1. MCA Contents
  2. TITLE 15
  3. CHAPTER 8
  4. Part 3
  5. 15-8-306 Property concealed or misrepresented

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 8. ASSESSMENT PROCEDURE

Part 3. How Property Is Assessed

Property Concealed Or Misrepresented

15-8-306. Property concealed or misrepresented. Upon discovery, any property willfully concealed, removed, transferred, or misrepresented by the owner or agent thereof to evade taxation must be assessed at not exceeding 10 times its value, and the assessment so made must not be reduced by the county tax appeal board.

History: En. Sec. 33, p. 84, L. 1891; amd. Sec. 3722, Pol. C. 1895; re-en. Sec. 2541, Rev. C. 1907; re-en. Sec. 2033, R.C.M. 1921; Cal. Pol. C. Sec. 3648; re-en. Sec. 2033, R.C.M. 1935; amd. Sec. 18, Ch. 405, L. 1973; R.C.M. 1947, 84-439.