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42.20.516    APPLICATION OF PHASE-IN PROVISIONS FOR CLASS THREE, CLASS FOUR, AND CLASS TEN PROPERTIES THAT DECREASE IN VALUE DUE TO REAPPRAISAL

(1) The department will not apply a phase-in percentage calculation to class three, class four and class ten properties when the reappraisal value decreased as a result of the reappraisal of those properties. The value to be used for assessment purposes for those properties will be the reappraisal value.

(2) The reappraisal value is subject to any applicable homestead and comstead exemptions.

History: 15-1-201, MCA; IMP, 15-6-134, 15-7-111, MCA; NEW, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2002 MAR p. 3424, Eff. 12/13/02.
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