(1) For residential, and agricultural/forest lands new construction, the 2002 Montana Appraisal Manual is used through tax year 2008.

(2) For the reappraisal cycle beginning July 1, 2009, the 2008 Montana Appraisal Manual, adjusted for local conditions, will be used for valuing residential and agricultural/forest lands real property. The cost base schedules reflect July 1, 2008, cost information.

(3) For commercial and industrial new construction, the 2002 Montana Appraisal Manual will be used through tax year 2008. If the property is not listed in the 2002 Montana Appraisal Manual, other construction cost manuals, such as Marshall Valuation Service or Means, will be used with a publication date as close to the 2002 Montana Appraisal Manual as possible.

(4) For the reappraisal cycle beginning January 1, 2009, the 2008 Montana Appraisal Manual, adjusted for local conditions, will be used for valuing commercial and industrial real property. If the property is not listed in the 2008 Montana Appraisal Manual, other construction cost manuals such as Marshall Valuation Service; Richardson Engineering Services, Inc., entitled "Process Plant Construction Estimating Standards"; or R.S. Means Company, Inc., entitled "Building Construction Cost Data" will be used with a publication date as close to the 2008 Montana Appraisal Manual as possible. The cost base schedules reflect July 1, 2008, cost information.

(5) Copies of the valuation manuals used by the department may be reviewed in the department field office or purchased from the department by writing to the Department of Revenue, P.O. Box 8018, Helena, Montana 59604-8018.

(6) This rule applies to tax years January 1, 2009, through December 31, 2014.