HomeMy WebLinkAboutResolution 3062 Set public hearing on Lattice Materials application for tax reduction
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COMMISSION RESOLUTION NO. 3062
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOZEMAN. MONTANA.
ESTABLISHING A PUBLIC HEARING TO HEAR PUBLIC
COMMENT ON THE
APPLICATION OF LATTICE MATERIALS CORPORATION FOR TAX REDUCTION UNDER
SECTION 15-24-1401. ET SEa. MONTANA CODE ANNOTATED AND CITY OF
BOZEMAN COMMISSION RESOLUTION NO. 2660.
WHEREAS. at its meeting held on the 21 st day of February 1995. the City Commission
acknowledged receipt of an application from Lattice Materials Corporation of Bozeman, Montana, for tax
reduction based upon improvements to their business pursuant to Section 15-24-1401, et seq. M.C.A.,
and City of Bozeman Commission Resolution No. 2660; and
WHEREAS, Section 15-24-1401, et seq. M.C.A., authorizes local government to grant tax
reduction for qualifying improvements or modernized processes that represent new or expanding industries
whereby said qualifying improvements or modernized processes may be taxed at 50 percent of their
taxable value in each of the first five (5) years after the construction permit is issued. and that in each
year thereafter, the percentage of taxation shall be increased by equal percentages until the full taxable
value is attained in the tenth (10th) year and that in subsequent years, the property shall be taxed at 100
percent of its taxable value; and
WHEREAS. the Bozeman City Commission enacted Commission Resolution No. 2660 to
implement the tax reduction specified in Section 15-24~1401, et seq, M.C.A.. to qualifying new or
expanding industry; and
WHEREAS, Lattice Materials Corporation of Bozeman, Montana. sets forth in its application
certain information regarding the improvements and modernized processes and for which Lattice Materials
Corporation requests said tax reduction; and
WHEREAS. Section 15~24-1402(2), M.C.A.. requires the governing body to give notice of a
public hearing to hear comment, as set forth in Section 76-15-103. M.C.A.
NOW. THEREFORE. BE IT RESOLVED by the City Commission of the City of Bozeman. Montana,
that the Clerk of the Commission be directed to give notice to the public pursuant to the legal
requirements of Section 15-24-1402 and Section 76-15-103. M.C.A., of a public hearing to be held upon
said application on the 19th day of June 1995.
PASSED AND ADOPTED by the City Commission of the City of Bozeman, Montana. at a regular
session thereof held on the 15th day of May 1995.
ATTEST: J
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ROBIN L SULLIVAN
Clerk of the Commission
;eJc{;A~
PAUL J. LU E
City Attorney
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NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that the City Commission of the City of Bozeman. Montana. on the
19th day of June 1995 at the hour of 7:00 p.m., in the Commission Room of the Municipal Building. 411
East Main Street, Bozeman. Montana. will hear public comment on the application of Lattice Materials
Corporation for tax reduction pursuant to Section 15-24-1402. Montana Code Annotated, and City of
Bozeman Commission Resolution No. 2660. whereby qualifying improvements or modernized processes
which represent new or expanding industry may be taxed at 50 percent of their taxable value in each of
the first five (5) years after the issuance of the construction permit and that in each year thereafter. the
percentage of their taxable value shall be increased by an equal percentage of their taxable value until the
full taxable value is attained in the tenth (10th) year and thereafter taxed at 100 percent of its taxable
value.
For additional information, please contact Robin Sullivan. Clerk of the Commission, at 411 East
Main Street, Bozeman. Montana, or telephone 582-2320 (TOO 582-2301) during regular business hours.
ROBIN L. SULLIVAN
Clerk of the City Commission
Legal Ad
Publish: Friday. May 26, 1995
Sunday. June 11, 1995
1 YJ. ~ . -
APPI. TCATTON
New or Expanding Manufacturlnp; Indulltry ProJJert.y Improvements or Mmlernizcd l'rocE-sscr.
