Montana Code 87-4-420. Taxation
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87-4-420. Taxation. All alternative livestock raised on an alternative livestock ranch may be assessed as personal property of the owner similar to other livestock.
Terms Used In Montana Code 87-4-420
- Alternative livestock: means a privately owned caribou, white-tailed deer, mule deer, elk, moose, antelope, mountain sheep, or mountain goat indigenous to the state of Montana, a privately owned reindeer, or any other cloven-hoofed ungulate as classified by the department. See Montana Code 87-4-406
- Alternative livestock ranch: means the enclosed land area upon which alternative livestock may be kept for purposes of obtaining, rearing in captivity, keeping, or selling alternative livestock or parts of alternative livestock, as authorized under this part. See Montana Code 87-4-406