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42.22.1307    TREND FACTORS

(1) The trending factors for all property other than land or improvements to land shall be published annually by the department. These factors will be taken from the Marshall & Swift Valuation Service Guide except in those instances when the taxpayer can demonstrate to the department that another source of information will provide a more reliable indication of replacement/reproduction cost and thus the resulting "market value" for the industry as a whole.

History: 15-1-201, MCA; IMP, 15-8-111, MCA; NEW, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 2012 MAR p. 2496, Eff. 12/7/12.

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