(TItle 15 * Chapter 'J4 - Pllrt 14 MeA)
TO: Arletta Derleth AIJSeS80r,
Gallatin ~=~
NAME OF APPLICANT: Lattice Materials Corporation
~lallingAddresll: ,516 E. Tamarack
Bozeman. MT 59715
LEGAL UESCRJPTtON OF AFFECTED PROPERTY: n / a
DATE CONSTRucnON PERMIT ISSUED: n/ a
(If no permit f.s required, specify the date when construction began.)
1'1115 APPI.ICATlON COVERS TilE (EXPANSJON!NM CONSTRUCTION OF 11\E Lattice Materials Corp. PLANT.
NUMBER OF ANTICIPATED NEW JOBS WIIICII WILL BE CREATED? 3 - 5
NUMBER OF EXISTING JOBS WlIICII WILL BE ELIMINATED? 0
WIIAT AFFECT WILL TilE NEW, EXPANDING, OR MODERNIZED INDUSTRY IIAVE ON OTHER BUSINESSES IN TilE TAXING JURISDICTION?
Increase of supplies purchased. Indirect benefits include purchases
hy npw BmploYPPR ~t loc~l retail Bstablishments.
WHAT ECONOMIC BENEFIT CAN BE EXPECTED WITIIIN TIlE TAXING .JURJSDICTION FROM THE CREATION OF TIlE NEW OR EXPANDING INDUSTRY?
stronqer company, increased sales/profits, better iob stability.
AN APPLICATION FOR "NEW INIJUSTRY" CLASSIFICATION <,'tiat/WILL NOT) BE MADE TO TilE DEPARTMENT OF REVENUE FOR THESE
FACILITIES.. (15-6-135(3), MCA)
TilE QUALU'YlNG PROPERTY CONSISTS OF 11IE FOI.LOWING: See attached list
Tm; MODEJ!NJZED PROCESSES CONSIST OF 11IE FOLLOWING: See attached 1 i s t
TillS APPLICATION IS MADE UNDER TilE PROVISIONS OF 15-24-1402, MCA, AND BY RESOLUTION ADOPTED BY 11tE Ci ty of
Taxing
Bozeman of Gallatin COUNTY,ONTHE 7th DAY OF Feb. ,1995. ACOPYOF
Jurhdlction
SAME IS ATTACHED.
~~
Owne~/ARent
1'f11
Subscribed and sworn to before me this
(NOTARY SEAL) ~
1 ~/..> ir-
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WE, TIlE UNDF.RS IGNED, of (APPROVF./DISAP,PROVE) 111lS Al'Pl.1CATJON
Title Taxing Jurisdiction
BY . WE FIND 11tAT IT (DOES/DOES NOT) CONFORM TO THE CRITERIA AS SET FORI"
IN THE RESOLUTION ADOPTED BY l1\1S ON THE _ DAY OF , 19_.
Name Title
~
Name Title
Name Title \
Subscribed and sworn to before me this day of , 19___.
(NOTARY SEAL)
Notary PubUc for the
State of
residIng at
My Commission Expires:
NOTE: MAKE APPLICATION FOR EACH AFFECTED TAXING JURISDICTION AND ATTACH THEIR RESOLUTION.
Assessor (Original); Clerk & Recorder (Pink); Tax Jurisdiction (Canary); Applicant (Gold)
.1. . .-
. .
LATTICE MATERIALS CORPORATION
EXPLANATION OF ASSETS ON ATTACHED LIST
ASSETS IN SERVICE IN 1994
ITEM 1
Puller #3/shumacher: Produces additional crystal growing capacity
to both the silicon and
germanium crystal. In 1994
Lattice
Materials has added the
capability to grow germanium, which has
directly added to additional
full time positions within
the
company.
ITEM 2
Clean/Dry air system: This is a compressor which assists in machine
operation. Provides for increased maintenance efficiency.
