Montana § 90-5-110 - Taxation Of Projects
Full text of Montana Montana Code Annotated § 90-5-110 — Taxation Of Projects, with citation guidance and answers to common questions.
§ 90-5-110. Taxation Of Projects
Taxation of projects. (1) Notwithstanding that title to a project may be in a municipality or county, such projects shall be subject to taxation to the same extent, in the same manner, and under the same procedures as privately owned property in similar circumstances if such projects are leased to or held by private interests on both the assessment date and the date the levy is made in any year, but such projects shall not be subject to taxation in any year if they are not leased to or held by private interests on both the assessment date and the date the levy is made in any year. (2) Where personal property owned by a municipality or county is taxed under this section and such personal property taxes are delinquent, levy by warrant for distraint for collection of such delinquent taxes may only be made on personal property against which such taxes were levied.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 90-5-110
What does Montana Code Annotated § 90-5-110 cover?
Section 90-5-110 ("Taxation Of Projects") 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 § 90-5-110?
A common citation format is "Montana Code Annotated § 90-5-110" (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 § 90-5-110 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.