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---
type: "Bill"
title: "Revise description of pipeline carrier for property tax purposes"
description: "Revise description of pipeline carrier for property tax purposes"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 81"
citation: "Montana SB 81 (2023)"
classification: ["bill"]
subjects: ["Oil and Gas (see also: Mining and Minerals; Taxation--Oil and Gas)", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Russel (Russ) Tempel"]
version_count: 2
action_count: 41
vote_count: 6
first_action: "2022-09-19T15:12:44+00:00"
last_action: "2023-04-24T20:34:19+00:00"
source: "openstates"
source_identifier: "ocd-bill/0e3e53e9-395d-48d7-90e2-ef7b2a822ee1"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0458"
source_hash: "532441f75f66890e7be42ac0f835c83ad7188562031dbb83c489c67da63f9ad7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---
# Montana SB 81 (2023) — Revise description of pipeline carrier for property tax purposes
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **SB0081_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=2031)
2. **SB0081_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=2030)
## Votes
- (S) Committee Executive Action--Bill Passed — **120** (pass) · upper
- (S) 2nd Reading Passed — **490** (pass) · upper
- (S) 3rd Reading Passed — **490** (pass) · upper
- (H) 2nd Reading Concurred — **991** (pass) · lower
- (H) 3rd Reading Concurred — **990** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **210** (pass) · lower
## Sponsors
- Russel (Russ) Tempel — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-04-24T20:34:19+00:00** Chapter Number Assigned `became-law`
- **2023-04-24T15:58:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-04-14T21:45:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-04-14T16:40:00+00:00** (H) Signed by Speaker `passage`
- **2023-04-07T17:10:00+00:00** (S) Signed by President `passage`
- **2023-04-05T22:07:23+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-04T23:27:27+00:00** (S) Returned from Enrolling
- **2023-03-27T18:07:53+00:00** (S) Sent to Enrolling
- **2023-03-24T21:52:15+00:00** (H) Returned to Senate
- **2023-03-24T19:57:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-03-24T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-03-23T20:20:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-03-23T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-03-20T20:05:00+00:00** (H) Committee Report--Bill Concurred
- **2023-03-20T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-03-17T15:00:00+00:00** (H) Hearing
- **2023-03-11T15:11:09+00:00** (H) First Reading `reading-1`
- **2023-03-11T14:21:13+00:00** (H) Referred to Committee `referral-committee`
- **2023-01-24T21:44:45+00:00** (S) Transmitted to House
- **2023-01-23T22:04:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-01-23T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-01-20T20:34:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-01-20T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-01-18T20:07:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-01-17T18:22:55+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-01-11T20:13:43+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-11T15:00:46+00:00** (S) Hearing
- **2023-01-02T20:23:11+00:00** (S) First Reading `reading-1`
- **2022-12-29T00:32:41+00:00** (S) Referred to Committee `referral-committee`
- **2022-12-15T23:17:15+00:00** (S) Introduced
- **2022-11-16T13:23:35+00:00** (C) Draft in Assembly
- **2022-11-15T23:00:12+00:00** (C) Executive Director Review
- **2022-11-15T22:29:07+00:00** (C) Bill Draft Text Available Electronically
- **2022-11-15T22:29:06+00:00** (C) Draft in Final Drafter Review
- **2022-11-15T18:46:26+00:00** (C) Draft in Input/Proofing
- **2022-11-15T18:37:25+00:00** (C) Draft to Drafter - Edit Review
- **2022-11-15T17:37:17+00:00** (C) Draft in Edit
- **2022-11-14T23:28:45+00:00** (C) Draft in Legal Review
- **2022-11-03T18:03:39+00:00** (C) Draft to Requester for Review
- **2022-10-26T22:58:01+00:00** (C) Draft Taken Off Hold
- **2022-09-19T15:12:44+00:00** (C) Draft Request Received `receipt`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0e3e53e9-395d-48d7-90e2-ef7b2a822ee1`. Confidence: reported (aggregated from official Montana legislature records).