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

15-24-3005. Wind generation facility impact fee for local governmental units and school districts. (1) Except as provided in subsection (3), the jurisdictional area of a local governmental unit in which a wind generation facility is located is the local governmental unit that is authorized to assess the impact fee pursuant to 15-24-3004(1).

(2) The impact fee must be distributed to the local governmental unit for local impacts and to the impacted school districts.

(3) Subject to the conditions of 15-24-3006 and subsection (4) of this section, if the wind generation facility is located within the jurisdictional areas of multiple local governmental units of the county or contiguous counties, the local governmental units may enter into an interlocal agreement under Title 7, chapter 11, part 1, to determine how the fee should be distributed among the various local governmental units and impacted school districts pursuant to subsection (2). The county in which the wind generation facility is located is authorized to assess the fee under the interlocal agreement.

(4) For purposes of 15-24-3004, a "local governmental unit" means a county, city, or town. If a wind generation facility is located within a tax increment financing district, the tax increment financing district is considered a local governmental unit and is entitled to the distribution of impact fees under this section. A tax increment financing district may not receive a distribution of impact fees if a wind generation facility is not located within the district.

(5) Impact fees imposed under 15-24-3004(2)(b) or under subsection (3) of this section must be deposited in the county electrical energy generation impact fee reserve account established in 15-24-3006 for the county in which the wind generation facility is located. Money in the account may not be expended until the multiple local governmental units have entered into an interlocal agreement.

History: En. Sec. 3, Ch. 592, L. 2001; amd. Sec. 16, Ch. 130, L. 2005; amd. Sec. 8, Ch. 563, L. 2005; amd. Sec. 2, Ch. 13, L. 2021.