HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Montana Administrative Register Notice 42-2-885 No. 20   10/25/2012    
Prev Next

BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the adoption of New Rules I through VII, amendment of ARM 42.18.122, 42.18.124, 42.18.128, 42.20.106, and 42.22.1304, and repeal of ARM 42.18.106, 42.18.109, 42.18.112, 42.18.115, and 42.22.1314 relating to the Montana reappraisal plan

)

)

)

)

)

)

)

NOTICE OF PUBLIC HEARING ON PROPOSED ADOPTION, AMENDMENT, AND REPEAL

 

TO:  All Concerned Persons

 

1.  On November 19, 2012, at 3 p.m., a public hearing will be held in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the adoption, amendment, and repeal of the above-stated rules.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.

 

2.  The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice.  If you require an accommodation, contact the Department of Revenue no later than 5 p.m., November 5, 2012, to advise us of the nature of the accommodation that you need.  Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov.

 

3.  The proposed new rules do not replace or modify any section currently found in the Administrative Rules of Montana.  The proposed new rules provide as follows:

 

NEW RULE I  PURPOSE OF THE 2015 REAPPRAISAL PLAN  (1)  The purpose of the reappraisal plan is to ensure that taxable property in the state of Montana is classified and valued for tax purposes as accurately and uniformly as possible in accordance with the law and the Montana Constitution.  This plan seeks to do all things necessary within the resources and information available to the department to secure a fair, just, and equitable valuation of all taxable property among counties, between the different classes of property, and between individual taxpayers.  The plan requires the same methods of appraisal and assessment to be used in each county of the state and those valuations be equalized prior to being placed on the tax rolls as of January 1, 2015.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-9-101, MCA

 

REASONABLE NECESSITY:  New Rule I is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The rule explains the purpose of the 2015 reappraisal plan and emphasizes uniformity and equity as required by the Montana Constitution and applicable laws. 

 

NEW RULE II  SPECIFIC OBJECTIVES OF THE 2015 REAPPRAISAL 

(1)  Specific objectives for the 2015 reappraisal include but are not limited to:

(a)  attaining statewide equalization of property values in accordance with the law;

(b)  continually improving the collection of information concerning the characteristics of property and encouraging taxpayers to help update property characteristic information used for reappraisal;

(c)  maintaining the high standard of accuracy of market values for residential and commercial property achieved in the 2009 reappraisal;

(d)  continuing to conduct its mass appraisals in accordance with the most current uniform standards of professional appraisal practices, which encompasses and includes the mass appraisal standards of the International Association of Assessing Officers (IAAO);

(e)  expanding, more widely and uniformly across the state, the use of the income method of valuing commercial property whenever the information necessary to do so is available;

(f)  maintaining the high standard of scientific objectivity of the productivity valuation systems for agricultural and forest land valuation attained in the 2009 cycle and continuing to refine those systems as improved data, including objective data concerning local conditions affecting land productivity, becomes available;

(g)  improving written and electronic communications to property owners concerning the reappraisal process, through enhanced electronic services;

(h)  expanding information available concerning property tax assistance programs; and

(i)  maintaining staff training on personal communications and taxpayer rights to achieve productive and respectful relationships with the citizens of Montana.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-9-101, MCA

 

REASONABLE NECESSITY:  New Rule II is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The rule identifies the specific objectives of the 2015 reappraisal plan.

 

NEW RULE III  ADDITIONAL RULES TO SUPPLEMENT REAPPRAISAL PLAN  (1)  The department may promulgate additional rules prior to January 1, 2015, to guide classification and valuation in cases involving facts or circumstances of particular complexity or challenges in terms of achieving uniform treatment of property across the state.  The department will adopt additional rules for manuals to be used in the 2015 reappraisal, to respond to recommendations of advisory councils and to address other relevant topics that may arise prior to the implementation of new values on January 1, 2015.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-9-101, MCA

 

REASONABLE NECESSITY:  New Rule III is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The rule points out that the department will be promulgating additional rules as the new cycle approaches, to increase uniformity and equalization of property values.

