Mont. Code Ann. § 15-8-205
Initial assessment of class four trailer, manufactured home, and mobile home property -- when
15-8-205 . Initial assessment of class four trailer, manufactured home, and mobile home property -- when. The department shall assess trailer, manufactured home, and mobile home property as class four property under 15-6-134 immediately upon arrival in the county if the taxes have not been previously paid for that year in another county in Montana.