ITEM 3
Scratch Digs Standard: Provides for a value added quality control
process not previously applied at the manufacturing level.
ITEM 4
Centerless Wheel Balancer:
Production tool for changing
and
balancing grinding wheels. Provides
efficient method to assure
quality and consistency.
ITEM 5
Edge Grinder: Provides added
ability to finish edge
on parts
without the need to send
elsewhere for final processing.
Value
added process.
ITEM 6
VS-4 Anton block set: Tooling for production equipment.
ITEM 7
Cleanroom cabinets and tables:
Additional storage necessary for
expanding production capacity.
ITEM 8
Bridgeport CNC mill: Provides
for contouring capability. A value
added process now done
in house instead of sending
out for
finishing.
ITEM 9
Sinks for saw room: Additional
feature necessary for expanding
production capacity.
ITEM 10
Spitfire polisher: Provides greater polishing capacity.
ITEM 11
Edge beveler: Provided value added process.
,
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RESOLUTION NO.
2660
A RESOLUTION OF THE BOZEMAN, MONTANA CITY
COMMISSION APPROVING THE 15-24-1401 ET SEQ. MCA
TAX INCENTIVE PROGRAMS FOR NEW INDUSTRY OR
EXPANDING INDUSTRY, AND DEFINING THE IMPROVEMENTS
OR MODERNIZED PROCESSES QUALIFIED FOR SAID TAX
BENEFITS.
WHEREAS, a Public Hearing was held on the 29th day of June,
1987, for the purpose of determining whether or not the City of
Bozeman, Montana, should approve tax incentives set forth at
515-24-1401 et seq. Montana Code Arinotated (MCA)' to new or
expanding industry as defined therein and if so, to define the
improvements or modernized processes that would qualify for said
tax incentives; and,
WHEREAS, the Bozeman City Commission recognizes the need for
encouraging responsible economic development within its
jurisdictional area; and
WHEREAS, 15-24-1402(1) ~lCA , as amended
by House Bill 709 of
the 50th Legislative Session of the State of Montana, 1987,
authorizes local government to provide tax incentives to
qualifying improvements or modernized processes that represent
new industry or expansion of existing industry at the rate of
fifty per cent (50%) of their taxable value during their first
five (5 ) years following issuance of' a construction permit, and
thereafter increasing taxes by equal percentages until full
taxable value is reached in the tenth (10th) year whereafter
property shall be taxed at one hundred per cent (100%) of its
taxable value; and,
WHEREAS, the City Commission desires to encourage' reasonable
economic development by approving of the tax incentives as set
forth at 15-24-1402(1) MCA to support and promote industrial
improvements and processes that are clean and that maintain and
enhance the community's natural environment and other amenities
while broadening the economic opportunities available in the
area, improving the economic opportunities available in the area
and improving the economic stability of the community.
NOW, THEREFORE, BE IT RESOLVED by the Bozeman City
Commission that the tax incentive program as set forth at
15-24-1402 (1) MCA is hereby approved for qualifying improvements
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and modernized processes of new industry or expanding industry
within the jurisdictional limits of the City of Bozeman,
Montana.
BE IT FURTHER RESOLVED that the following definition shall
apply to the Tax Incentive Program approved hereby:
1) Expanding Industry: The City incorporates the
definition set forth at 15-24-1401(1) MCA.
2) New Industry: The City incorporates the definition set
forth at 15-24-1401(3) MCA.
3) Industry: The City of Bozeman incorporates the
definition set forth at 15-24-1401(2) MCA.
4) Qualifying: The City of Bozeman incorporates the
definition sets forth at 15-24-1401(4) MCA.
