# Mont. Code Ann. § 15-6-206: 15-6-206 Irrigation and drainage facilities -- when exempt

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-206

## Section

- **Citation:** Mont. Code Ann. § 15-6-206
- **Heading:** 15-6-206 Irrigation and drainage facilities -- when 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 15-6-206

## Text

15-6-206 . Irrigation and drainage facilities -- when exempt. (1) All irrigation and drainage facilities, including bonds, rights-of-way, ditches, flumes, pipelines, dams, water rights, reservoirs, and other property of like character shall be taxed as like facilities of the federal and state government; in cases where property taxes apply and where an increase in land value results, such facilities shall be taxed as such land is improved and such land shall be classified for tax purposes as the tax classification law provides.

(2) Sprinkler irrigation systems are exempt from taxation. Such systems include all pipes, hoses, rollers, spray attachments, connectors, pumps, and other items integral to the functioning of a sprinkler irrigation system installed and used on a farm or ranch but exclude underground water distribution lines and other elements of the system sufficiently affixed to land that they become real property.

## 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)
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- [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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P2_S15-6-206. Check the current official text before relying on it. Not legal advice.