Montana § 15-44-104 - Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster
Full text of Montana Montana Code Annotated § 15-44-104 — Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster, with citation guidance and answers to common questions.
§ 15-44-104. Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster
Reduction in valuation on forest lands for trees destroyed by natural disaster. (1) Forest lands upon which, at any time after December 31, 1993, trees are destroyed by fire, disease, insect infestation, or other natural disaster so that the lands affected will not meet minimum stocking requirements are eligible for a reduction in value for the first 20 tax years following the loss. (2) If a landowner shows to the department's satisfaction that the landowner's forest lands have been destroyed as provided in subsection (1), the department shall reduce the value of the forest land by 50% of the original forest productivity value per year.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-44-104
What does Montana Code Annotated § 15-44-104 cover?
Section 15-44-104 ("Reduction In Valuation On Forest Lands For Trees Destroyed By Natural Disaster") 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 § 15-44-104?
A common citation format is "Montana Code Annotated § 15-44-104" (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 § 15-44-104 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.