5) Qualified Improvements and Modernized Process: Tax
benefits may be granted for real property other than land,
personal property, improvements or combinations thereof including
but not limited to buildings, equipment, private streets, open
space, private utilities, and other site improvements that the ,-,
City Commission finds to be in the best interests of the
community. Tax benefits may also be granted for processing
including research and development, processing of Montana raw
materials and other value-added products, development of
Montana-made products and other processes the City Commission
finds to be in the best interests of the community. Such
requests for tax benefits shall provide a comprehensive statement
addressing impact of the industrial improvement or pr?cess on the
community including the impact upon the environment, and the I
I
handling, manufacture and disposal of toxic or other wastes.
PASSED AND ADOPTED by the City Commission of the City of
Bozeman this 29th day of June , 1987.
"-" . (\." tbt It U-
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JUlHTH A. MATHRE, Mayor
'ATTEST:
((J:v at )~
Clerk of the Comm~ssion
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State of Montana
Marc Racicot, Governor
De artment of Revenue P.o. Box 202701
Mick Robinson, Director Helena, Montana 59620-2701
David L. Nielsen, Tax Counsel
(406) 444-3339
May I, 1995
Miral D. Gamradt
Administrative Services Director
The City of Bozeman
P.O. Box 640
Bozeman, Montana 59771-0640
RE: New Industry Property Tax Reduction
Dear Miral:
This letter is in response to your letter to me of February 10,
1995, concerning your interpretation of ~ 15-24~1401, MCA, as it
applies to tax benefits given to new and expanding industry. I
understand that your concern centers on ~ 15-24-1401(1), MCA.
In that section, "expansion" is defined as improvements added in
either the first tax year in which the benefits are to be received
or in the preceding tax year. Your question is whether it is
legally possible for improvements to be taxed in the same year as
they are installed.
As you noted in your letter, industrial improvements to real
property added in one year are not included on the tax rolls until
the succeeding year. For improvements to real property, your
understanding is accurate.
Most personal property can be placed upon the tax rolls in the year
it is brought into the state. Section 15-24-301, MCA, provides
that personal property is subject to taxation and assessment in the
year in which it is brought into a county in the state. The tax is
prorated according to the number of months remaining in the year.
See ~ 15-24-303(1), MCA. For example, personal property brought
into Gallatin County in March 1995, would be taxable in 1995 for
9/12 of the year.
With this brief explanation of the difference between the taxation
of personal property and real property, the analysis of ~ 15-24~
1401 (1), MCA, becomes easier. The language of ~ 15-24-1401 (1) ,
MCA, that superficially appears confusing--whether the tax benefit
is in the first tax year in which the benefits are to be received
Director - (406) 444-2460 Legal Affairs Personnel/Training
"An Equal Opportunity Employer"
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Miral D. Gamradt
May 1, 1995
Page 2
or in the succeeding tax year- -accommodates the distinction between
personal property and real property improvements.
If personal property qualifies for the new industry benefits, those
benefits apply in the same year as the property is added. In other
words, for personal property the year of installation is the first
tax year to which the tax benefit applies. In contrast,
with real
property improvements the tax benefit applies to property installed
in the preceding year.
In your letter, you also make the comment that property purchased
in 1993 does not qualify
for tax treatment as new
and expanding
industrial property. I opine that the statutory standard applies
when the property is added, not when it is purchased.
The year of
purchase is not relevant. The test is the year
of placement into
use.
If, for example, a piece
of personal property was purchased
in
1993, but not put into use until 1994, and was put on the tax rolls
for the first time in 1994, that property would qualify since the
property was put into use in the
same year it was put on the tax
rolls. If the property had been placed on the tax rolls in 1993,
the year it was purchased, then it would not qualify since
it was
not put into use until 1994.
Your letter also implies
that for property to qualify
for this
special tax treatment, there mus
t be at least $50,000
worth of
property added in either the
year the benefit applies or
in the
preceding year. It is my understanding of
the statute that
the
local government approves . by
resolution a project for
new
construction or expansion. The project plan could provide for the
expansion to be phased in over a time period. As long as the first
year had improvements added worth at least $50,000, improvements in
subsequent years worth less than the $50,000 would also receive the
special tax treatment, but would be brought in at the percentage
rate applicable to the first qualifying improvements.
