(1) This rule applies to all centrally assessed property tax appraisals issued by the department.

(2) Appraisal reports will be mailed to the taxpayer as provided in ARM 42.22.115. The appraisal report shall advise the taxpayer of the requirement to file a Request for Informal Review Form (CAB-8) or a written objection to the appraisal report within 15 days of the date of the appraisal report; and that failure to file a written objection within the 15 days shall be deemed an admission that the taxpayer agrees the appraisal is correct and final. If the taxpayer agrees with the appraisal, no response is required and the department will advise the local department field office and the taxpayer by issuing an assessment notice on or before July 1 of the year of assessment that the appraisal is final.

(3) Objections to an appraisal report shall be sent to the department within 15 days of the date on the appraisal report. If the objection is sent by the U.S. Postal Service or by any other generally accepted delivery service, the objection must be postmarked within 15 days of the date of the appraisal report. If it is sent by electronic mail, it must be sent within 15 days of the date of the appraisal report. Failure to respond within the 15 days shall be deemed an admission that the taxpayer concurs with the appraisal as stated in the appraisal report.

(a) Objections may be submitted using the APLS102F or by a detailed letter.

(b) Electronic objections will be accepted. The e-mail address, soaobjections@mt.gov, is provided on the appraisal report in the appeal rights section.

(4) Mutual extensions may be granted if both parties agree. The parties may extend the time periods in this rule after the initial objection has been filed by completing an extension form or by detailed letter.

(5) The department shall review the objection and determine whether the department agrees or disagrees with the taxpayer's objections. The department shall mail written notice to the taxpayer advising the taxpayer of the department's determination within 15 days after receipt of the objection.

(a) If the department concurs with the taxpayer, the matter is resolved by revising the appraisal report and issuing a final assessment notice.

(b) If the department disagrees with the taxpayer, it shall explain the reasons for the disagreement by issuing a revised appraisal report, notifying the taxpayer of the dispute resolution procedures and providing a copy of the Notice of Referral to the Office of Dispute Resolution (APLS102F). The department shall also notify the taxpayer that the taxpayer must submit the APLS102F or a detailed letter to the department within 15 days of the date on the revised appraisal report, and that the taxpayer will forfeit the right to a hearing if the taxpayer fails to submit the APLS102F or detailed letter within the 15-day period. Appeals should be sent to the Department of Revenue, Office of Dispute Resolution, P.O. Box 7701, Helena, Montana 59604.

(6) If the taxpayer decides to appeal the department's decision, the taxpayer shall:

(a) within 15 days of the date of the revised appraisal report forward the matter to the Office of Dispute Resolution (ODR), as required in 15-1-211, MCA, by completing the Form APLS102F, or by providing a detailed letter and submitting either document to the department; or

(b) upon mutual agreement of the parties file an appeal with the State Tax Appeal Board.

(7) If the matter is submitted to ODR, ARM 42.2.613 through 42.2.621 apply. The department has 180 calendar days from the referral date to resolve the matter.

(8) The parties can agree to settle the dispute at any point during the process.

(9) If the department fails to comply with the deadlines in this rule, the taxpayer may immediately refer the matter to ODR.