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While I believe Elk are not limited to a season such as other animals, I believe the issue you run into is the tagged elk is going to be considered livestock. So, the same rules I think would apply as if it were a cow. Bottom line, not ethical or legal to shoot. Personally I am against game fences and high dollar trophy hunts, but the rules are the rules. I would probably try to find out who it belongs to and let them know just to be neighborly and give them a chance to fix their fence, etc. Now if it was a recurring problem, I might not worry about it so much.