The threshold qualification for the tax benefit, therefore,
is the
installation of at least $50,000 worth of equipment the first year.
Once this qualification is met, subsequent property added in later
years as part of the
approved project would receive the
tax
benefits, but for a shorter time period.
- ______u____
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Miral D. Gamradt
May 1, 1995
Page 3
For example, an industrialist proposes a plan to install
$100,000
worth of new equipment over three years, and this plan is approved
by the city. In the first year, the industrialist
installs $60,000
worth of equipment. That equipment qualifies for the tax break and
is eligible for a 50% tax reduction for five years. In the second
year, $30,000 worth of
equipment is installed.
This equipment
would also qualify since
it is installed pursuant to
the plan.
This equipment, however, would only have four years of eligibility
for the 50% reduction. If the remaining $10,000 worth of equipment
was installed in the third year, that equipment would qualify for
a 50% reduction for the next three years.
More recently, you have asked whether there was a requirement that
improvements and equipment must be part of a modernized process in
order to qualify for this
tax benefit. Since the
tax benefits
under ~~ 15-24-1401 and
15-24-1402, MCA, are discretionary with
local taxing jurisdictions, each
jurisdiction could within
that
discretion establish such a
requirement for the types
of
improvements and equipment that would qualify. If the City of
Bozeman desires to only approve improvements and equipment that are
part of a modernized process,
versus property that is
more
conventional, that distinction can
be made in approving
the
project.
Under this statute, the taxpayer does
not have a right to
impose
upon a taxing jurisdiction what
property will qualify for
this
special tax treatment. The
decision of what type
of property
qualifies is in the discretion of the governing body
and is made
when it approves the taxpayer's
initial application. The city's
resolution approving the taxpayer', s application should define what
prope::-ty qualifies for this tax benefit.
I hope these answers will be of assistance to you in interpreting
t~ act. If you have any questions, please feel
free to call.
fDettL!
DAVID L. NIELSEN
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484 485 SPECIAL PROPERTY TAX APPLICATIONS 15-24-1401 II
,.
15-24-1304. En. 84.7504.1 by Sec. 3, 15-24-1311. En. 84-7513.1 by Sec. 10, I~
person Ch.582,L. 1977; RC.M. 1947,84-7504.1;amd. Ch. 582,L.1977; RC.M.1947, 84.7513.1; amd. !i
Sec. 6, Ch. 274, L. 1981. Sec. 25, Ch. 693, L. 1979. ( I,'
ustrial, 15-24-1305. En. 84-7505.1 by Sec. 4, 15-24-1312- En. 84-7514.1 by Sec. 11, 1,;=
3 shall, Ch. 582, L. 1977; RC.M. 1947,84.7505.1. Ch. 582, L. 1977: RC.M. 1947,84-7514.1.
enue a 15-24-1306. En. 84-7508.1 by Sec. 5, 15-24-1313. En. 84.7516.1 by Sec. 13, 0
Jerty in Ch. 582, L. 1977; RC.M. 1947,84-7508.1. Ch. 582, L. 1977; R.C.M. 1947,84-7516.1. ; Ie
15-24-1307. En. 84-7509.1 by Sec. 6, 15-24-1314. En. 84-7517.1 by Sec. 14, "i
, tement Ch. 582, L. 1977; RC.M. 1947,84-7509.1. Ch. 582, L. 1977; RC.M. 1947,84-7517.1. : I'-
d by the 15-24-1308. En. 84-7510.1 by Sec. 7, 15-24-1315. En. 84.7518.1 by Sec. 15, l~
tion, by Ch.582,L. 1977; RC.M. 1947,84-7510.1;amd. Ch. 582, L. 1977; RC.M. 1947,84-7518.1.
