{"data":{"id":"us-mt/7-6-2527","jurisdiction":"us-mt","citation":"7-6-2527","heading":"Taxation -- public and governmental purposes.","body":"A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to:\n(1) district court purposes as provided in 7-6-2511;\n(2) county-owned or county-operated health care facility purposes as provided in 7-6-2512;\n(3) county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235;\n(4) multijurisdictional service purposes as provided in 7-11-1022;\n(5) transportation services for senior citizens and persons with disabilities as provided in 7-14-111;\n(6) support for a port authority as provided in 7-14-1132;\n(7) county road, bridge, and ferry purposes as provided in 7-14-2101, 7-14-2501, 7-14-2502, 7-14-2503, 7-14-2801, and 7-14-2807;\n(8) recreational, educational, and other activities of the elderly as provided in 7-16-101;\n(9) purposes of county fair activities, parks, cultural facilities, and any county-owned civic center, youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109;\n(10) programs for the operation of licensed day-care centers and homes as provided in 7-16-2108 and 7-16-4114;\n(11) support for a museum, facility for the arts and the humanities, collection of exhibits, or a museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22;\n(12) extension work in agriculture and home economics as provided in 7-21-3203;\n(13) weed control and management purposes as provided in 7-22-2142;\n(14) insect control programs as provided in 7-22-2306;\n(15) fire control as provided in 7-33-2209;\n(16) ambulance service as provided in 7-34-102;\n(17) public health purposes as provided in 50-2-111;\n(18) public assistance purposes as provided in 53-3-115;\n(19) indigent assistance purposes as provided in 53-3-116;\n(20) developmental disabilities facilities as provided in 53-20-208;\n(21) mental health services as provided in 53-21-1010;\n(22) airport purposes as provided in 67-10-402 and 67-11-302;\n(23) purebred livestock shows and sales as provided in 81-8-504;\n(24) economic development purposes as provided in 90-5-112;\n(25) prevention programs, including programs that reduce substance abuse; and\n(26) forest or grassland hazardous fuels reduction projects in areas near homes and communities where wildland fire is a threat.","path":["TITLE 7. LOCAL GOVERNMENT","CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION","Part 25. County Taxation"],"source_url":"https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0250/section_0270/0070-0060-0250-0270.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:44:53Z","sha256":"06e431c3451fbabed8d35cac52251a261bd65fb39ca2f270e607b7208a8b3e0d","source_id":"us-mt","stale":false,"prev":"us-mt/7-6-2526","next":"us-mt/7-6-2528"},"notice":"GroundRules: Original legal text. Not legal advice."}