Montana Code Annotated 2021

TITLE 15. TAXATION

CHAPTER 23. CENTRALLY ASSESSED PROPERTY

Part 5. Mines Net Proceeds

Surface Ground And Improvements Not Exempt

15-23-522. Surface ground and improvements not exempt. Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.

History: En. Sec. 8, Ch. 237, L. 1921; re-en. Sec. 2096, R.C.M. 1921; re-en. Sec. 2096, R.C.M. 1935; R.C.M. 1947, 84-5414.