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42.20.645 CLASSIFICATION AND ASSESSMENT OF THOSE PORTIONS OF ANY AGRICULTURAL, NONQUALIFIED AGRICULTURAL, OR FOREST LAND PARCELS THAT ARE RESIDENTIAL, COMMERCIAL, OR INDUSTRIAL SITES (1) Any portion of any parcel of land that is used as a residential, commercial, or industrial site (except for the one-acre area beneath the residence on agricultural land, which is valued as agricultural land according to 15-7-206 , MCA) , shall not be classified as agricultural land, nonqualified agricultural land, or forest land. (2) Land in contiguous ownerships less than 160 acres in size that do not meet agricultural, nonqualified agricultural land, or forest land eligibility requirements will be valued as class 4 property. History: 15-1-201, MCA; IMP, 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA; NEW, 1985 MAR p. 2025, Eff. 1/1/86; AMD, 1997 MAR p. 1827, Eff. 10/7/97; AMD and TRANS, from ARM 42.20.159, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2006 MAR p. 3103, Eff. 12/22/06. |
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