reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1405 - NEW TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS - INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 7-15-4216,
					 7-15-4282,
					 7-15-4284,
					 7-15-4295,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1406 - NEW AEROSPACE TRANSPORTATION AND TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS - INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 7-15-4216,
					 7-15-4282,
					 7-15-4284,
					 7-15-4296,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1407 - DETERMINATION OF BASE AND INCREMENTAL TAXABLE VALUES OF URBAN RENEWAL DISTRICTS (URD) OR TARGETED ECONOMIC DEVELOPMENT DISTRICTS (TEDD)

Current through Register Vol. 13, July 5, 2024
(1) The department will determine the:
(a) base taxable value for a URD or TEDD as
				the taxable value of all property located within the district, exclusive of any
				Title 15, chapter 24, MCA, locally approved abatement reductions, as of January
				1 of the base year established in accordance with ARM
				42.19.1403(6)
				and
				42.19.1404(6);
				and
(b) incremental taxable value
				by subtracting the base taxable value identified in (1)(a) from the total
				taxable value of all property within the district.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1408 - DETERMINATION AND REPORT OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES - TIMING (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 7-15-4284,
					 7-15-4285,
					 15-10-202,
					 15-10-420,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1409 - NOTIFICATION OF AMENDMENT OF BOUNDARIES OR CHANGES WITHIN AN EXISTING TAX INCREMENT FINANCE DISTRICT - NEWLY TAXABLE PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 7-15-4282,
					 7-15-4284,
					 15-10-420,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1410 - INFORMATION REQUIRED BY THE DEPARTMENT TO CERTIFY BASE YEAR TAXABLE VALUES OF AN AMENDED OR CHANGED TAX INCREMENT FINANCING DISTRICT (TIFD) (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 7-15-4282,
					 7-15-4284,
					 7-15-4285,
					 15-10-420,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1411 - DETERMINATION OF BASE YEAR TAXABLE VALUES OF AN AMENDED TIFD - REPORTING OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 7-15-4282,
					 7-15-4284,
					 7-15-4285,
					 15-10-420,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1412 - LOCAL GOVERNMENT REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) No later than October 1 of each year, the
				local government must provide the department with a copy of each bond
				resolution or ordinance required under
				7-15-4301,
				MCA, and on a form provided by the department, must report the following
				information:
(a) contact for the
				district;
(b) year the district
				expires;
(c) details on any bonds
				secured by the tax increment, if applicable, including the:
(i) dollar amount of the bond(s)
				issued;
(ii) term of year on the
				bond(s) issued; and
(iii)
				retirement of any bond(s);
(d) details on remittance agreements
				including:
(i) whether the district has a
				remittance agreement;
(ii) the
				names of the agreements; and
(iii)
				the dollar amount remitted; and
(e) a description of changes or amendments,
				if any, made to the district in the previous fiscal year.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.101 - CITY AND TOWN LOTS AND IMPROVEMENTS

Current through Register Vol. 13, July 5, 2024
(1) The
				assessment of city and town lots and the assessment of rural and urban
				improvements shall be at market value as determined by an appraisal using one
				or more of the three accepted approaches to determine value:
(a) the cost approach, where the department's
				Appraisal Guide and national cost service manuals, as indicated in ARM
				42.18.122, are used;
(b) the sales comparison approach; and
(c) the income approach.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.102 - PROPERTY TAX EXEMPTION APPLICATION PROCESS AND REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) A property owner of record, their agent,
				or a federally recognized tribe who seeks a property tax exemption authorized
				under
				15-6-201,
				15-6-203,
				15-6-209,
				15-6-221,
				and
				15-6-227,
				MCA, must submit a department property exemption application form (application)
				and provide the department with the documents and information specific to the
				property type and the exemption sought, as required by this rule and ARM
				42.20.102A.
(2) All applications
				submitted to the department for property owned by an applicant as of January 1
				must be postmarked no later than March 1 of the year in which the exemption is
				sought.
(3) All applications
				postmarked after March 1 will be considered for the following tax year only,
				except as provided in (a) and (b).
(a) If an
				applicant acquires ownership of the property after January 1 but before March
				1, the application must be submitted and postmarked no later than 30 days after
				the acquisition date. For example, an applicant who acquires ownership of
				property on February 15, must submit an application postmarked no later than
				March 17.
(b) If an applicant is
				applying for an exemption in response to the department's written notification
				that the property will be placed on the tax roll for the current tax year, the
				application must be postmarked no later than 30 days after the date of the
				department's notice. For example, an applicant who is notified by the
				department on February 15 of the property's placement on the tax roll, must
				submit an application postmarked no later than March 17.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.102A - ADDITIONAL DOCUMENTATION REQUIREMENTS FOR PROPERTY TAX EXEMPTION APPLICATIONS

