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bill NO. _____________
INTRODUCED
BY _________________________________________________
By Request of the Revenue Interim Committee
A BILL FOR AN ACT ENTITLED: "AN ACT REPEALING THE PROPERTY TAX ABATEMENT FOR GRAY WATER SYSTEMS; REPEALING SECTIONS 15-24-3201, 15-24-3202, 15-24-3203, 15-24-3204, AND 15-24-3211, MCA; and PROVIDING AN IMMEDIATE EFFECTIVE DATE and A RETROACTIVE APPLICABILITY DATE."
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
NEW SECTION. Section 1. Repealer. The following sections of the Montana Code Annotated are repealed:
15-24-3201. Definitions.
15-24-3202. Gray water system for newly constructed residence -- tax abatement.
15-24-3203. Common gray water and potable water systems for newly constructed multiple dwelling projects -- tax abatement.
15-24-3204. Change in property -- fraudulent application.
15-24-3211. Report to interim committee.
NEW SECTION. Section 2. Transition. An abatement allowed a taxpayer prior to [the effective date of this act], under the provisions of law in effect prior to [the effective date of this act], is not impaired by [this act], and a taxpayer may receive the abatement for the time period specified when the abatement was granted.
NEW SECTION. Section 3. Effective date. [This act] is effective on passage and approval.
NEW SECTION. Section 4. Retroactive applicability. [This act] applies retroactively, within the meaning of 1-2-109, to property tax years beginning after December 31, 2022.