Montana § 7-6-2527 - Taxation -- Public And Governmental Purposes

§ 7-6-2527. Taxation -- Public And Governmental Purposes

Taxation -- public and governmental purposes. A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to: (1) district court purposes as provided in 7-6-2511 ; (2) county-owned or county-operated health care facility purposes as provided in 7-6-2512 ; (3) county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235 ; (4) multijurisdictional service purposes as provided in 7-11-1022 ; (5) transportation services for senior citizens and persons with disabilities as provided in 7-14-111 ; (6) support for a port authority as provided in 7-14-1132 ; (7) county road, bridge, and ferry purposes as provided in 7-14-2101 , 7-14-2501 , 7-14-2502 , 7-14-2503 , 7-14-2801 , and 7-14-2807 ; (8) recreational, educational, and other activities of the elderly as provided in 7-16-101 ; (9) purposes of county fair activities, parks, cultural facilities, and any county-owned civic center, youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109 ; (10) programs for the operation of licensed day-care centers and homes as provided in 7-16-2108 and 7-16-4114 ; (11) support for a museum, facility for the arts and the humanities, collection of exhibits, or a museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22; (12) extension work in agriculture and home economics as provided in 7-21-3203 ; (13) weed control and management purposes as provided in 7-22-2142 ; (14) insect control programs as provided in 7-22-2306 ; (15) fire control as provided in 7-33-2209 ; (16) ambulance service as provided in 7-34-102 ; (17) public health purposes as provided in 50-2-111 ; (18) public assistance purposes as provided in 53-3-115 ; (19) indigent assistance purposes as provided in 53-3-116 ; (20) developmental disabilities facilities as provided in 53-20-208 ; (21) mental health services as provided in 53-21-1010 ; (22) airport purposes as provided in 67-10-402 and 67-11-302 ; (23) purebred livestock shows and sales as provided in 81-8-504 ; (24) economic development purposes as provided in 90-5-112 ; (25) prevention programs, including programs that reduce substance abuse; and (26) forest or grassland hazardous fuels reduction projects in areas near homes and communities where wildland fire is a threat.