Surface Ground And Improvements Not Exempt

Mont. Code Ann. § 15-23-522, under Mines Net Proceeds.

Mont. Code Ann. § 15-23-522

Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.