Current through Register Vol. 13, July 5, 2024
(1) In addition to
				the property tax exemption application requirements of ARM
				42.20.102,
				a property owner of record, the property owner's agent, or a federally
				recognized tribe must submit with its application the additional documentation
				provided in (2) through (17), as applicable, based on the specific use of the
				property.
(2) For property used for
				religious purposes:
(a) proof that the
				buildings and furnishings are owned by a church and are used for actual
				religious worship or for the residences of the clergy;
(b) proof that the church's land parcel does
				not exceed 15 acres or one acre for a clergy residence if the land and
				improvements are used for educational or youth recreational activities, and are
				available for public use; and
(c)
				proof the resident of the parsonage is a member of the clergy, such as a
				certificate of ordination or license.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.103 - TAX BENEFITS FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF EXISTING BUILDINGS OR STRUCTURES

Current through Register Vol. 13, July 5, 2024
(1) The property
				owner of record or the property owner's agent must make application to the
				appropriate governing body in order to be eligible for tax benefits for
				remodeling, reconstruction, or expansion of existing buildings or structures
				which are available pursuant to
				15-24-1501, MCA. Application will
				be made on a form available from the county commissioners of the affected
				county or, if the construction will occur within an incorporated city or town,
				on a form available from the city commission or the local governing body. The
				application to the affected governing body must be made prior to completion of
				a building permit or prior to commencement of construction. Failure to make
				application prior to completion of a building permit or prior to commencement
				of construction will result in the waiver of all construction period tax
				benefits. Additionally, all subsequent tax benefits, if approved, will be
				calculated as of the date the building permit was completed or as of the date
				construction began, whichever is earlier.
(2) Applications from the local governing
				body must be received by the department for review before April 1 of the tax
				year for which the benefits are sought. The department will attempt to perform
				a field evaluation within 30 days of receipt of the application and provide
				that information to advise the local governing body whether the remodeling,
				reconstruction, or expansion of the existing building or structure increases
				the taxable value of that structure or building by at least 2.5%.
(3) The local governing body shall review the
				application and information from the department to determine whether to approve
				or to deny the application. A copy of the processed application form reflecting
				the governing body's decision shall be sent to the local department office in
				the county in which the property is located.
(4) Sufficient quantities of application
				forms (AB-56) will be provided to all local governing bodies by the department.
				Additional application forms will be made available upon request. The
				application form shall require the submission of the following information by
				the applicant:
(a) property owner's
				name;
(b) description of
				property;
(c) location of
				property;
(d) legal description of
				property;
(e) mailing address of
				owner of property, including:
(i)
				city;
(ii) state; and
(iii) zip code;
(f) taxable value increase due to
				remodeling;
(g) starting date of
				the remodeling, reconstruction, or expansion; and
(h) owner's signature.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.104 - COMPARABLE PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.107 - VALUATION METHODS FOR COMMERCIAL PROPERTIES

Current through Register Vol. 13, July 5, 2024
(1) When determining the market value of
				commercial properties, department appraisers will consider, if the necessary
				information is available, an income approach valuation.
(2) When the department uses an appraisal
				method that values land and improvements as a single unit, the department shall
				establish a combined appraised value of land and improvements. The single unit
				value method includes, but is not limited to, the comparable sales method for
				residential condominiums and the income method for commercial property. The
				assessment notice must contain a single combined appraised value of the land
				and improvements.
(3) If the
				department is not able to develop an income model with a valid capitalization
				rate based on the stratified direct market analysis, the band-of-investment
				method, or another accepted method, or is not able to collect sound income and
				expense data, the final value chosen for ad valorem tax purposes will be based
				on the cost approach or, if appropriate, the market approach to value. The
				final valuation is that which most accurately estimates market value.
(4) The International Association of
				Assessing Officers' (IAAO) standards for choice of method guide the
				department's appraisal decisions. The generally preferred method is the income
				method to valuation. The department will document in the official record the
				reason(s) for choosing an alternative method.
15-1-201,
					 15-7-139, MCA; IMP,
					 15-7-101,
					 15-7-102,
					 15-7-103,
					 15-7-111,
					 15-7-139,
					 15-7-201,
					 15-44-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.108 - INCOME APPROACH

