{"data":{"id":"us-mt/15-23-522","jurisdiction":"us-mt","citation":"15-23-522","heading":"Surface ground and improvements not exempt.","body":"Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 5. Mines Net Proceeds"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0050/section_0220/0150-0230-0050-0220.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:01Z","sha256":"d09520742b11b2582815b8f043974369ceb8002a94c5815ecd151581352d45bc","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-521","next":"us-mt/15-23-523"},"notice":"GroundRules: Original legal text. Not legal advice."}