Rule 42.22.122 - APPORTIONMENT PROCEDURE(1) Except for railroad car companies, the department shall apportion the Montana allocated value of centrally assessed companies to the taxing units.(2) To determine the amount of value available for distribution to the taxing units, the department shall deduct the Montana situs property value from the state allocated value. (a) The difference is apportioned to the taxing units as provided in (3).(b) The Montana situs property value is apportioned to the taxing units as provided in (4).(c) The Montana situs property value (MSPV) may be determined from the following equations: (i) MSPV = Installed cost (Total unit value)
of Montana X Total installed cost of all
situs property operating property for the unit
(ii) MSPV = Installed cost (MT unit value)
of Montana X Total installed cost of MT
situs property operating property for the unit
(iii) MSPV = MT unit value X Total system situs costs
System total costs
(3) Apportionment under (2) (a) may be made by the following methods: (a) airlines - arrivals and departures;(b) electric - pole and wire mileage by capacity;(c) gas - pipe mileage by size;(d) microwave - situs of equipment;(e) pipeline - pipe mileage by size;(f) railroads - track mileage weighted at 100% for main line, 60% for branch line and 40% for side track.(g) telecommunications - wire mileage and/or situs of equipment;(h) telephone - wire mileage and situs of equipment.(4) In addition to the methods in (3) the department may use other methods which properly apportion value among the taxing units.(5) The Montana situs property value is apportioned to the taxing units in which the property is situated. To accomplish this the total installed cost of situs property in each taxing unit is multiplied by the percentage computed by dividing the MSPV developed in (2) (c) by the total installed cost of Montana situs property.Mont. Admin. r. 42.22.122
NEW, Eff. 12/4/76; AMD, 1980 MAR p. 1091, Eff. 3/28/80; AMD, 1980 MAR p. 1543, Eff. 5/30/80; AMD, 1984 MAR p. 2041, Eff. 12/28/84; AMD, 1989 MAR p. 760, Eff. 6/16/89; AMD, 1992 MAR p. 2787, Eff. 12/25/92; AMD, 1993 MAR p. 435, Eff. 3/26/93; AMD, 1999 MAR p. 2914, Eff. 12/17/99.15-23-108, MCA; IMP, Title 15, chapter 23, part 1, 15-23-201, MCA;