Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 7. APPRAISAL

Part 1. General Methods

Land Split

15-7-108. Land split. For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.

History: En. Sec. 1, Ch. 414, L. 1997.