(1) Class two property includes the annual gross proceeds of metal mines.
(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.
Mont. Code Ann. § 15-6-132
Class two property -- description -- taxable percentage
Applied in 1 court decision — leading case Commonwealth Edison Co. v. Montana (1981)
Most recently applied in Commonwealth Edison Co. v. Montana (August 1981)
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.