1. MCA Contents
  2. TITLE 15
  3. CHAPTER 7
  4. Part 2
  5. 15-7-203 Agricultural uses only considered in valuation

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 7. APPRAISAL

Part 2. Agricultural Appraisal

Agricultural Uses Only Considered In Valuation

15-7-203. Agricultural uses only considered in valuation. In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.

History: En. Sec. 5, Ch. 512, L. 1973; amd. Sec. 3, Ch. 56, L. 1974; R.C.M. 1947, 84-437.3.