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Rule Title: CLASSIFICATION OF EASEMENTS ON AGRICULTURAL LAND
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Department: REVENUE
Chapter: REAL PROPERTY
Subchapter: Agricultural Land
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.610    CLASSIFICATION OF EASEMENTS ON AGRICULTURAL LAND

(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.


 

 
MAR Notices Effective From Effective To History Notes
42-1023 10/24/2020 Current 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.
42-2-815 2/26/2010 10/24/2020 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.
8/29/2003 2/26/2010 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.
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