(1) Road, irrigation ditch, or power line easements that do not transfer title to such rights-of-way are taxable and will be classified as adjoining agricultural land.

(2) A deeded right-of-way that is conveyed through a deed or other instrument, from a private owner to a government agency or other tax-exempt entity is not taxable and the acreage is deducted from the ownership. If the deeded right-of-way splits two or more ownerships, such as along a deeded county road, the department will deduct proportional amounts of acreage from each ownership. A record of the conveyance must be available in the local county clerk and recorder's office.


History: 15-7-111, MCA; IMP, 15-7-103, 15-7-201, 15-7-206, MCA; NEW, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2010 MAR p. 549, Eff. 2/26/10; AMD, 2020 MAR p. 1881, Eff. 10/24/20.