15-24-931. Assessment of swine. (1) Each swine producer shall submit a statement in the manner prescribed by the department of revenue showing the number of pigs owned in each of the following classes as of January 1:
     (a) market hogs, which are hogs between 3 months and 6 months of age and which have a conclusively presumed weight factor of 150 pounds;
     (b) breeding sows, which have a conclusively presumed weight factor of 300 pounds;
     (c) breeding boars, which have a conclusively presumed weight factor of 300 pounds.
     (2) The department shall determine market value of swine by multiplying the following average USDA Omaha quotation price over the preceding 5 years, less $2 per hundred in the case of market hogs and breeding sows, times the conclusively presumed weight of each pig in the class:
     (a) market hogs--USDA Omaha quotation for barrows and gilts, grades 1 to 3, at 230 to 240 pounds;
     (b) breeding sows--USDA Omaha quotation for sows, grades 1 to 2, at 300 to 350 pounds;
     (c) breeding boars--valued the same as market hogs.
     (3) The department shall apply the same equalization factor to swine as to other classes of livestock.
     (4) The department shall publish the most recent 5-year average USDA Omaha quotation price for each class in the Administrative Rules of Montana.

     History: En. 84-5222 by Sec. 1, Ch. 393, L. 1977; R.C.M. 1947, 84-5222; amd. Sec. 68, Ch. 575, L. 1981.