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(a) The county council is hereby authorized and empowered to adopt and amend by ordinance standards, schedules and regulations for off-street parking facilities in order to qualify land and improvements for exemption from the ad valorem tax in any parking lot district as authorized by section 60-6. Any ordinance adopted hereunder shall be in accordance with the procedures prescribed by section 2-105.
(b) Any land and improvements within a parking lot district now qualified, or which may hereafter qualify for exemption from the ad valorem tax, shall not lose that exemption by subsequent amendments of the standards, schedules and regulations adopted under subsection (a) hereof, but will be held to the same standards, schedules, and regulations and provisions as were applicable when such exemption was obtained. The standards applicable at the time of issuance of a building permit shall apply to subsequent applications of the same land and improvements for an exemption under this chapter.
(c) Any vacant parcel of land which does not provide parking facilities for any particular commercial or other establishment listed in this section shall be entitled to complete exemption from the taxes prescribed in this section, if the entire area thereof is made available for off-street parking in compliance with all other applicable requirements of this chapter. (Mont. Co. Code 1965, § 44-4.)