A Handbook of the Montana Coal Severance Tax

Cover A Handbook of the Montana Coal Severance Tax
A Handbook of the Montana Coal Severance Tax
Paul E Verdon
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B. Mine price or 55 cents per ton, whichever is less, is paid to a fund for black lung disease victims despite the fact that this disease is primarily suffered by underground miners.
31 32 LOCAL IMPACT ASSISTANCE FROM COAL SEVERANCE TAX Boom Multiplies Need for Public Facilities The sudden growth of the surface mining coal industry in southeastern Montana in the early 1970s created instant demands for public facilities and services. The need for roads, schools, hospitals, law enforcement, recre
...ation, and other public facilities and services demanded rapid response and imposed financial burdens upon the small ranching and farming communities and sparsely settled counties that were impossible to satisfy from traditional tax sources.
Impact Assistance Authorized To remedy this situation, the 1975 Legislature created the seven-member Coal Board and authorized it to award grants anually of up to seven-elevenths of the portion of the severance tax proceeds paid into the local impact and education trust fund to assist local governmental units in meeting the local impact of coal development by enabling them to adequately provide governmental services and facilities which are needed as a direct consequence of coal development.


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