 

NEW RULE IV  2015 MONTANA GENERAL REAPPRAISAL PLAN  (1)  The Montana reappraisal plan implements the Legislature's cyclical reappraisal program set forth in 15-7-111, MCA, using mass appraisal standards and techniques.

(2)  The Montana reappraisal plan provides for the valuation of:

(a)  residential property;

(b)  commercial property; and

(c)  agricultural and forest land property.

(3)  CAMA, as defined in ARM 42.18.128, is used to assist in the valuation process.  The department determines a new appraised value for each:

(a)  parcel of land;

(b)  residential improvement;

(c)  commercial improvement; and

(d)  agricultural improvement.

(4)  The electronic CAMA record is the official record of the department's data with regard to individual property characteristics and valuation.

(5)  New appraised values will be entered on the tax rolls for tax year 2015.

(6)  The department will develop a reappraisal communications plan that includes the appeals process to improve taxpayer understanding, how reappraisal affects them and how it affects their appeal opportunities and rights.  The plan will include both general communications provided to the public as well as communications with individual property owners. 

(7)  The methods used for appraising industrial properties are contained in ARM Title 42, chapter 22, subchapter 13.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA

 

REASONABLE NECESSITY:  New Rule IV is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  This rule provides information for the public explaining the general process the department will utilize during the next reappraisal cycle, as required by statute.

The new rule also provides terms used to reference the current property tax system and provides information where taxpayers can locate the methodology for appraising industrial properties.

 

NEW RULE V  2015 RESIDENTIAL AND COMMERCIAL REAPPRAISAL PLAN  (1)  The department will implement its reappraisal plan to include procedures throughout the process that accomplish the statewide equalization of values.  The reappraisal of class four residential and commercial property improvements consists of:

(a)  field reviews, as appropriate, including:

(i)  determining accuracy of existing information in CAMA, and on the property record card (PRC);

(ii)  observing condition;

(iii)  reviewing quality of construction and depreciation assignment; and

(iv)  collecting additional data as needed.

(b)  collection, verification, and analysis of sales information;

(c)  collection, verification, and analysis of income and expense information;

(d)  data entry in CAMA, including:

(i)  correcting, updating, or adding property data;

(ii)  reviewing edit reports; and

(iii)  adding supplementary data, including outbuildings.

(e)  development and review of land valuation models to be entered into CALP tables, as CALP is defined in ARM 42.18.128;

(f)  development of sales models/benchmarking;

(g)  development of income and expense models/benchmarking;

(h)  collection of construction and building material costs;

(i)  generation and review of property record card (PRC), comparable sales sheets, and income and expense valuation sheets;

(j)  a statewide equalization review; and

(k)  final determinations of value.

(2)  Multiple field reviews of each property will be kept to an absolute minimum.

(3)  The collection, verification, analysis, and data entry of cost information, sales information, and income and expense information is an important component of CAMA.  The department shall formulate procedures for collection, verification, and validation of cost information, sales information, and income and expense information.  Accuracy of cost information, sales information, and income and expense information is critical to the development of:

(a)  accurate land valuation;

(b)  benchmarking;

(c)  accurate cost models;

(d)  accurate sales comparison models;

(e)  accurate income and expense models;

(f)  individual property final value determinations; and

(g)  defense of final value estimates.

(4)  Residential and commercial lots and tracts are valued through the use of land valuation models.  Homogeneous areas within each county are geographically defined as neighborhoods.  The land valuation models reflect January 1, 2014, land market values, and consist of a land valuation method dependent upon the market data available within the neighborhood and deemed comparable.  The method(s) the department may utilize for the valuation of land are listed below:

(a)  sales comparison approach;

(b)  multiple regression analysis (MRA);

(c)  abstraction/extraction; and

(d)  allocation.

(5)  The development of cost models, sales comparison models, income and expense models, and regression models using CAMA is a requirement for property valuation during the reappraisal cycle.  While separate models may be used for separate neighborhoods and market areas, the methodologies underlying the models must be uniform across the state.