Current through Register Vol. 13, July 5, 2024
(1) The income
				approach is based on the theory that the market value of income-producing
				property is related to the amount, duration, and certainty of its
				income-producing capacity. The formula used by the department to estimate the
				market value of income-producing property through application of the income
				approach to value is V = I/R where:
(a) "V"
				is the value of the property to be determined by the department;
(b) "I" is the typical property net income
				which shall reflect market rents, not investment value income or other rents,
				for the type of properties being appraised; and
(c) "R" is the capitalization rate determined
				by the department as provided in ARM
				42.20.109.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.109 - CAPITALIZATION RATES

Current through Register Vol. 13, July 5, 2024
(1) When using the
				income approach, the department will develop overall capitalization rates which
				may be according to use type, location, and age of improvements. Rates will be
				determined by dividing the net income of each property in the group by its
				corresponding valid sale price. The overall rate chosen for each group is the
				median of the rates in that group. The final overall rate must include an
				effective tax rate.
(2) If there
				are insufficient sales to implement the provisions of (1), the department will
				consider using a yield capitalization rate. The rate shall include a return of
				investment (recapture), a return on investment (discount), and an effective tax
				rate. The discount is developed using a band-of-investment method for types of
				commercial property. The band-of-investment method considers the interest rate
				that financial institutions lend on mortgages and the expected rate of return
				an average investor expects to receive on the equity. This method considers the
				actual mortgage rates and terms prevailing for individual types of
				property.
(3) A straight-line
				recapture rate and effective tax rate will be added to the discount rate to
				determine the yield capitalization rate.
15-1-201, MCA; IMP,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.110 - TAX EXEMPTION AND REDUCTION FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF CERTAIN COMMERCIAL PROPERTY

Current through Register Vol. 13, July 5, 2024
(1) To be
				eligible for tax exemption and tax reduction for remodeling, reconstruction, or
				expansion of existing commercial buildings or structures which are available
				pursuant to
				15-24-1502, MCA, the property
				owner of record or the property owner's agent must make application to the
				appropriate governing body. The application to the affected governing body:
(a) will be made on a form available from the
				county commissioners of the affected county or, if the construction will occur
				within an incorporated city or town, on a form available from the city
				commission or the local governing body; and
(b) must be made prior to completion of a
				building permit or prior to commencement of construction.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.111 - TIMBERLANDS EAST OF THE CONTINENTAL DIVIDE, INCLUDING DEER LODGE AND SILVER BOW COUNTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.112 - VALUATION SCHEDULE FOR EASTERN TIMBERLANDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.113 - TIMBERLAND CLASSIFICATION - GENERAL PRINCIPLES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-201,
					 15-8-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.114 - TIMBERLAND VALUATION - GENERAL PRINCIPLES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP, 15-7-10315-8
					 -111, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.115 - TIMBERLANDS - STUMPAGE VALUATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-8-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.116 - TIMBERLANDS - DISCOUNT MULTIPLIERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-8-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.117 - CLASSIFICATION CHANGE FOR MANUFACTURED HOME OR MOBILE HOME

