{"data":{"id":"us-mt/15-24-902","jurisdiction":"us-mt","citation":"15-24-902","heading":"Number of livestock.","body":"The department shall determine the number of livestock for the purposes of the per capita fee imposed under 15-24-921 in each county where they are located on February 1 of each year. The livestock must be assigned to the person by whom they were owned or claimed or in whose possession or control they were at midnight of February 1 in that year.","path":["TITLE 15. TAXATION","CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS","Part 9. Livestock"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0240/part_0090/section_0020/0150-0240-0090-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:04Z","sha256":"767750739d0686646cbe1583507f76d1cf00eb6b4a61ac96e1c321955b75a661","source_id":"us-mt","stale":false,"prev":"us-mt/15-24-901","next":"us-mt/15-24-903"},"notice":"GroundRules: Original legal text. Not legal advice."}