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Rule: 42.20.306 Prev     Up     Next    
Rule Title: VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS
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Department: REVENUE, DEPARTMENT OF
Chapter: REAL PROPERTY
Subchapter: Classification of Nonproductive Patented Mining Claims
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.306    VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS

(1) All improvements located on eligible mining claims shall be classified and valued in the appropriate tax class. The improvements will normally be classified and valued as class four property.

History: 15-1-201, MCA; IMP, 15-6-101, 15-6-133, 15-6-148, 15-6-153, 15-8-111, MCA; NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.206, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 1993 MAR p. 3060, Eff. 12/24/93.


 

 
MAR Notices Effective From Effective To History Notes
12/24/1993 Current History: 15-1-201, MCA; IMP, 15-6-101, 15-6-133, 15-6-148, 15-6-153, 15-8-111, MCA; NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.206, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 1993 MAR p. 3060, Eff. 12/24/93.
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