(1) A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commissioners of the county where the property was assessed.

(2) The application must contain:

(a) the name and current mailing address of the applicant;

(b) a complete description of the personal property;

(c) the Montana property tax bill for the personal property under consideration with proof of full payment;

(d) the date the personal property was removed from the state;

(e) the location of the personal property upon removal from the state; and

(f) proof that a property tax was paid on the personal property in another state, such as a verified paid property tax receipt.

History: 15-1-201, MCA; IMP, 15-16-613, MCA; NEW, 1991 MAR p. 2043, Eff. 11/1/91; AMD, 1993 MAR p. 2972, Eff. 12/10/93; AMD, 2001 MAR p. 2249, Eff. 11/9/01.