Current through Register Vol. 13, July 5, 2024
(1) To change the status of the tax
				classification of a manufactured home, as required by
				15-1-116 and
				15-1-118, MCA, an owner of a
				manufactured home may obtain a form titled "statement of intent to declare a
				manufactured home real property" or "statement of reversal of declaration" from
				the county clerk and recorder.
(2)
				The only time the department will require the owner of record of a manufactured
				home, or his agent, to provide the department with a copy of either of the
				documents in (1) is when they are formally requesting a change in the tax
				status of a manufactured home from real to personal property or from personal
				to real property. The owner shall provide a copy of the final document which
				identifies that the process has been completed for surrendering the title or
				restoring the certificate of origin or certificate of title. For purposes of
				this section, the classification of the manufactured home as real property is
				dependent on it meeting the requirements of this section and (5).
(3) The owner of a mobile home, or his agent,
				may request a change in the tax status of a mobile home from real to personal
				property or from personal to real property, by completing a "Property
				Adjustment Form" (AB-26). The form must be returned to the local department
				office.
(4) If in the normal course
				of business, the department field staff identifies a manufactured home or
				mobile home that meets the requirements of (5), it will be classified as real
				property.
(5) Manufactured or
				mobile homes will be valued and classified as real property when the home meets
				all of the following guidelines:
(a) the
				running gear is removed; and
(b)
				the manufactured or mobile home is attached to a permanent foundation, which
				cannot feasibly be relocated. Two possible foundation types exist:
(i) a concrete, concrete block, or wood
				perimeter foundation setting on a concrete or concrete block footing;
(ii) concrete stringers with footings or
				concrete columns with attachment points and the manufactured or mobile home is
				anchored and permanently blocked and skirted; and
(c) it is placed on land that is owned or
				being purchased by the owner of the manufactured home or mobile home or, if the
				land is owned by another person, it is placed on the land with the permission
				of the landowner.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.118 - TRIBAL GOVERNMENT APPLICATION FOR A TEMPORARY PROPERTY TAX EXEMPTION

Current through Register Vol. 13, July 5, 2024
(1) A federally recognized tribe in Montana
				is eligible for a temporary property tax exemption of tribal fee land as
				provided in
				15-6-230,
				MCA.
(2) A federally recognized
				tribe in Montana must apply for a temporary tribal property tax exemption on an
				application form available from the department, on or before March 1 of the
				year for which the exemption is sought. Applications postmarked after March 1
				will be considered for the following tax year.
(3) The following documents must be submitted
				with the tribe's application to the department:
(a) United States Department of Interior
				Bureau of Indian Affairs (BIA) documentation stating that the initial written
				request or trust application submitted by the tribe was complete prior to
				January 1 of the year for which the exemption is sought;
(b) a tribal resolution identifying the fee
				land, by legal description, for which the tribe has applied for federal trust
				title; and
(c) a deed, contract for
				deed, or notice of purchaser's interest that verifies ownership.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.119 - AMMUNITION COMPONENTS MANUFACTURING - PROPERTY TAX EXEMPTION APPLICATIONS

Current through Register Vol. 13, July 5, 2024
(1) The property owner of record or the
				property owner's agent must file an application, on a form provided by the
				department, for a property tax exemption for the manufacture of ammunition
				components, as defined in
				30-20-203, MCA. The exemption
				applies only to property taxes levied on class eight personal property and to
				the mills levied on real property for state educational purposes, as described
				in 30-20-204, MCA. The application
				filing deadline for each tax year for which the exemption is being sought is
				March 1.
(2) Applications
				postmarked after the dates in (1) will be considered for the following tax year
				unless the department determines, on a case-by-case basis, that the applicant
				can demonstrate that unusual or personal circumstances existed in the tax year
				for which the application is being submitted that prevented timely filing of
				the application.
(3) The following
				criteria must be met in order to qualify for the exemption:
(a) the person or business entity must engage
				in the manufacture of ammunition components, in Montana, as their primary
				business as defined in
				30-20-203, MCA;
(b) the products of the business are and must
				remain available to commercial and individual consumers in the state;
(c) the business entity must sell
				its products to in-state commercial and individual consumers for a price no
				greater than that for out-of-state purchasers, including any products that
				leave the state regardless of destination or purchaser; and
(d) the business entity must not enter into
				any agreement or contract that could actually or potentially command or commit
				all of its production to out-of-state consumers or interfere with or prohibit
				sales and provision of products to in-state consumers.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.120 - GOLF COURSE VALUATION