,de: Sec. 24, Ch. 693, L. 1979. 15-24-1316. En. 84-7519.1 by Sec. 16, -
15-24-1309. En. 84.7511.1 by Sec. 8, Ch. 582, L. 1977; RC.M. 1947,84-7519.1. o.
m; Ch. 582, L. 1977; RC.M. 1947,84-7511.1. 15-24-1317. En. 84-7515.1 by Sec. 12,
15-24-1310. En. 84-7512.1 by Sec. 9, Ch. 582, L. 1977; RC.M. 1947,84.7515.1.
~rty. Ch. 582, L. 1977; RC.M. 1947,84-7512.1. 15-24-1318. En. 84-7520.1 by Sec. 17,
-
) insure Ch. 582, L. 1977; RC.M. 1947,84-7520.1. -
omplies -
Part 14 -
-
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New Industry - Real Property Improvements
.r changes 15-24-1401. Definitions. The following definitions apply to 15-24-1402 -
-
unless the context requires otherwise:
x.exempt (1) "Expansion" means that the industry has added after July 1,1987, at
least $50,000 worth of qualifying improvements or modernized processes to
;)roperty its property within the same jurisdiction either in the first tax year in which
a person the benefits provided for in 15-24-1402 are to be received or in the preceding
Jr entity tax year.
terest is (2) "Industry" includes but is not limited to a firm that:
taxable (a) engages in the mechanical or chemical transformation of materials or
veen the substances into products in the manner defined as manufacturing in the 1972
interests Standard Industrial Classification Manual prepared by the United States
,nces the office of management and budget; ,
ocument (b) engages in the extraction or harvesting of minerals, ore, or forestry -.
-
ent does products;
prorated (c) engages in the processing of Montana raw materials such as minerals, .
,perty. ore, agricultural products, and forestry products; ii
{-exempt (d) engages in the transportation, warehousing, or distribution of com- i
.r both a mercial products or materials if 50% or more of the industry's gross sales or r
e taxable receipts are earned from outside the state; or
e taxable (e) earns 50% or more of its annual gross income from out-of-state sales. t
calendar (3) "New" means that the firm is new to the jurisdiction approving the ~.
resolution provided for in 15-24-1402(2) and has invested after July 1, 1987,
at least $125,000 worth of qualifying improvements or modernized processes ~~
~,.-
in the jurisdiction either in the first tax year in which the benefits provided ~,:
"-
for in 15-24-1402 are to be received or in the preceding tax year. New industry I'
I
~,,-
does not include property treated as new industrial property under 15-6-135. 1','.
/~
(4) "Qualifying" means meeting all the terms, conditions, and require- !}-
by Se<:. 1. ments for a reduction in taxable value under 15-24-1401 and 15-24-1402. :"
.i502.1. History: En. Sec. 2, Ch. 564, L. 1981; amd. Sec. 1, Ch. 574, L. 1987; amd. Sec. 2, Ch. k
by Se<:. 2- 694, L. 1991. t
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15.24-1402 TAXATION 486 487 SPECIA
15.24.1402. New or expanding industry - assessment - notifica-
tion. (1) In the first 5 years after a construction permit is issued, qualifying Aemode
improvements or modernized processes that represent new industry or ex-
pansion of an existing industry, as designated in the approving resolution, 15-24-1501. Remode
must be taxed at 50% of their taxable value. Each year thereafter, the ings or structures - a
percentage must be increased by equal percentages until the full taxable value Subject to the authority CI
is attained in the 10th year. In subsequent years, the property must be taxed tion, or expansion of exist
at 100% of its taxable value. taxable value by at least ~
(2) (8) In order for a taxpayer to receive the tax benefits described in or its agents, may receive
subsection (1), the governing body of the affected county or the incorporated the following 5 years in a<
city or town must have approved by separate resolution for each project, following schedule. The pE
following due notice as defined in 76-15-103 and a public hearing, the use of tions (3) and (4) and are I
the schedule provided for in subsection (1) for its respective jurisdiction. The remodeling, reconstructior
governing body may not grant approval for the project until all of the
applicant's taxes have been paid in fulL Taxes paid under protest do not Construction period
preclude approval. First year following const!
