# Mont. Code Ann. § 15-6-205: 15-6-205 State water conservation projects exempt

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-205

## Section

- **Citation:** Mont. Code Ann. § 15-6-205
- **Heading:** 15-6-205 State water conservation projects exempt
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-205

## Text

15-6-205 . State water conservation projects exempt. All lands acquired and held by the department of natural resources and conservation or the state of Montana for use in connection with water conservation projects constructed or to be constructed under the laws of this state are exempt from taxation, and the county treasurer shall cancel all taxes remaining unpaid on the land for the year in which the land is acquired and for all previous years. The taxes may be canceled only if a tax certificate has not been issued or, if a tax certificate has been issued, it was issued to the county and an assignment of the certificate of sale has not been made by the county prior to the time that the land was acquired by the department.

## Nearby sections

- [Mont. Code Ann. § 15-6-201 15-6-201 Governmental, charitable, and educational categories -- exempt property](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-201.md)
- [Mont. Code Ann. § 15-6-202 15-6-202 Freeport merchandise and business inventories exemption -- definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-202.md)
- [Mont. Code Ann. § 15-6-203 15-6-203 Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-203.md)
- [Mont. Code Ann. § 15-6-204 15-6-204 Money and credits exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-204.md)
- [Mont. Code Ann. § 15-6-205 15-6-205 State water conservation projects exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-205.md)
- [Mont. Code Ann. § 15-6-206 15-6-206 Irrigation and drainage facilities -- when exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-206.md)
- [Mont. Code Ann. § 15-6-207 15-6-207 Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-207.md)
- [Mont. Code Ann. § 15-6-208 15-6-208 Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-208.md)
- [Mont. Code Ann. § 15-6-209 15-6-209 Community services buildings exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-209.md)
- [Mont. Code Ann. § 15-6-213 15-6-213 Down-hole equipment in oil and gas wells exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-213.md)
- [Mont. Code Ann. § 15-6-214 15-6-214 Terminated](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-214.md)
- [Mont. Code Ann. § 15-6-215 15-6-215 Exemption for motion picture and television commercial property](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-215.md)
- [Mont. Code Ann. § 15-6-216 15-6-216 Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-216.md)
- [Mont. Code Ann. § 15-6-217 15-6-217 Exemption for vehicle of certain health care professionals](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-217.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-205. Check the current official text before relying on it. Not legal advice.