Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS

Part 30. Electrical Generation and Delivery Facilities

Wind Generation Facility Impact Fee For Local Governmental Units And School Districts

15-24-3004. Wind generation facility impact fee for local governmental units and school districts. (1) An owner or operator of a wind generation facility used for a commercial purpose is subject to an initial local governmental and local school impact fee to be paid for each year of the first 3 years after construction of the wind generation facility begins. The annual impact fee may not exceed 0.5% of the total cost of constructing the wind generation facility.

(2) (a) Subject to subsection (2)(b), the impact fee is assessed and distributed as provided in 15-24-3005(1) and (2).

(b) Local governmental units may enter into an interlocal agreement as provided in 15-24-3005(3).

(3) (a) For the purposes of this section, "wind generation facility" means any combination of a physically connected wind turbine or turbines, associated prime movers, and other associated property, including appurtenant land and improvements and personal property, that are normally operated together to produce electric power from wind.

(b) The term does not include a wind generation facility used for noncommercial purposes or exclusively for agricultural purposes.

History: En. Sec. 2, Ch. 563, L. 2005; amd. Sec. 1, Ch. 109, L. 2015; amd. Sec. 1, Ch. 13, L. 2021.