Montana § 15-6-237 - Periodic Review Of Exempt Property -- Rulemaking
Full text of Montana Montana Code Annotated § 15-6-237 — Periodic Review Of Exempt Property -- Rulemaking, with citation guidance and answers to common questions.
§ 15-6-237. Periodic Review Of Exempt Property -- Rulemaking
Periodic review of exempt property -- rulemaking. (1) The department shall administer a program for the review of property that is exempt from taxation under Title 15, chapter 6, part 2, as provided in this section. (2) The review process must provide for the review of all exempt property for which an application to the department is required at least once every 8 years. (3) The department shall report to the revenue interim committee biennially in accordance with 5-11-210 information on exempt property reviewed during the biennium, including: (a) the number of properties reviewed; (b) the types of exemptions reviewed; (c) the number of exemptions granted and denied; and (d) the estimated market value and taxable value of exemptions granted and denied. (4) The department may adopt rules to implement the exempt property review process provided for in this section.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-6-237
What does Montana Code Annotated § 15-6-237 cover?
Section 15-6-237 ("Periodic Review Of Exempt Property -- Rulemaking") 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 § 15-6-237?
A common citation format is "Montana Code Annotated § 15-6-237" (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 § 15-6-237 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.