Montana § 15-23-106 - Report To The Counties
Full text of Montana Montana Code Annotated § 15-23-106 — Report To The Counties, with citation guidance and answers to common questions.
§ 15-23-106. Report To The Counties
Report to the counties. (1) On or before July 1, the department shall prepare for each county a statement listing: (a) the assessed value of railroad property, as determined under 15-23-205 , apportioned to the county, including the length or other description of the property; (b) the assessed value of utility property, as determined under 15-23-303 , apportioned to the county, including the length or other description of the property; (c) the assessed value of property of airline companies, as determined under 15-23-403 , apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county; (d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503 , 15-23-505 , and 15-23-515 through 15-23-518 ; and (e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701 . (2) The department shall enter the reported assessed values in the property tax record for the county.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-106
What does Montana Code Annotated § 15-23-106 cover?
Section 15-23-106 ("Report To The Counties") 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 § 15-23-106?
A common citation format is "Montana Code Annotated § 15-23-106" (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 § 15-23-106 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.