The Property Tax Base Sharing Act
The Property Tax Base Sharing Act is triggered if the approved plan identifies a "jurisdictional revenue disparity," such as may occur if increased costs for local government services will occur in a local government unit which does not include the mine within its taxing jurisdiction.
The Property Tax Base Sharing Act provides for a formula-based allocation of the taxable valuation of the hard rock mineral development among affected counties, municipalities and school districts. The allocations are based on the place of residence of the hard rock mineral development employees and their school age children.
The Hard-Rock Mining Impact Act and the Property Tax Base Sharing Act are found in Title 90, Chapter 6, Parts 3 and 4 in the MCA. Available at: http://www.discoveringmontana.com/govt/mca_const.asp
