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Rule Title: INDUSTRIAL PROPERTY OTHER THAN LAND
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Department: REVENUE, DEPARTMENT OF
Chapter: CENTRALLY ASSESSED PROPERTY
Subchapter: Market Value of Industrial Property
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.22.1305    INDUSTRIAL PROPERTY OTHER THAN LAND

(1) Property used in the manufacturing process and not treated as land or industrial improvements to land, which includes such items as manufacturing machinery and equipment whether permanently or temporarily in place, shall be placed in class eight.

(2) All property that has been certified by the Department of Environmental Quality to control air or water pollution shall be placed in class five.

(3) All property that has been included in a new industry classification shall be placed in class five.

(4) See ARM 42.19.1235 for tax incentives for new or expanding industries.

(5) See 15-6-218 , MCA, for exempt intangible personal property deduction for industrial property.

History: 15-1-201, MCA; IMP, 15-8-111, MCA; NEW, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 2005 MAR p. 667, Eff. 4/29/05.


 

 
MAR Notices Effective From Effective To History Notes
4/29/2005 Current History: 15-1-201, MCA; IMP, 15-8-111, MCA; NEW, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 2005 MAR p. 667, Eff. 4/29/05.
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