{"data":{"id":"us-mt/15-7-108","jurisdiction":"us-mt","citation":"15-7-108","heading":"Land split.","body":"For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.","path":["TITLE 15. TAXATION","CHAPTER 7. APPRAISAL","Part 1. General Methods"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0080/0150-0070-0010-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:45Z","sha256":"379ae591b52560411ceee8cc42c8eea2c5eb76d5abd2f6f4150d995735a39af7","source_id":"us-mt","stale":false,"prev":"us-mt/15-7-107","next":"us-mt/15-7-109"},"notice":"GroundRules: Original legal text. Not legal advice."}