(a)  Cost information is used to determine the replacement cost new less depreciation (RCNLD) of class four buildings and improvements.  The replacement cost new (RCN) reflects how much it would cost today to build a building similar to the taxpayer's building(s) due to age, physical conditions, and/or other forms of depreciation.  The value of the taxpayer's building(s) and land are added together to establish the total value of the taxpayer's property.

(b)  For the sales comparison models, the key components that influence value and the appropriate level of influence are determined through use of multiple regression analysis.  The department may develop separate sales comparison models and separate income and expense models for each neighborhood and/or market area.  If the taxpayer's property has different characteristics, for example, a different quality of construction or square footage than any of the comparable sales properties (comps), the department adjusts the value of the comps.  The adjustments reflect how much each of the differences in characteristics affects the value of a property.  The adjustments are made based upon information obtained from the market.  Once the values of the comps have been adjusted to account for the differences in characteristics, the comps' values are used to value the subject property.

(c)  The income and expense information is compiled to create local and statewide income models that allow the department to estimate typical net incomes for various types of commercial properties.  The net income streams are capitalized to determine the present value of the future benefits of the property.

(d)  Regression models are developed for specifically identified market areas.  The models identify how much value each property characteristic contributes to a property's total value.  The taxpayer's property (subject property) value is determined by summing up the values identified by the model for each of the subject property's characteristics.  The value of the taxpayer's building(s) and land are added together to establish the total value of the taxpayer's property.

(6)  Property record card (PRC) and comparable sales sheets and income and expense valuation sheets are generated and reviewed by appraisal staff.  These sheets include:

(a)  physical characteristics and component information;

(b)  sales information;

(c)  income and expense information; and

(d)  valuation information.

(7)  The PRC review consists of analyzing and collecting component information such as quality of construction and condition of improvements.  This review allows the appraiser to compare property information to an estimate of value.  Discrepancies in data or the collection of additional information required by the review results in updating CAMA data.

(8)  Final determinations of value are conducted once all required field and program needs of CAMA are met.  The appraised value for residential and commercial property may include the applicable indicators of value using the:

(a)  cost approach;

(b)  sales comparison approach; or

(c)  income approach.

(9)  The appraised value supported by the most defensible valuation information serves as the value for ad valorem tax purposes.

(10)  This rule applies to tax years January 1, 2015, through December 31, 2021.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA

 

REASONABLE NECESSITY:  New Rule V is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The rule provides information for the public explaining the process to be followed by the department during the next reappraisal cycle as it applies to residential and commercial properties in Montana, as required by statute.

This new rule combined the previous residential and commercial rules into one.  The 2003 and 2009 reappraisal plans separated each of these property types into their own rule even though each rule contained much of the same information. 

The new rule also updates terms used to reference the property tax system.  The department no longer calls this system "PVAS" or "property valuation and assessment system;" it is a computer assisted mass appraisal system or "CAMAS."  Additionally, "CALP" is the acronym for "computer assisted land pricing" and a tool that CAMAS uses to value land; it is not a land model as the current rules reflect.  These terms, and others, are being defined in amendments to ARM 42.18.128 and ARM 42.20.106.

 

NEW RULE VI  2015 AGRICULTURAL AND FOREST LANDS REAPPRAISAL PLAN  (1)  For agricultural and forest lands, the review will consist of reviewing productivity information on agricultural and forest lands and the land use type.  Class three agricultural and forest lands are valued in accordance with ARM Title 42, chapter 20.  Use changes are updated annually on both agricultural and forest lands.  For agricultural lands the valuation methodology and agricultural lands valuation schedules are developed in accordance with 15-7-201, MCA.  For forest lands the valuation methodology and forest lands valuation schedules are developed in accordance with 15-44-103, MCA.  The agricultural and forest lands values will reflect productivity values in accordance with 15-7-201 and 15-44-103, MCA.

