(1) All property in this state is subject to taxation, except as provided otherwise.
(2) For the purpose of taxation, the taxable property in the state shall be classified in accordance with this part.
Mont. Code Ann. § 15-6-101
Property subject to taxation -- classification
(1)En
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.