{"data":{"id":"us-mt/15-23-803","jurisdiction":"us-mt","citation":"15-23-803","heading":"Valuation -- gross proceeds.","body":"On or before July 1 each year, the department shall determine the merchantable value of all metal production from the previous calendar year. The department shall record the merchantable value in the property tax record after subtracting the portion of the proceeds exempt from property taxation.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 8. Metal Mines Gross Proceeds"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0080/section_0030/0150-0230-0080-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:02Z","sha256":"dfd61e7a55d213a7202d91c73c337bf408b8af97f4c2ef68e1cfe5c703c0bc15","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-802","next":"us-mt/15-23-804"},"notice":"GroundRules: Original legal text. Not legal advice."}