Montana § 7-13-2303 - Methods Of Assessment
Full text of Montana Montana Code Annotated § 7-13-2303 — Methods Of Assessment, with citation guidance and answers to common questions.
§ 7-13-2303. Methods Of Assessment
Methods of assessment. (1) When the amount of money required for any purpose enumerated in 7-13-2302 has been determined, the county commissioners or board of directors may use one or any combination of the following methods of assessment: (a) Each lot or parcel of land to be assessed may be assessed with that part of the amount of money required that its area bears to the total area of all of the lands to be assessed. (b) The assessment may be based upon the taxable valuation as stated in the last-completed county assessment roll of the lots or parcels of land, exclusive of improvements, within the district. In that case, each lot or parcel of land to be assessed must be assessed with that part of the amount of money required that its taxable valuation bears to the total taxable valuation of all of the lands to be assessed. (c) Each dwelling unit may be assessed a flat fee. For purposes of this subsection (1)(c), "dwelling unit" has the same meaning provided in 70-24-103 . (2) If the district lies in more than one county, the same method of assessment must be used in each county.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 7-13-2303
What does Montana Code Annotated § 7-13-2303 cover?
Section 7-13-2303 ("Methods Of Assessment") 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 § 7-13-2303?
A common citation format is "Montana Code Annotated § 7-13-2303" (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 § 7-13-2303 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.