42.20.735 FOREST LAND ELIGIBILITY - OWNERSHIP
(1) All parcels under one ownership that are 15 contiguous acres or greater that meet the requirements of ARM 42.20.705 shall be assessed and taxed as forest land.
(2) A party who owns two or more contiguous parcels with title in nonidentical names may file an affidavit with the local department office to prove single ownership in the parcels.
(a) Examples of a party with title to multiple parcels of land in nonidentical names that may file an affidavit to prove single ownership include, but are not limited to:
(i) John Doe is the same person as John G. Doe; and
(ii) James Cole Smith is the same person as James C. Smith.
(b) Examples of a party with title to multiple parcels of land in nonidentical names that are not "under one ownership" and may not file an affidavit to prove single ownership include, but are not limited to:
(i) John Doe has title to one ownership and John and Mary Doe have title to a different ownership;
(ii) John Doe has title to one ownership and John Doe corporation has title to a different ownership; and
(iii) John Doe has title to one ownership and John Doe trust has title to a different ownership.
(3) All terms and classification procedures pertaining to forest lands are in ARM 42.20.701, 42.20.705, 42.20.710, 42.20.715, 42.20.720, 42.20.725, 42.20.730, 42.20.735, 42.20.740, and 42.20.745, and the "Montana Forest Land Classification Manual" as compiled by the department and available at a local department office or on the department's web site, revenue.mt.gov.
History: 15-1-201, 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA; NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.165 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2017 MAR p. 2198, Eff. 11/25/17.