Montana Code 15-6-101. Property subject to taxation — classification
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15-6-101. Property subject to taxation — classification. (1) All property in this state is subject to taxation, except as provided otherwise.
Terms Used In Montana Code 15-6-101
- Property: means real and personal property. See Montana Code 1-1-205
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)For the purpose of taxation, the taxable property in the state shall be classified in accordance with this part.