# Mont. Code Ann. § 15-6-132: 15-6-132 Class two property -- description -- taxable percentage

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-132

## Section

- **Citation:** Mont. Code Ann. § 15-6-132
- **Heading:** 15-6-132 Class two property -- description -- taxable percentage
- **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 15-6-132

## Text

15-6-132 . Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.

(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801 .

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-132. Check the current official text before relying on it. Not legal advice.