{"data":{"id":"us-mt/15-6-143","jurisdiction":"us-mt","citation":"15-6-143","heading":"Class ten property -- description -- taxable percentage.","body":"(1) Class ten property includes all forest lands, as defined in 15-44-102, and property described in subsection (2).\n(2) Any parcel of growing timber totaling less than 15 acres qualifies as class ten property if, in a prior year, the parcel totaled 15 acres or more and qualified as forest land but the number of acres was reduced to less than 15 acres for a public use described in 70-30-102 by the federal government, the state, a county, or a municipality and, since that reduction in acres, the parcel has not been further divided.\n(3) Class ten property is taxed at:\n(a) 0.29% of its forest productivity value in tax year 2023;\n(b) 0.27% of its forest productivity value in tax year 2024; and\n(c) 0.37% of its forest productivity value in tax years after 2024.","path":["TITLE 15. TAXATION","CHAPTER 6. PROPERTY SUBJECT TO TAXATION","Part 1. Classification"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0010/section_0430/0150-0060-0010-0430.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:41Z","sha256":"fc5ca993f47558436b08d530ee83232ef3eeb4abbd43d274dc71b97113a2194e","source_id":"us-mt","stale":false,"prev":"us-mt/15-6-142","next":"us-mt/15-6-144"},"notice":"GroundRules: Original legal text. Not legal advice."}