Montana Code Annotated 2019



Part 2. Tax-Exempt Property

Exemption Renewal Application Fee -- Deposit To Account

15-6-233. (Temporary) Exemption renewal application fee -- deposit to account. (1) There is a property exemption review state special revenue account within the state special revenue fund established in 17-2-102.

(2) Except as provided in subsection (3), the department is authorized and directed to impose a fee during the rulemaking process for the purpose of administering the provisions of 15-6-231 and 15-6-232 and this section. The total amount of revenue generated by the fee must be deposited in the property exemption review account and be commensurate with administrative costs. When determining the amount of the fee charged to each owner or entity, the department shall consider the following factors:

(a) equality for similarly situated applicants;

(b) the complexity of the review process by each category of property;

(c) the square footage of the parcel;

(d) the square footage of the building;

(e) a combination of the factors in subsections (2)(c) and (2)(d); and

(f) the average amount of administrative costs associated with administering 15-6-231 and 15-6-232 and this section by each category of property.

(3) The department may not impose a fee for a nonprofit organization with annual gross receipts of $5,000 or less.

(4) Appropriations may be made from this account to the department for the activities authorized in 15-6-231 and 15-6-232 and this section. (Terminates December 31, 2021--sec. 8, Ch. 372, L. 2015.)

History: En. Sec. 3, Ch. 372, L. 2015.