42.20.512    VALUATION OF CLASS FIVE LOCALLY ASSESSED ELECTRIC AND TELEPHONE COOPERATIVES AND TELECOMMUNICATIONS COMPANIES

(1) The department shall annually appraise locally assessed electric and telephone cooperatives' and locally assessed telecommunications companies' property using the methods described in ARM Title 42, chapter 22. The methods described are used in appraising other property with similar characteristics.

History: 15-1-201, 15-7-111, MCA; IMP, 15-6-135, 15-7-111, MCA; TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2002 MAR p. 3424, Eff. 12/13/02.