{"data":{"id":"us-mt/15-6-227","jurisdiction":"us-mt","citation":"15-6-227","heading":"Property on railroad land leased by nonprofit organizations.","body":"(1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity is exempt from property taxation if:\n(a) the building was constructed on a railroad right-of-way by a railroad prior to the year 2000; and\n(b) the property is directly used for purely public charitable purposes.\n(2) A building and land exempted under this section are subject to fees and assessments for services and special improvements that are collected with property taxes.","path":["TITLE 15. TAXATION","CHAPTER 6. PROPERTY SUBJECT TO TAXATION","Part 2. Tax-Exempt Property"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0020/section_0270/0150-0060-0020-0270.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:42Z","sha256":"c2cf353f3ffe6131e028b22f5a2d055e559397e0e75fe2851f818a0fd08c6292","source_id":"us-mt","stale":false,"prev":"us-mt/15-6-226","next":"us-mt/15-6-228"},"notice":"GroundRules: Original legal text. Not legal advice."}