On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.
Mont. Code Ann. § 15-23-702
Entry of gross proceeds in property tax record
Applied in 1 court decision — leading case Crow Tribe of Indians v. Montana (1981)
Most recently applied in Crow Tribe of Indians v. Montana (July 1981)
En. 84-1321 by Sec. 10, Ch. 525, L. 1975; R.C.M. 1947, 84-1321; amd
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.