Montana Code Annotated 2019



Part 2. Tax-Exempt Property

Public Listing Of Exempt Property

15-6-232. (Temporary) Public listing of exempt property. (1) The department shall maintain a public listing of real property that is exempt from property taxation under the provisions of 15-6-201(1)(b), (1)(e) through (1)(g), (1)(i), (1)(k), (1)(l), (1)(n), and (1)(o), 15-6-203, 15-6-209, 15-6-221, and 15-6-227 by utilizing information that is obtained during the application process in 15-6-231 and from new applications for property tax exemptions.

(2) The public listing must be a free internet database of tax-exempt parcels that is organized by county and type of exemption and includes the following information:

(a) the county in which the exempt real property is located;

(b) the name of the owner or entity utilizing the exemption;

(c) the mailing address of the owner or entity utilizing the exemption;

(d) the exempt real property's legal description and total exempt area, including the square footage or acreage of the parcel and the square footage of any buildings;

(e) the property address of the exempt real property;

(f) the type of exemption; and

(g) any additional information considered relevant by the department.

(3) The department shall report biennially to the revenue interim committee, in accordance with 5-11-210, with an update of the review and determination process under 15-6-231 and this section. (Terminates December 31, 2021--sec. 8, Ch. 372, L. 2015.)

History: En. Sec. 2, Ch. 372, L. 2015; amd. Sec. 8, Ch. 163, L. 2019.