{"data":{"id":"us-mt/15-24-903","jurisdiction":"us-mt","citation":"15-24-903","heading":"Duty of owner to assist in assessment.","body":"(1) The owner of livestock, as defined in 15-24-921, or the owner's agent shall deliver to the department by March 1 of each year an electronic or written statement, under oath, listing the number of the owner's livestock and the county or counties where the livestock were located on February 1 of the same year.\n(2) As used in this section, \"agent\" means any person, persons, company, or corporation, including a feedlot operator or owner of grazing land, who has charge of livestock on the assessment date.","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_0030/0150-0240-0090-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:04Z","sha256":"0e49078254366754cc94f86e3a19e84f6826c89271a75725edb0a842370a5503","source_id":"us-mt","stale":false,"prev":"us-mt/15-24-902","next":"us-mt/15-24-904"},"notice":"GroundRules: Original legal text. Not legal advice."}