# Mont. Code Ann. § 15-6-101: 15-6-101 Property subject to taxation -- classification

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-101

## Section

- **Citation:** Mont. Code Ann. § 15-6-101
- **Heading:** 15-6-101 Property subject to taxation -- classification
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-101

## Text

15-6-101 . Property subject to taxation -- classification. (1) All property in this state is subject to taxation, except as provided otherwise.

(2) For the purpose of taxation, the taxable property in the state shall be classified in accordance with this part.

## Nearby sections

- [Mont. Code Ann. § 15-6-101 15-6-101 Property subject to taxation -- classification](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-101.md)
- [Mont. Code Ann. § 15-6-122 15-6-122 Business equipment tax on business personal property](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-122.md)
- [Mont. Code Ann. § 15-6-131 15-6-131 Class one property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-131.md)
- [Mont. Code Ann. § 15-6-132 15-6-132 Class two property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-132.md)
- [Mont. Code Ann. § 15-6-133 15-6-133 Class three property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-133.md)
- [Mont. Code Ann. § 15-6-134 15-6-134 Class four property -- description -- taxable percentage -- definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-134.md)
- [Mont. Code Ann. § 15-6-135 15-6-135 Class five property -- description -- taxable percentage -- exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-135.md)
- [Mont. Code Ann. § 15-6-137 15-6-137 Class seven property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-137.md)
- [Mont. Code Ann. § 15-6-138 15-6-138 Class eight property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-138.md)
- [Mont. Code Ann. § 15-6-141 15-6-141 Class nine property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-141.md)
- [Mont. Code Ann. § 15-6-143 15-6-143 Class ten property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-143.md)
- [Mont. Code Ann. § 15-6-145 15-6-145 Class twelve property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-145.md)
- [Mont. Code Ann. § 15-6-156 15-6-156 Class thirteen property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-156.md)
- [Mont. Code Ann. § 15-6-157 15-6-157 Class fourteen property -- description -- taxable percentage](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-157.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-101. Check the current official text before relying on it. Not legal advice.