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42.20.505    CLASSIFICATION AND APPRAISAL NOTICES AND VALUATION REVIEWS FOR FOREST LAND PROPERTY

(1) As required by 15-7-102, MCA, the classification and appraisal notice shall include:

(a) the reappraisal value;

(b) the current year phase-in value for forest land property;

(c) the total amount of mills levied against the property in the prior year; and

(d) a statement that the notice is not a tax bill.

(2) A taxpayer may seek a department review of any of the required valuation items set forth in (1)(a) and (b). Additionally, a taxpayer may request a review of any of the methods used to determine those values which are shown in (1)(a) and (b).

History: 15-1-201, 15-7-111, MCA; IMP, 15-7-102, 15-7-111, MCA, and Sec. 11, Ch. 463, L. 1997; TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2002 MAR p. 3424, Eff. 12/13/02; AMD, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2015 MAR p. 2350, Eff. 1/1/16.

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