(2)  The reappraisal of agricultural and forest land improvements consists of:

(a)  field reviews, as appropriate, including:

(i)  determining accuracy of existing information in CAMA, and on the property record card (PRC);

(ii)  observing condition;

(iii)  reviewing quality of construction and depreciation assignment; and

(iv)  collecting additional data as needed;

(b)  multiple field reviews of each property will be kept to an absolute minimum;

(c)  collection, verification, and analysis of agricultural and forest lands property data;

(d)  data entry in CAMA includes:

(i)  correcting, updating, or adding property data;

(ii)  reviewing edit reports; and

(iii)  the addition of supplementary data, including outbuildings.

(3)  This rule applies to tax years January 1, 2015, through December 31, 2021.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA

 

REASONABLE NECESSITY:  New Rule VI is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The rule provides information for the public explaining the process to be followed by the department during the next reappraisal cycle for agricultural and forest lands, as required by statute.

The new rule updates terms used to reference the property tax system.  The department no longer calls this system "PVAS" or "property valuation and assessment system;" it is a computer assisted mass appraisal system or "CAMAS."  Additionally, "CALP" is the acronym for "computer assisted land pricing" and a tool that CAMAS uses to value land; it is not a land model as the current rules reflect.  As stated above, these terms are being defined in the definitions rules in this notice.

 

NEW RULE VII  2015 INDUSTRIAL PROPERTY REAPPRAISAL 

(1)  Industrial properties are appraised by industrial appraisers and the resulting appraised values are distributed to the appropriate department field office.  Each industrial property is reappraised annually.

(2)  The reappraisal plan provides for industrial property to be valued as an entity; that is to say, the valuation includes both real and personal property valuation components.  For valuation methodology, the department will rely upon ARM 42.22.1304 through 42.22.1310.  The department will be responsible for valuing industrial property as that concept is defined in ARM 42.22.1301, 42.22.1302, and 42.22.1303.

(3)  This rule applies to tax years January 1, 2015, through December 31, 2021.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, MCA

 

REASONABLE NECESSITY:  New Rule VII is necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  This rule provides information for the public explaining the process the department will utilize when appraising industrial property during the next reappraisal cycle, as required by statute.

 

4.  The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

 

42.18.122  MONTANA APPRAISAL MANUAL - RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL  (1) and (2) remain the same.

(3)  If the 2008 Montana Appraisal Manual does not provide information necessary to value a specific property, the department shall use other construction cost manuals with a publication date as close to the 2008 Montana Appraisal Manual as possible, such as Marshall Valuation Service; Richardson Engineering Services, Inc., or R.S. Means Company, Inc. The cost base schedules set out in those publications will be considered to reflect July 1, 2008 Janurary 1, 2014, cost information.

(4) through (7) remain the same.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP: 15-7-111, MCA

 

REASONABLE NECESSITY:  The proposed amendments to ARM 42.18.122 are necessary for the department to comply with the requirements of 15-7-111, MCA to promulgate a reappraisal plan.  The proposed amendments adopt the applicable date for the cost base schedules for the 2015 reappraisal cycle.

 

42.18.124  CLARIFICATION OF VALUATION PERIODS  (1)  In compliance with 15-7-103, MCA:

(a)  For the taxable years from January 1, 2003, through December 31, 2008, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2002.

(b)  For the taxable years from January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of July 1, 2008 January 1, 2014.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-6-134, 15-7-103, 15-7-111, MCA

 

REASONABLE NECESSITY:  The proposed amendments to ARM 42.18.124 are necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The proposed amendments adopt the applicable closing date of when property will be valued for the 2015 reappraisal cyle.

 

42.18.128  DEFINITIONS  The following definitions apply to terms used in this subchapter:

(1)  "CALP" means a computer assisted land pricing model system and refers to the property valuation system program which provides the user with the ability to input the various land pricing parameters for use in the valuation of residential and commercial property.

(2)  "CAMA" means Computer Assisted Mass Appraisal (System), which is the computer software the department uses to administer and value real property.

(2) and (3) remain the same, but are renumbered (3) and (4).

