PERCENTAGE ADJUSTMENTS FOR THE 1988 TAX YEAR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411, and 15-10-412, MCA History: NEW, 1988 MAR p. 577, Eff. 3/25/88; REP, 1990 MAR p. 596, Eff. 3/30/90.