{"data":{"id":"us-mt/15-23-106","jurisdiction":"us-mt","citation":"15-23-106","heading":"Report to the counties.","body":"(1) On or before July 1, the department shall prepare for each county a statement listing:\n(a) the assessed value of railroad property, as determined under 15-23-205, apportioned to the county, including the length or other description of the property;\n(b) the assessed value of utility property, as determined under 15-23-303, apportioned to the county, including the length or other description of the property;\n(c) the assessed value of property of airline companies, as determined under 15-23-403, apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county;\n(d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503, 15-23-505, and 15-23-515 through 15-23-518; and\n(e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701.\n(2) The department shall enter the reported assessed values in the property tax record for the county.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0010/section_0060/0150-0230-0010-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:59Z","sha256":"dea02370f8429e42318feca2d74b0448fd71d782de7c125a675c40ea5bddf28a","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-105","next":"us-mt/15-23-107"},"notice":"GroundRules: Original legal text. Not legal advice."}