Mont. Code Ann. § 85-7-2011

Exemption of irrigation district property

The bonds issued under the provisions of this part, rights-of-way, ditches, flumes, pipelines, dams, water rights, reservoirs, equipment, machinery, motor vehicles, and all other personal property belonging to any irrigation district organized under the laws of Montana and not operating for profit may not be taxed for state, county, or municipal purposes and may not be assessed costs for any improvement or maintenance district created under Title 7, chapter 12.

History:
En. Sec. 39, Ch. 146, L. 1909
Re-en. Sec. 7209, R.C.M. 1921
Re-en. Sec. 7209, R.C.M. 1935
Amd. Sec. 2, Ch. 492, L. 1977
R.C.M. 1947, 89-1702
Amd. Sec. 2, Ch. 276, L. 1987