Montana § 87-1-603 - Department-Owned Land Subject To Taxation -- Exceptions
Full text of Montana Montana Code Annotated § 87-1-603 — Department-Owned Land Subject To Taxation -- Exceptions, with citation guidance and answers to common questions.
§ 87-1-603. Department-Owned Land Subject To Taxation -- Exceptions
Department-owned land subject to taxation -- exceptions. (1) All land owned by the department of fish, wildlife, and parks is subject to taxation and must be assessed by the department of revenue as if it were taxable to a private citizen, except: (a) department-owned land purchased before May 10, 2009, totaling less than 100 acres in a county; and (b) lands owned by the department purchased before May 10, 2009, for game or bird farms or for fish hatchery purposes or lands acquired and managed for the purposes of Title 23, chapter 1. (2) For every department purchase of land, the department shall notify the treasurer in the county where land was purchased. (3) The amount to be paid to each county pursuant to this section is statutorily appropriated, as provided in 17-7-502 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 87-1-603
What does Montana Code Annotated § 87-1-603 cover?
Section 87-1-603 ("Department-Owned Land Subject To Taxation -- Exceptions") 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 § 87-1-603?
A common citation format is "Montana Code Annotated § 87-1-603" (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 § 87-1-603 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.