Montana § 77-2-313 - Land Subject To Taxation
Full text of Montana Montana Code Annotated § 77-2-313 — Land Subject To Taxation, with citation guidance and answers to common questions.
§ 77-2-313. Land Subject To Taxation
Land subject to taxation. (1) State lands purchased from the state are subject to taxation. The department of revenue shall assess the purchaser for the full value of the land on January 1 following the date of purchase. The holder of certificates of purchase to lands within an irrigation district is liable for the entire irrigation district tax levied against the land. (2) The improvements on the land must be assessed and taxed as other improvements on farm lands. (3) On or before January 15 of each year, the department shall furnish the department of revenue with a complete list of all state lands sold in each county during the previous calendar year. This list must show the name and address of the purchaser, the legal description of the land, and the acreage contained in the purchase.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 77-2-313
What does Montana Code Annotated § 77-2-313 cover?
Section 77-2-313 ("Land Subject To Taxation") 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 § 77-2-313?
A common citation format is "Montana Code Annotated § 77-2-313" (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 § 77-2-313 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.