SENATE BILL NO. 487
INTRODUCED BY G. ROUSH, R. BROWN, P. EKEGREN, D. HEDGES, R. HOLDEN, T. KEATING
AN ACT CLARIFYING THAT SKIDABLE, PORTABLE, OR MOVABLE OIL FIELD EQUIPMENT IS CLASS EIGHT EQUIPMENT; AMENDING SECTION 15-6-138, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-6-138, MCA, is amended to read:
"15-6-138. Class eight property -- description -- taxable percentage. (1) Class eight property includes:
(a) all agricultural implements and equipment;
(b) all mining machinery, fixtures, equipment, tools that are not exempt under 15-6-201(1)(r), and supplies except those included in class five;
(c) all oil and gas production machinery, fixtures, equipment, including pumping units, oil field storage tanks, water storage tanks, water disposal injection pumps, gas compressor and dehydrator units, communication towers, gas metering shacks, treaters, gas separators, water flood units, gas boosters, and similar equipment that is skidable, portable, or movable, tools that are not exempt under 15-6-201(1)(r), and supplies except those included in class five;
(c)(d) all manufacturing machinery, fixtures, equipment, tools that are not exempt under 15-6-201(1)(r), and supplies
except those included in class five;
(d)(e) all goods and equipment that are intended for rent or lease, except goods and equipment that are specifically
included and taxed in another class;
(e)(f) special mobile equipment as defined in 61-1-104;
(f)(g) furniture, fixtures, and equipment, except that specifically included in another class, used in commercial
establishments as defined in this section;
(g)(h) x-ray and medical and dental equipment;
(h)(i) citizens' band radios and mobile telephones;
(i)(j) radio and television broadcasting and transmitting equipment;
(j)(k) cable television systems;
(k)(l) coal and ore haulers;
(l)(m) theater projectors and sound equipment; and
(m)(n) all other property that is not included in any other class in this part, except that property that is subject to a fee in
lieu of a property tax.
(2) As used in this section, "coal and ore haulers" means nonhighway vehicles that exceed 18,000 pounds per axle and that are primarily designed and used to transport coal, ore, or other earthen material in a mining or quarrying environment.
(3) "Commercial establishment" includes any hotel; motel; office; petroleum marketing station; or service, wholesale, retail, or food-handling business.
(4) Class eight property is taxed at:
(a) 7% of its market value for tax year 1997; and
(b) 6% of its market value for tax years beginning after December 31, 1997."
Section 2. Effective date. [This act] is effective on passage and approval.
Section 3. Retroactive applicability. [This act] applies retroactively, within the meaning of 1-2-109, to tax years beginning after December 31, 1998.
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Latest Version of SB 487 (SB0487.ENR)
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