42.21.163 PERSONAL PROPERTY TAX REFUND
(1) A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commissioners of the county where the property was assessed.
(2) The application must contain:
(a) the name and current mailing address of the applicant;
(b) a complete description of the personal property;
(c) the Montana property tax bill for the personal property under consideration with proof of full payment;
(d) the date the personal property was removed from the state;
(e) the location of the personal property upon removal from the state; and
(f) proof that a property tax was paid on the personal property in another state, such as a verified paid property tax receipt.