{"data":{"id":"us-mt/15-8-501","jurisdiction":"us-mt","citation":"15-8-501","heading":"Assessment of unknown or absent owners.","body":"(1) If the owner or claimant of any property not listed by another person is absent or unknown, the department shall make an estimate of the value of the property.\n(2) If the name of the absent owner is known to the department, the property must be assessed in the owner's name and, if unknown, the property must be assessed to unknown owners.","path":["TITLE 15. TAXATION","CHAPTER 8. ASSESSMENT PROCEDURE","Part 5. To Whom Property Is Assessed"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0080/part_0050/section_0010/0150-0080-0050-0010.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:49Z","sha256":"df0360eb8e5c452befa95cd8cb2c7023dfb0f274906479590695e3ec628d1159","source_id":"us-mt","stale":false,"prev":"us-mt/15-8-409","next":"us-mt/15-8-502"},"notice":"GroundRules: Original legal text. Not legal advice."}