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42.20.606    EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT

(1) The following land shall not be classified and assessed as agricultural land:

(a) land that is used for residential, commercial, or industrial purposes, or has covenants or other restrictions that effectively prohibit agricultural use, including lands described in ARM 42.20.156;

(b) land that meets the provisions of ARM 42.20.705 to be assessed as forest land.

(2) Land described in (1) (a) may not be assessed by the department at a value lower than the agricultural land assessed value previously determined for the land by the department.

(a) For ownerships of contiguous land that are equal to or greater than 160 acres in size, the land which has covenants or other restrictions that effectively prohibit agricultural use as described in (1) (a) , shall be assessed as forest land, provided the parcel meets the provisions of ARM 42.20.156, 42.20.705, and 42.20.710 to be assessed as forest land.

(i) The qualifying acres of forest land shall be assessed at the value of the productive grade of forest land that most closely approximates the former assessed value of the property, but in no case will the assessed value be lower than the former assessed value. If there are remaining acres not qualifying for forest land assessment, the remaining acres shall be assessed and taxed as class 4 land.

(ii) If the land does not qualify as forest land, the land shall be assessed and taxed as land not specifically included in another class in accordance with 15-6-134 (1) (a) , MCA.

(b) For ownerships of contiguous land that are at least 20 acres but less than 160 acres in size, the land which has covenants or other restrictions that effectively prohibit agricultural use as described in (1) (a) , shall be assessed as forest land, provided the parcel meets the provisions of ARM 42.20.705, 42.20.710, and 42.20.156 to be assessed as forest land.

(i) The qualifying acres of forest land shall be assessed at the value of the productive grade of forest land that most closely approximates the former assessed value of the property, but in no case will the assessed value be lower than the former assessed value. If there are remaining acres not qualifying for forest land assessment, the remaining acres shall be assessed and taxed as class 4 land.

(ii) If the land does not qualify as forest land, the land shall be assessed and taxed as land not specifically included in another class in accordance with 15-6-134 (1) (a) , MCA.

(c) For ownerships of contiguous land that are less than 20 acres in size, the land which has covenants or other restrictions that effectively prohibit agricultural use as described in (1) (a) , shall be assessed as forest land, provided the parcel meets the provisions of ARM 42.20.156, 42.20.705, and 42.20.710 to be assessed as forest land.

(i) The qualifying acres of forest land shall be assessed at the value of the productive grade of forest land that most closely approximates the former assessed value of the property, but in no case will the assessed value be lower than the former assessed value. If there are remaining acres not qualifying for forest land assessment, the remaining acres shall be assessed and taxed as class 4 land.

(ii) If the land does not qualify as forest land, the land shall be assessed and taxed as land not specifically included in another class in accordance with 15-6-134 (1) (a) , MCA.

History: 15-1-201, MCA; IMP, 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 2006 MAR p. 3103, Eff. 12/22/06.

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