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Code · Montana · Title 15 — Taxation · Chapter 24 · Part 20

15-24-2001. Definitions.

106 words·~1 min read·/mt/title-15/chapter-24/part-20/15-24-2001·

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15-24-2001 . Definitions. Unless the context requires otherwise, the following definitions apply to this part:
(1)"Building and land" means commercial improvements and land sold or donated to a local economic development organization for subsequent sale or lease to a profit-oriented, employment-stimulating business. The term includes commercial property that has not been used in a business for 6 months immediately preceding the sale or donation of the building and land to the local economic development organization.
(2)"Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.
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