(b) The governing body may end the tax benefits by majority vote at any Second year following con:
time, but the tax benefits may not be denied an industrial facility that Third year following const
previously qualified for the benefits. Fourth year following con,
(c) The resolution provided for in subsection (2)(a) must include a defini- Fifth year following const!
tion of the improvements or modernized processes that qualify for the tax Following years
treatment that is to be allowed in the taxing jurisdiction. The resolution may
provide that real property other than land, personal property, improvements, (2) In order to confer
or any combination thereof is eligible for the tax benefits described in subsec- governing body of the affec
tion (1). an incorporated city or tOY
(3) The taxpayer shall apply to the county assessor on a form provided by town must approve by re
the department of revenue for the tax treatment allowed under subsection (1). expansion project the Use I
The appJication by the taxpayer must first be approved by the governing body schedule adopted pursuani
of the appropriate local taxing jurisdiction, and the governing body shall (3) The tax benefit des!
indicate in its approval that the property of the applicant qualifies for the tax of mills levied and assess{
treatment provided for in this section. Upon receipt of the form with the district purposes and to th
approval of the governing body of the affected taxing jurisdiction, the assessor governing body approving i
shall make the assessment change pursuant to this section. subsection (1) apply to sta;
(4) The tax benefit described in subsection (1) applies only to the number (4) A local government
ofm.il!s levied and assessed for local high school district and elementary school modify the percentages COJ:'l
district purposes and to the number of mills levied and assessed by the following construction thro
governing body approving the benefit over which the governing body has sole government may not modii
discretion. In no case may the benefit described in subsection (1) apply to apply to the fifth year follo
levies or assessments required under Title 15, chapter 10, 20-9-331, 20-9-333, A local government may n
20-9.360, or otherwise required under state law. (1). The modifications to tl
(5) Prior to approving the resolution under this section, the governing government apply uniform
body shall notify by certified mail all taxing jurisdictions affected by the tax project approved by the go
benefit. Hi!;tory: En. Sec. 2, Ch. 5~
History: En. Sec. 3, Ch. 564, L.1981; amd. Sec. 2, Ch. 574, L.1987; amd. Sec. 3, Ch. 695, L. 1989.
694, L. 1991; amd. Sec. 48, Ch. 767, L.1991.
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':S AND USE 826 . ,
827 CONSERVATION DISTRICTS 76-15-103
ng loosening of soil and exhaustion rainfall; and retirement from cultivation of steep, highly erosive areas and
that favors erosion; that the topsoil
ld pastures; that there has been an areas now badly gullied or otherwise eroded.
. th:se processes of erosion by wind Histol."Y: En. Sec. 2, Ch. 72, L.1939i amd. Sec. I, Ch. 5, L.1959i RC.M.I947, 76-102(A)
.rptIve t?psoil, causing exposure of thru (C).
::Ire erOSIve subsoil; that failure by 76-15-102. Declaration of policy. It is hereby declared to be the policy
ld control erosion Upon his lands of the legislature to provide for the conservation of soil and soil resources of
9.ter from his lands onto other lands this state, for the control and prevention of soil erosion, for the prevention of
ltrol of erosion on such other lands floodwater and sediment damages, and for furthering the conservation,
e~osion in the form of soil blowing development, utilization, and disposal of water and thereby to preserve
natural resources, control floods, prevent impairment of dams and reservoirs,
dl~ent~tion of stream channels preserve wildlife, protect the tax base, protect public lands, and protect and
:rtlle soll material in dust storms: promote the health, safety, and general welfare of the people of this state.
~ ~eposit over alluvial plains; th~ History: En. Sec. 2, Ch. 72, L.1939i amd. See.l, Ch. 5, L.1959i RC.M.1947, 76-102(D).
