All payments required of landowners by part 1 and this part are assessments for benefits actually received by those owners in the protection of their lands and are not a tax upon the property of the owners.
Mont. Code Ann. § 76-13-208
Nature of assessments for wildland fire protection
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.