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Montana Statutes, Title 15

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Montana/Statutes

← All Montana coverage

Title 15

48 chapters · 1,098 sections in this title.

All chapters in Title 151,098 Ch 30, INDIVIDUAL INCOME TAX135 Ch 31, CORPORATE INCOME TAX OR ALTERNATIVE …90 Ch 70, GASOLINE AND VEHICLE FUELS TAXES87 Ch 6, PROPERTY SUBJECT TO TAXATION80 Ch 24, SPECIAL PROPERTY TAX APPLICATIONS70 Ch 1, TAX ADMINISTRATION67 Ch 23, CENTRALLY ASSESSED PROPERTY54 Ch 8, ASSESSMENT PROCEDURE42 Ch 7, APPRAISAL41 Ch 68, SALES TAX39 Ch 16, COLLECTION OF PROPERTY TAXES32 Ch 37, MINING LICENSE TAXES27 Ch 38, RESOURCE INDEMNITY TRUST AND GROUND …24 Ch 53, RETAIL TELECOMMUNICATIONS EXCISE TAX20

11 sections·Filtered byTitle 15✕Ch 10✕

Mont. Code Ann. § 15-10-109 Tax Levy For University System
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(Temporary) Tax levy for university system. There is levied upon the taxable value of all real estate and personal property subject to taxation in the state of Montana 6 mills for the continued support, maintenance, and improvement of the Montana university system. The funds rais…
Mont. Code Ann. § 15-10-201 Tax Levies To Be Made In Mills And Tenths And Hundredths Of Mills
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Every board of county commissioners, city or town council or commission, and every other board or commission authorized by law to make or fix tax levies for any purpose shall make and fix every such levy in mills and tenths and hundredths of mills.
Mont. Code Ann. § 15-10-202 Certification Of Taxable Values
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(1) Subject to subsection (2), by the first Monday in August, the department shall certify to each taxing authority the total taxable value within the jurisdiction of the taxing authority. The department shall also send to each taxing authority a written statement of its best est…
Mont. Code Ann. § 15-10-206 Notification Of Decisions Of Tax Appeal Boards

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The department shall notify each taxing authority of any change in the property tax record that results from actions by the state or county tax appeal boards.

Mont. Code Ann. § 15-10-305 Clerk And Recorder To Report Mill Levy -- Department To Compute And Enter Taxes

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(1) (a) The county clerk and recorder shall by the second Monday in September or within 30 calendar days after receiving certified taxable values notify the department of the number of mills needed to be levied for each taxing jurisdiction in the county. Except as provided in sub…

Mont. Code Ann. § 15-10-321 Limitation On Levy And Computation Of Tax -- New Taxing Jurisdictions

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The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.

Mont. Code Ann. § 15-10-401 Declaration Of Policy

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(1) The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1. (2) Except as provided in 15-10-420, the people of the st…

Mont. Code Ann. § 15-10-402 Property Tax Limited To 1996 Levels

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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.

Mont. Code Ann. § 15-10-406 Limitation Of Applicability

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The minimum tax imposed by 15-16-118 is not affected by the provisions of this part.

Mont. Code Ann. § 15-10-420 Procedure For Calculating Levy

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(1) (a) Subject to the provisions of 15-10-425(2)(b) and this section, a governmental entity that is authorized to impose mills may impose a mill levy sufficient to generate the amount of property taxes actually assessed in the prior year plus the average rate of inflation for th…

Mont. Code Ann. § 15-10-425 Mill Levy Election

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(1) A county, consolidated government, incorporated city, incorporated town, school district, or other taxing entity may impose a new mill levy, increase a mill levy that is required to be submitted to the electors, or exceed the mill levy limit provided for in 15-10-420 by condu…