Montana Code 7-22-2512. Financing of vertebrate pest management program — tax
7-22-2512. Financing of vertebrate pest management program — tax. (1) A governing body may:
Terms Used In Montana Code 7-22-2512
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Governing body: means the governing body specified by the form of government adopted by a county. See Montana Code 7-22-2501
- Vertebrate pests: means jackrabbits, prairie dogs, ground squirrels, pocket gophers, rats, mice, skunks, raccoons, bats, and the following depredatory and nuisance birds: blackbirds, cowbirds, starlings, house sparrows, and feral pigeons, when such animals and birds are injurious to agriculture, other industries, or the public. See Montana Code 7-22-2501
(a)appropriate from the county general fund an amount to fund vertebrate pest management and transfer it to the county vertebrate pest management fund; and
(b)subject to 15-10-420, levy a vertebrate pest management tax on the taxable valuation of all agricultural, horticultural, grazing, and timber lands and their improvements. Land within a rodent control district may not be taxed in any given year under both 7-11-1024 and this section for the control of rodents. Land within a rodent control district may be taxed under this section only in a dollar amount that is proportional to the part of the vertebrate pest program’s projected fiscal year budget that is allocated to the management and suppression of vertebrate pests other than rodents.
(2)The tax provided for in subsection (1) must be collected as other county taxes and credited to the county vertebrate pest management fund.