Current through Register Vol. 18, September 20, 2024
(1) Pursuant to
15-30-2380 and
87-1-294, MCA, landowners may
apply for a contract with the department to become eligible to receive a $750
tax credit for qualified access to public land, as defined in
87-1-294(9)(b),
MCA.
(2) Landowners wanting to be
considered for a contract must submit an application by March 15 in the tax
year for which credit will be claimed.
(3) The department will award contracts no
later than May 15 of the tax year in which the credit is to be
claimed.
(4) The application must
state the following and failure to include any one portion may result in denial
of the application:
(a) legal land
description of parcel of public land to which access will be
provided;
(b) legal land
description of parcel of private land through which access will be
provided;
(c) description of the
road or travel route providing public access to the public land
parcel;
(d) map depicting public
land parcel, adjacent private land through which public access will be
provided, access point where public access on private land begins, and travel
route proposed for public access;
(e) description of method permitted to access
public lands;
(f) indication as to
whether or not the landowner is lessee of a state land parcel to which public
access will be provided; and
(g)
indication as to whether or not hunting on the private land through which
access will be provided is managed through outfitting or commercial
hunting.
(5) The
department must consider the following when awarding contracts:
(a) verification that the state lands are not
restricted or closed to general recreational use by Department of Natural
Resources and Conservation;
(b)
verification that the public land will be available for a majority of the year
to all general recreational use including hunting, fishing, trapping, hiking,
wildlife watching, and other uses compatible with the use of public
lands;
(c) access routes restricted
to foot travel only:
(i) must be capable of
accommodating normal ambulatory travel; and
(ii) must not exceed one linear mile from the
beginning to the end of the access route; and
(d) access routes available to vehicles must
be capable of accommodating typical road use vehicles.
(6) A landowner may impose reasonable
limitations through temporary closure of a public access route to address
concerns related to high fire danger, weather-related impact to travel route,
safety, or agricultural production activities such as livestock handling or
harvest and planting of crops, so long as:
(a)
the landowner notifies department regional headquarters at least 24 hours prior
to the closure;
(b) the landowner
posts notice to the public on-site; and
(c) the closure:
(i) is in effect for no more than seven days
without department review and approval; and
(ii) is removed within 24 hours after the
natural environmental conditions no longer exist.
(7) Land enrolled in any other
department program that secures public access to a public land parcel is not
eligible for a contract through this program to provide access to that same
public land parcel.
(8) To provide
verification that the landowner is eligible to receive the tax credit pursuant
to 15-30-2380 and
87-1-294, MCA, the department must
provide:
(a) a copy of the contract to the
landowner bearing a certification number that confirms the terms of the
contract have been fulfilled no later than January 31 after the end of the tax
year in which the credit is being claimed; and
(b) the contract certification number to the
Department of Revenue no later than January 31 after the end of the tax year in
which the credit is being claimed.
87-1-294, MCA; IMP,
15-30-2380,
87-1-294,
MCA;