(4)  "PVAS" means the department's property valuation assessment system.

(5) remains the same.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-112, 15-7-139, 15-9-101, MCA

 

REASONABLE NECESSITY:  The proposed amendments to ARM 42.18.128 are necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The department is proposing to remove a definition that is no longer used in the reappraisal plan process.  The definition of CALP is being amended to expand on the term as it applies to land pricing parameters.  The department's computer software used to administer the appraisal system is referred to as the CAMA system and this definition is not found in any of the current rules.  This definition provides the correct title of this acronym.

 

42.20.106  DEFINITIONS  The following definitions apply to this subchapter:

(1)  "Abstraction" also referred to as extraction, means a method of estimating land value in which the depreciated cost of the improvements on the improved property is estimated and deducted from the total sale price to arrive at an estimated sale price for land.

(2)  "Allocation" means a method of estimating land value in which sales of improved properties are analyzed to establish a typical ratio of site value to total property value and this ratio is applied to the property being appraised or the comparable sale being analyzed.

(1)(3)  "Attached" as it applies to a manufactured or mobile home means being bolted or cable anchored to the permanent foundation in accordance with Housing and Urban Development standards.

(2) remains the same, but is renumbered (4).

(3)(5)  "Comparable properties" means properties that have similar utility, use, function, and are of a similar type as the subject property.  Comparable properties must be influenced by the same set of economic trends, and physical, economic, governmental, and social factors as the subject property.  Comparable properties must have the potential of a similar use as the subject property.  For any property that does not fit into this definition, the department will rely on the definition of comparable property contained in 15-1-101, MCA.

(a)  Within the definition of comparable property, the following types of property are considered comparable:

(i)  single-family residences with ancillary improvements are comparable to other single-family residences with ancillary improvements;

(ii)  multifamily residences are comparable to other multifamily residences;

(iii)  mobile homes are comparable to other mobile homes;

(iv)  residential city and town lots are comparable to other residential city and town lots;

(v)  commercial city and town lots are comparable to other commercial city and town lots;

(vi)  residential tract land is comparable to other residential tract land;

(vii)  commercial tract land is comparable to other commercial tract land;

(viii)  improvements and outbuildings necessary to the operation of a qualified agricultural property are comparable to other improvements and outbuildings on qualified agricultural properties;

(ix)  one-acre sites beneath improvements on land classified as nonqualified agricultural or forestland are comparable to residential tract land;

(x)  condominiums are comparable to other condominiums;

(xi)  townhomes are comparable to other townhomes;

(xi)(xii)  industrial improvements are comparable to other industrial improvements;

(xii)(xiii)  industrial land is comparable to other industrial land; and

(xiii)(iv)  manufactured homes are comparable to other manufactured homes.

(4) and (5) remain the same, but are renumbered (6) and (7).

(8)  "Cost approach" means the value of a taxpayer's building(s) is/are developed using construction cost information obtained from across the state. 

(6) and (7) remain the same, but are renumbered (9) and (10).

(11)  "Income approach" means the value of a taxpayer's building(s) is/are developed by using income and expense information obtained from commercial businesses across the state.

(12)  "Mass Appraisal" is the process of valuing a group of properties as of a given date, using standardized methods, employing common data, and allowing for statistical testing.

(13)  "Mass Appraisal Model" is a mathematical expression of how supply and demand factor interact in a real property market.

(14)  "Multiple Regression Analysis (MRA)" means the value of a property is determined using statistical analysis.  The statistical analysis helps to define the relationship between the various characteristics of sold properties and those properties' sale prices.

(8) through (11) remain the same, but are renumbered (15) through (18).

(19)  "Sales comparison approach" means that a property's value is developed by comparing sale prices of similar properties (comps) to the taxpayer's property (subject property). 

(12) remains the same but is renumbered (20).

(21)  "Subject property" is the property being appraised.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-6-101, 15-7-111, 15-7-112, 15-7-304, 15-7-306, 15-9-101, 15-24-1501, MCA

 

REASONABLE NECESSITY: The proposed amendments to ARM 42.20.106 are necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The proposed amendments are necessary to include definitions for terminology used in the reappraisal plan.

