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TITLE 15
CHAPTER 23
Part 1
Montana Code Annotated 2021
TITLE 15. TAXATION
CHAPTER 23. CENTRALLY ASSESSED PROPERTY
Part 1. General Provisions
15-23-101
Properties centrally assessed
15-23-102
Independent appraisal option
15-23-103
Due date of reports and returns -- extensions
15-23-104
Failure to file -- estimate by department -- penalty
15-23-105
Apportionment among counties
15-23-106
Report to the counties
15-23-107
Amended assessment
15-23-108
Rulemaking authority
15-23-109
and 15-23-110 reserved
15-23-111
Centrally administered tax-exempt property
15-23-112
through 15-23-114 reserved
15-23-115
Interest
15-23-116
Statute of limitations