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

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42.20.705    FOREST LAND ASSESSMENT

(1) The department will assess land as forest lands according to the following basic determinations.

(a) Forest lands are:

(i) contiguous forested land of 15 acres or more, that is at least 120 feet in width in the same ownership and is capable of producing timber that can be harvested in commercial quantity; and

(ii) land that is producing timber or land in which the trees have been removed by man through harvest, including clear-cuts, or by natural disaster, including, but not limited to fire.

(2) Classified forest land that is reduced to less than 15 acres for a public use as the result of a land acquisition through eminent domain, as set forth in 70-30-102, MCA, maintains its forest land classification unless the forest land:

(a) has been further divided; or

(b) is devoted to a residential, commercial, or industrial use.

(3) Taxpayers must notify the department in writing of their eligibility for forest land classification for the current tax year on or before the first Monday in June, or within 30 days after the date on the assessment notice.

(4) Nonforest land is land used for agricultural, nonqualifying agricultural, industrial, commercial, or residential purposes.

History: 15-44-105, MCA; IMP, 15-6-143, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.160 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2010 MAR p. 540, 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: 15-44-105, MCA; IMP, 15-6-143, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.160 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2010 MAR p. 540, Eff. 2/26/10; AMD, 2014 MAR p. 2994, Eff. 12/12/14.
42-2-814 1/15/2010 12/12/2014 History: 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.160 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2010 MAR p. 540, Eff. 2/26/10.
8/29/2003 1/15/2010 History: 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, MCA; NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.160 and AMD, 2003 MAR p. 1888, Eff. 8/29/03.
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