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42.20.306    VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS

(1) All improvements located on eligible mining claims shall be classified and valued in the appropriate tax class. The improvements will normally be classified and valued as class four property.

History: 15-1-201, MCA; IMP, 15-6-101, 15-6-133, 15-6-148, 15-6-153, 15-8-111, MCA; NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.206, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 1993 MAR p. 3060, Eff. 12/24/93.
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