Part

General Provisions

Mont. Code Ann. § 15-23-101— Properties centrally assessed -- valuation cycles
Mont. Code Ann. § 15-23-102— Independent appraisal option
Mont. Code Ann. § 15-23-103— Due date of reports and returns -- extensions
Mont. Code Ann. § 15-23-104— Failure to file -- estimate by department -- penalty
Mont. Code Ann. § 15-23-105— Apportionment among counties
Mont. Code Ann. § 15-23-106— Report to the counties
Mont. Code Ann. § 15-23-107— Amended assessment
Mont. Code Ann. § 15-23-108— Rulemaking authority
Mont. Code Ann. § 15-23-109— and 15-23-110 reserved
Mont. Code Ann. § 15-23-111— Centrally administered tax-exempt property
Mont. Code Ann. § 15-23-112— through 15-23-114 reserved
Mont. Code Ann. § 15-23-115— Interest
Mont. Code Ann. § 15-23-116— Statute of limitations