I rIch bottom lands by overwash of 76-15-103. Definitions. Unless the context requires otherwise, in this
pt out of the hills; deterioration of
.ld :an~e. cover grown thereon, and chapter the following definitions apply:
sCIentIfIC processes for increasing (1) "Agency of this state" includes the government of this state and any
_~s~s destruction of food and cover subdivision, agency, or instrumentality, corporate or otherwise, of the govern-
.11 ~n~o ~treams which silts over ment of this state.
!mlntshIng the food supply of fish' (2) "Board" means the board of natural resources and conservation
r reserve, which causes wate; provided for in 2-15-3302.
ld causes crop and range vegeta- (3) "Department" means the department of natural resources and conser-
jd an.d volume of rainfall runoff, vation provided for in Title 2, chapter 15, part 33.
:h brIng suffering, disease, and (4) "District" or "conservation district" means a governmental subdivision
19 to operate eroding and eroded of this state and a public body corporate and politic organized in accordance
[arm ~:)Uildings, and other proper- with this chapter, for the purposes, with the powers, and subject to the
sses In municipal water supply restrictions hereinafter set forth.
~g; , (5) "Due notice" means notice published at least twice, with an interval
ltrol and prevent soil erosion and of at least 14 days between the two publication dates, in a newspaper or other
and further the conservation publication of general circulation within the proposed area or by posting at a
'..er, it is necessary that land us~ reasonable number of conspicuous places within the appropriate area, the
~oil erosion be discouraged and posting to include, where possible, posting at public places where it may be
land Use practices and works of customary to post notices concerning county or municipal affairs generally.
servation, development, utiliza- (6) "Government" or "governmental" includes the government of this
.:i carried out; that among the state, the government of the United States, and any subdivision, agency, or
I are the carrying on of engineer. instrumentality, corporate or otherwise, of either of them.
ter spreaders, terraces, terrace (7) "Land occupier" or "occupier of land" includes a person, firm, corpora-
:.te: retarding structures, chan- tion, municipality, or other entity who holds title to or is in possession of lands
dIkes, ponds, ditches, and the lying within a district organized under this chapter, whether as owner, lessee,
.~O~Ing, contour cultivating, and renter, tenant, or otherwise.
(8) "Petition" means a petition filed under 76-15-201 for the creation of a .,
atlOn; seeding and planting of \
~ater-conserving and erosion- district. i
.lon and reforestation; rotation (9) "Qualified elector" means an elector as defined in Title 13. j i
azed, deferred grazing, rodent (10) "Supervisor" means one of the members of the governing body of a
ses, legumes, and other thick- district, elected or appointed in accordance with this chapter.
off by increasing absorption of (11) "United States" or "agencies of the United States" includes the United
States of America, the soil conservation service of the United States depart-
ment of agriculture, and any other agency or instrumentality, corporate or
otherwise, of the United States of America.
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NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that the City Commission of the City of Bozeman. Montana. on the
19th day of June 1995 at the hour of 7:00 p.m.. in the Commission Room of the Municipal Building. 411
East Main Street. Bozeman. Montana. will hear public comment on the application of Lattice Materials
Corporation for tax reduction pursuant to Section 15-24-1402. Montana Code Annotated. and City of
Bozeman Commission Resolution No. 2660. whereby qualifying improvements or modernized processes
which represent new or expanding industry may be taxed at 50 percent of their taxable value in each of
the first five (5) years after the issuance of the construction permit and that in each year thereafter. the
percentage of their taxable value shall be increased by an equal percentage of their taxable value until the
full taxable value is attained in the tenth (10th) year and thereafter taxed at 100 percent of its taxable
value.
For additional information. please contact Robin Sullivan. Clerk of the Commission. at 411 East
Main Street. Bozeman. Montana. or telephone 582-2320 (TOO 582-2301) during regular business hours.
ROBIN L. SULLIVAN
Clerk of the City Commission
Legal Ad
Publish: Friday. May 26. 1995
Sunday. June 11. 1995
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