Except as provided in 15-10-420, the amount of taxes levied on property described in Title 15, chapter 6, part 1, may not, for any taxing jurisdiction, exceed the amount levied for tax year 1996.
Property Tax Limited To 1996 Levels
Mont. Code Ann. § 15-10-402, under Limitation on Property Taxes.
Mont. Code Ann. § 15-10-402