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Montana · Through Montana Code Annotated 2025

15-6-243: Fiber optic or coaxial cable abatement -- wireless infrastructure abatement -- review and comment by local taxing jurisdictions.

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Where this section sits in the code
  1. TITLE 15. TAXATION
  2. CHAPTER 6. PROPERTY SUBJECT TO TAXATION
  3. Part 2. Tax-Exempt Property

The department shall establish a page on its website to enable:

(1) owners of fiber optic or coaxial cable or wireless infrastructure intending to take advantage of the tax abatement provisions in 15-6-135, 15-6-156, and 15-6-219 to notify local governing bodies of the location or locations in which they intend to place in service fiber optic or coaxial cable or wireless infrastructure; and

(2) local governing bodies to post comments on such projects identified by owners of fiber optic or coaxial cable or wireless infrastructure as provided in subsection (1).

Collected 2026-09-14T04:46:43Z. Source file · JSON

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