Montana Attorney General Opinion 16-197

Opinion No. 197. MInes and Mining-TaxatIon-Ma- chinery and Improvements of an Idle Mine, Assessment of- County Assessor. HELD: Machinery and surface im- provements upon or appurtenant to mines or mining claims, having a val- ue separate from and independent of such mines or mining claims must be assessed by the County Assessor even though the mines are not in opera- tion. November 4, 1935. Mr. Anthony Hork County Clerk Hamilton, Montana Your letter of October 25 is as fol- lows: "The Board of County Commis- sioners would like an opinion on the following question: "Can mining machinery and im- provements be assessed by the coun- ty assessor on mining property that is not operating. The contention is that the Federal Laws prohibit this assessment and should not be as- sessed by the county." Under Section 2088, Revised Codes, 1921, all machinery used in mining and all surface improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines or min- ing claims, are personal property and must be taxed as such. Section 2002 of the same code provides that the as- sessor must, between the first Mo~­ day of March and the second Monday of July in each year, ascertain the names of all taxable inhabitants and all property in his county subject to taxation, and must assess such prop- erty to the persons by whom it was owned or claimed, or in whose posses- sion or control it was, at 12 o'clock M., on the first Monday of March next preceding. If, therefore, any person or corpor- ation should own machinery used in mining and surface improvements upon or apputenant to mines or min- ing claims at 12 o'clock M., on the first Monday of March of any year, and such machinery or improvements or both should have a value separate from and independent of such mines or mining claims, it then becomes the duty of the assessor to assess the same to such owner for that year, and this without regard to whether such mines be or be not in operation or such mining claims be or be not in course of developmer.t. (Birney v. Warren, 28 Mont. 64; Hayes v. Smith, 58 Mont. 306; 3 Opinions of Attorney General 166.) We are not aware of any federal law which prohibits an assessment of this kind, and if by any possibility 206 OPINIONS OF THE ATTORNEY GENERAL there be such a law it would be of doubtful value.