15-6-209. Community services buildings exempt. (1) The building and appurtenant land, not exceeding 1 acre, owned by a nonprofit community service organization is exempt from property taxation, except as provided in subsections (3) and (4), if the organization:
     (a) is a lodge of a nationally recognized fraternal organization and does not sell food or beverages under license from the state of Montana;
     (b) furnishes services to senior citizens in the form of daytime or evening educational or recreational activities and does not furnish living accommodations to senior citizens or sell food or beverages under license from the state of Montana; services qualifying under this provision must be recognized in the state plan on aging adopted by the department of public health and human services; or
     (c) primarily furnishes facilities without charge, except that a minimal fee may be charged for janitorial services, for public meetings and entertainments.
     (2) An applicant for exemption under this section shall demonstrate that it has been an active community service organization continuously from January 1, 1981.
     (3) A building and lot exempted under this section must be appraised, assessed, and subject to levies for any special improvement district if the special improvement directly benefits the building or lot.
     (4) The exemption provided under this section may not be extended to any property owned by a community service organization described in this section which is leased in whole or in part to any person for business or profitmaking purposes.

     History: En. 84-202.1 by Sec. 1, Ch. 491, L. 1977; R.C.M. 1947, 84-202.1; amd. Sec. 1, Ch. 423, L. 1981; amd. Sec. 11, Ch. 609, L. 1987; amd. Sec. 44, Ch. 546, L. 1995.