{"data":{"id":"us-mt/15-23-303","jurisdiction":"us-mt","citation":"15-23-303","heading":"Assessment of property -- apportionment to counties.","body":"The department shall assess all property described in 15-23-301, but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 3. Public Utilities"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0030/section_0030/0150-0230-0030-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:00Z","sha256":"0a00843b24040b444c8d892c2602049e4c5aebeadbe3fa995f4caa3796eefd85","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-302","next":"us-mt/15-23-401"},"notice":"GroundRules: Original legal text. Not legal advice."}