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Rule Title: EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT
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Department: REVENUE
Chapter: REAL PROPERTY
Subchapter: Agricultural Land
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.606    EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT

(1) The following land will not be classified and assessed as agricultural land:

(a) land that is used for residential, commercial, or industrial purposes;

(b) land that has restrictive covenants, easements, deed restrictions, servitudes, conservations easements, or other legal encumbrances that when enforced effectively prohibit agricultural use;

(c) land described in ARM 42.20.156; or

(d) land that meets the provisions of ARM 42.20.705 to be assessed as forest land.

(2) If the land does not qualify as agricultural land, it will be reviewed by the department to determine if it qualifies to be classified and valued as Class 10 forest land, and if it does not meet those qualifications, it will be classified and valued as Class 4 tract land.

History: 15-1-201, MCA; IMP, 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2010 MAR p. 549, Eff. 2/26/10; AMD, 2014 MAR p. 2994, Eff. 12/12/14.


 

 
MAR Notices Effective From Effective To History Notes
42-2-924 12/12/2014 Current History: 15-1-201, MCA; IMP, 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2010 MAR p. 549, Eff. 2/26/10; AMD, 2014 MAR p. 2994, Eff. 12/12/14.
42-2-815 2/26/2010 12/12/2014 History: 15-1-201, MCA; IMP, 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2010 MAR p. 549, Eff. 2/26/10.
12/22/2006 2/26/2010 History: 15-1-201, MCA; IMP, 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 2006 MAR p. 3103, Eff. 12/22/06.
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