 

42.22.1304  VALUATION OF INDUSTRIAL IMPROVEMENTS  (1)  All industrial improvements shall be valued by the use of the 2002 Montana Appraisal Manual.

(2) remains the same.

(3)  Upon the determination of the property's effective age, it shall be depreciated on an age/life basis according to the internal program schedules of the 2002 Montana Appraisal Manual.

(4)  If the reproduction cost of the property is not listed, or is not accurately listed in the 2002 Montana Appraisal Manual for the specific property being appraised, then the department may use other appropriate cost manuals such as "Means" or "Marshall Valuation Service" to obtain the best estimate of reproduction cost.  This reproduction cost would be depreciated on an age/life basis to arrive at market value for assessment purposes.

(5) remains the same.

 

AUTH:  15-1-201, MCA

IMP:  15-6-134, MCA

 

REASONABLE NECESSITY: The proposed amendments to ARM 42.22.1304 are necessary for the department to comply with the requirements of 15-7-111, MCA, to promulgate a reappraisal plan.  The proposed amendments remove the year reference to the Montana Appraisal Manual as a housekeeping change.

 

5.  The department proposes to repeal the following rules:

 

ARM 42.18.106  2003 MONTANA REAPPRAISAL PLAN  which can be found on page 42-1805 of the Administrative Rules of Montana.

 

AUTH:  15-1-201, MCA

IMP:  15-7-111, MCA

 

REASONABLE NECESSITY:  The department proposes to repeal ARM 42.18.106, because the rule is specific the 2003 property reappraisal cycle and is no longer necessary.

 

42.18.109  2003 RESIDENTIAL REAPPRAISAL PLAN  which can be found on page 42-1807 of the Administrative Rules of Montana.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, MCA

 

REASONABLE NECESSITY:  The department proposes to repeal ARM 42.18.109, because the rule is specific the 2003 property reappraisal cycle and is no longer necessary.

 

42.18.112  2003 COMMERCIAL REAPPRAISAL PLAN  which can be found on page 42-1810 of the Administrative Rules of Montana.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, MCA

 

REASONABLE NECESSITY:  The department proposes to repeal ARM 42.18.112, because the rule is specific the 2003 property reappraisal cycle and is no longer necessary.

 

42.18.115  2003 AGRICULTURAL/FOREST LAND AND IMPROVEMENTS REAPPRAISAL which can be found on page 42-1814 of the Administrative Rules of Montana.

 

AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-7-111, 15-7-201, 15-44-103, MCA

 

REASONABLE NECESSITY:  The department proposes to repeal ARM 42.18.115, because the rule is specific the 2003 property reappraisal cycle and is no longer necessary.

 

42.22.1314  2003 INDUSTRIAL PROPERTY REAPPRAISAL which can be found on page 42-2265 of the Administrative Rules of Montana.

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-7-111, MCA

 

REASONABLE NECESSITY:  The department proposes to repeal ARM 42.22.1314, because the rule is specific the 2003 property reappraisal cycle and is no longer necessary.

 

6.  Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing.  Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov and must be received no later than November 26, 2012.

 

7.  Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.

 

8.  An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov.  Select the "Legal Resources" link in the left hand column, and click on the "Rules" link within to view the options under the "Current Rulemaking Actions – Published Notices" heading.  The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered.  While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable due to system maintenance or technical problems.

 

9.  The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency.  Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters.  Notices will be sent by e-mail unless a mailing preference is noted in the request.  Such written request may be mailed or delivered to the person in 6 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

10.  The bill sponsor contact requirements of 2-4-302, MCA, do not apply.

 

 

 

/s/ Cleo Anderson                            /s/ Dan R. Bucks

CLEO ANDERSON                        DAN R. BUCKS

Rule Reviewer                                 Director of Revenue

 

Certified to Secretary of State October 15, 2012

 

 

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security