Montana Code > Title 15 > Chapter 23 > Part 1 – General Provisions


§ 15-23-101	Properties centrally assessed — valuation cycles
§ 15-23-102	Independent appraisal option
§ 15-23-103	Due date of reports and returns — extensions
§ 15-23-104	Failure to file — estimate by department — penalty
§ 15-23-105	Apportionment among counties
§ 15-23-106	Report to the counties
§ 15-23-107	Amended assessment
§ 15-23-108	Rulemaking authority
§ 15-23-111	Centrally administered tax-exempt property
§ 15-23-115	Interest
§ 15-23-116	Statute of limitations

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appraisal: A determination of property value.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Fraud: Intentional deception resulting in injury to another.
Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
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
Subpoena: A command to a witness to appear and give testimony.
Writing: includes printing. See Montana Code 1-1-203