7-6-2527. Taxation -- public and governmental purposes. - Montana Statutes

     7-6-2527. Taxation -- public and governmental purposes. A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to:
     (1) district court purposes as provided in 7-6-2511;
     (2) county-owned or county-operated health care facility purposes as provided in 7-6-2512;
     (3) county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235;
     (4) multijurisdictional service purposes as provided in 7-11-1022;
     (5) transportation services for senior citizens and persons with disabilities as provided in 7-14-111;
     (6) support for a port authority as provided in 7-14-1132;
     (7) county road, bridge, and ferry purposes as provided in 7-14-2101, 7-14-2501, 7-14-2502, 7-14-2503, 7-14-2801, and 7-14-2807;
     (8) recreational, educational, and other activities of the elderly as provided in 7-16-101;
     (9) purposes of county fair activities, parks, cultural facilities, and any county-owned civic center, youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109;
     (10) programs for the operation of licensed day-care centers and homes as provided in 7-16-2108 and 7-16-4114;
     (11) support for a museum, facility for the arts and the humanities, collection of exhibits, or a museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22;
     (12) extension work in agriculture and home economics as provided in 7-21-3203;
     (13) weed control and management purposes as provided in 7-22-2142;
     (14) insect control programs as provided in 7-22-2306;
     (15) fire control as provided in 7-33-2209;
     (16) ambulance service as provided in 7-34-102;
     (17) public health purposes as provided in 50-2-111 and 50-2-114;
     (18) public assistance purposes as provided in 53-3-115;
     (19) indigent assistance purposes as provided in 53-3-116;
     (20) developmental disabilities facilities as provided in 53-20-208;
     (21) mental health services as provided in 53-21-1010;
     (22) airport purposes as provided in 67-10-402 and 67-11-302;
     (23) purebred livestock shows and sales as provided in 81-8-504;
     (24) economic development purposes as provided in 90-5-112;
     (25) prevention programs, including programs that reduce substance abuse; and
     (26) forest or grassland hazardous fuels reduction projects in areas near homes and communities where wildland fire is a threat.

     History: En. Sec. 7, Ch. 453, L. 2005; amd. Sec. 3, Ch. 317, L. 2005; amd. Sec. 10, Ch. 505, L. 2007; amd. Sec. 1, Ch. 38, L. 2009; amd. Sec. 24, Ch. 286, L. 2009.