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Mont. Code Ann. § 15-44-106

Tax on change of use of part of tract

Known as the Forest Lands Tax Act

The act spans §§ 15-44-101 to 15-44-106 (6 sections).

En

(1) Land that is valued, assessed, and taxed under this part that is separated or split from forest land, either by conveyance or by other action of the owner, for a use other than forest land or associated forest land management, must be reclassified by the department according to its use.

(2) Reclassification under subsection (1) does not impair the right of the remaining forest land that was not reclassified based on use as long as the land meets the minimum requirements of this part.

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.