[ { "page": 1, "items": [ { "page": 1, "type": "TEXT", "location": { "l": 51.84, "t": 709.68, "r": 214.08, "b": 656.4 }, "text": "MT DEPARTMENT OF LIVESTOCK\nPO BOX 202001\nHELENA, MONTANA 59620-2001\n(406) 444-7323/FAX (406) 444-1929\nlivemail@mt.gov", "reading_order": 0 }, { "page": 1, "type": "TEXT", "location": { "l": 363.6, "t": 707.28, "r": 558.24, "b": 667.2 }, "text": "ANIMAL HEALTH & FOOD SAFETY DIVISION (406) 444-2043\nBRANDS ENFORCEMENT DIVISION (406) 444-2045\nCENTRALIZED SERVICES DIVISION (406) 444-4994\nEXECUTIVE OFFICE (406) 444-9321", "reading_order": 1 }, { "page": 1, "type": "TITLE", "location": { "l": 229.44, "t": 625.2, "r": 382.08, "b": 601.2 }, "text": "Memorandum", "reading_order": 2, "level": 1 }, { "page": 1, "type": "TEXT", "location": { "l": 52.8, "t": 572.64, "r": 260.4, "b": 549.36 }, "text": "To: Pete Quist, Unit Manager, DOR\nDepartment of Revenue", "reading_order": 3 }, { "page": 1, "type": "TEXT", "location": { "l": 52.56, "t": 528.72, "r": 441.12, "b": 505.68 }, "text": "From: Evan Waters\nFinance & Accounting Bureau Chief\nEvan Waters Digitally signed by Evan Waters\nDate: 2026.10.13 10:38:37\n-06'00'", "reading_order": 4 }, { "page": 1, "type": "TEXT", "location": { "l": 51.84, "t": 495.6, "r": 201.36, "b": 483.36 }, "text": "Date: October 13, 2026", "reading_order": 5 }, { "page": 1, "type": "TEXT", "location": { "l": 51.6, "t": 473.76, "r": 318, "b": 461.28 }, "text": "Subject: Per Capita Fee on Livestock – Tax year 2027", "reading_order": 6 }, { "page": 1, "type": "FORM_FIELD", "location": { "l": 293.238, "t": 530.835, "r": 441.166, "b": 505.962 }, "text": "Finance & Accounting Bureau Chief", "field_kind": "signature", "label": "Finance & Accounting Bureau Chief", "pdf_field_name": "Signature2", "pdf_field_type": "Signature", "reading_order": 7 }, { "page": 1, "type": "TEXT", "location": { "l": 51.84, "t": 451.68, "r": 520.32, "b": 428.4 }, "text": "On October 8, 2026 the Board of Livestock set the per capita fee for tax year 2027 in accordance with the provisions of §15-24-922, MCA. The Board of Livestock approved the per capita rates as follows:", "reading_order": 8 }, { "page": 1, "type": "TABLE", "location": { "l": 123.12, "t": 419.52, "r": 334.56, "b": 308.88 }, "text": "
All Cattle$2.58
All Sheep and Goats.61
All horses and Mules6.58
All Swine.88
All Poultry.07
All Bees.45
All Llamas and Alpacas10.94
All Bison4.89
All Domestic Ungulates29.63
Ratites10.94
", "rows": [ { "row_index": 0, "location": [ 123.12, 408.456, 334.56, 419.52 ], "cells": [ { "location": [ 123.12, 408.456, 228.84, 419.52 ], "text": "All Cattle", "html_text": "All Cattle", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 408.456, 334.56, 419.52 ], "text": "$2.58", "html_text": "$2.58", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 1, "location": [ 123.12, 397.392, 334.56, 408.456 ], "cells": [ { "location": [ 123.12, 397.392, 228.84, 408.456 ], "text": "All Sheep and Goats", "html_text": "All Sheep and Goats", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 397.392, 334.56, 408.456 ], "text": ".61", "html_text": ".61", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 2, "location": [ 123.12, 386.328, 334.56, 397.392 ], "cells": [ { "location": [ 123.12, 386.328, 228.84, 397.392 ], "text": "All horses and Mules", "html_text": "All horses and Mules", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 386.328, 334.56, 397.392 ], "text": "6.58", "html_text": "6.58", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 3, "location": [ 123.12, 375.264, 334.56, 386.328 ], "cells": [ { "location": [ 123.12, 375.264, 228.84, 386.328 ], "text": "All Swine", "html_text": "All Swine", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 375.264, 334.56, 386.328 ], "text": ".88", "html_text": ".88", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 4, "location": [ 123.12, 364.2, 334.56, 375.264 ], "cells": [ { "location": [ 123.12, 364.2, 228.84, 375.264 ], "text": "All Poultry", "html_text": "All Poultry", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 364.2, 334.56, 375.264 ], "text": ".07", "html_text": ".07", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 5, "location": [ 123.12, 353.136, 334.56, 364.2 ], "cells": [ { "location": [ 123.12, 353.136, 228.84, 364.2 ], "text": "All Bees", "html_text": "All Bees", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 353.136, 334.56, 364.2 ], "text": ".45", "html_text": ".45", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 6, "location": [ 123.12, 342.072, 334.56, 353.136 ], "cells": [ { "location": [ 123.12, 342.072, 228.84, 353.136 ], "text": "All Llamas and Alpacas", "html_text": "All Llamas and Alpacas", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 342.072, 334.56, 353.136 ], "text": "10.94", "html_text": "10.94", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 7, "location": [ 123.12, 331.008, 334.56, 342.072 ], "cells": [ { "location": [ 123.12, 331.008, 228.84, 342.072 ], "text": "All Bison", "html_text": "All Bison", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 331.008, 334.56, 342.072 ], "text": "4.89", "html_text": "4.89", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 8, "location": [ 123.12, 319.944, 334.56, 331.008 ], "cells": [ { "location": [ 123.12, 319.944, 228.84, 331.008 ], "text": "All Domestic Ungulates", "html_text": "All Domestic Ungulates", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 319.944, 334.56, 331.008 ], "text": "29.63", "html_text": "29.63", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 9, "location": [ 123.12, 308.88, 334.56, 319.944 ], "cells": [ { "location": [ 123.12, 308.88, 228.84, 319.944 ], "text": "Ratites", "html_text": "Ratites", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 228.84, 308.88, 334.56, 319.944 ], "text": "10.94", "html_text": "10.94", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" } ], "n_rows": 10, "n_cols": 2, "ref": "#/tables/0", "reading_order": 9 }, { "page": 1, "type": "TEXT", "location": { "l": 52.08, "t": 288, "r": 393.36, "b": 275.76 }, "text": "Please note that these rates are posted on our web site at: http://liv.mt.gov/", "reading_order": 10 }, { "page": 1, "type": "TEXT", "location": { "l": 51.84, "t": 266.4, "r": 559.92, "b": 232.08 }, "text": "As provided in §15-24-921 MCA, the revenues generated from the collection of these fees are for the operation of the Department of Livestock. As per 15-24-925 MCA, there is a 2% collection service reimbursement paid to the Department of Revenue.", "reading_order": 11 }, { "page": 1, "type": "TEXT", "location": { "l": 51.84, "t": 222, "r": 408.96, "b": 209.76 }, "text": "Please call me at 444-4993 if you have questions. Thank you for your assistance.", "reading_order": 12 } ] } ]