Montana § 15-6-206 - Irrigation And Drainage Facilities -- When Exempt
Full text of Montana Montana Code Annotated § 15-6-206 — Irrigation And Drainage Facilities -- When Exempt, with citation guidance and answers to common questions.
§ 15-6-206. Irrigation And Drainage Facilities -- When Exempt
Irrigation and drainage facilities -- when exempt. (1) All irrigation and drainage facilities, including bonds, rights-of-way, ditches, flumes, pipelines, dams, water rights, reservoirs, and other property of like character shall be taxed as like facilities of the federal and state government; in cases where property taxes apply and where an increase in land value results, such facilities shall be taxed as such land is improved and such land shall be classified for tax purposes as the tax classification law provides. (2) Sprinkler irrigation systems are exempt from taxation. Such systems include all pipes, hoses, rollers, spray attachments, connectors, pumps, and other items integral to the functioning of a sprinkler irrigation system installed and used on a farm or ranch but exclude underground water distribution lines and other elements of the system sufficiently affixed to land that they become real property.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-6-206
What does Montana Code Annotated § 15-6-206 cover?
Section 15-6-206 ("Irrigation And Drainage Facilities -- When Exempt") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-6-206?
A common citation format is "Montana Code Annotated § 15-6-206" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-6-206 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.