Current through Register Vol. 13, July 5, 2024
(1) The department
				will determine the market value of golf courses using one of the following
				three valuation methods: income approach to value, sales comparison approach to
				value, and cost approach to value. The method used will be dependent upon
				whether sufficient data is available.
(2) When using the income approach, the
				department will determine market value using a gross income multiplier (GIM).
				For the purposes of this rule, GIM means the ratio between the sales price of
				similar properties with respect to location, golf course classification,
				condition, length of time the golf course is open, and the gross income of the
				subject property.
(3) When using a
				GIM, market value is derived by multiplying the gross income (GI) by the GIM.
				For the purposes of this rule, GI means the anticipated income from all
				operations of the real property before subtracting vacancy and operating
				expenses. Golf course gross income is from all sources including, but not
				limited to, green fees, cart path fees, cart rentals, lease income, pro shop
				income, and food and beverage income.
(4) Use of a GIM is preferred if:
(a) the highest and best use of the property
				will not change over the remaining economic life of the property;
(b) the subject property and comparable sales
				are similar; and
(c) enough sales
				and gross income data exists to determine an accurate market value.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.121 - TIMBERLANDS WEST OF THE CONTINENTAL DIVIDE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.122 - VALUATION SCHEDULE FOR FLATHEAD COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.123 - VALUATION SCHEDULE FOR GRANITE COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.124 - VALUATION SCHEDULE FOR EASTERN LAKE COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.125 - VALUATION SCHEDULE FOR WESTERN LAKE COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.126 - VALUATION SCHEDULE FOR WESTERN LEWIS AND CLARK COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.127 - VALUATION SCHEDULE FOR LINCOLN COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.128 - VALUATION SCHEDULE FOR MINERAL COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.129 - VALUATION SCHEDULE FOR MISSOULA COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.130 - VALUATION SCHEDULE FOR POWELL COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.131 - VALUATION SCHEDULE FOR RAVALLI COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.132 - VALUATION SCHEDULE FOR SANDERS COUNTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.133 - QUALIFICATION FOR CLASSIFICATION AS AGRICULTURAL OR FOREST LAND (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-201,
					 15-8-111,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.134 - VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.655
15-1-201, MCA; IMP,
					 15-6-134,
					 15-7-103,
					 15-8-111,
					 15-7-201,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.135 - PROCEDURE FOR REMOVING ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND FROM PROPERTY LAND CLASSIFICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-133,
					 15-6-134,
					 15-6-143,
					 15-7-103,
					 15-7-201,
					 15-7-202,
					 15-8-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.136 - RESIDENCE DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-8-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.137 - ELIGIBILITY FOR CLASS 14 TAX TREATMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-144,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.138 - AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON TIMBERLAND LOCATED ON DISPARATE LAND OWNERSHIPS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-144,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.139 - APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.615
15-1-201, MCA; IMP,
					 15-6-133,
					 15-6-144,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.140 - DEFINITION OF TERMS FOR PARCELS LESS THAN 20 ACRES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.141 - AGRICULTURAL LANDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.605
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.142 - GRAZING LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.680
15-1-201, MCA; IMP,
					 15-7-103,
					 15-7-201,
					 15-7-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.143 - CONTINUOUSLY CROPPED HAY LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.670
15-1-201, MCA; IMP,
					 15-7-103,
					 15-7-201,
					 15-7-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.144 - NONIRRIGATED FARM LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.660
15-1-201, MCA; IMP,
					 15-7-103,
					 15-7-201,
					 15-7-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.145 - NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.665
15-1-201, MCA; IMP,
					 15-7-103,
					 15-7-201,
					 15-7-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.146 - TILLABLE, IRRIGATED LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.675
15-1-201, MCA; IMP,
					 15-7-103,
					 15-7-201,
					 15-7-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.147 - CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING LESS THAN 20 ACRES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.620
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.148 - PRODUCTION FAILURES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.630
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.149 - MARKETING DELAY FOR ECONOMIC ADVANTAGE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.635
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.150 - CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.625
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-201,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.151 - DEFINITION OF TERMS FOR PARCELS BETWEEN 20 TO 160 ACRES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-201,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.152 - VALUATION OF NONAGRICULTURAL LAND FROM 20 TO 160 ACRES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.650
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-201,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.153 - VALUATION OF AGRICULTURAL LAND EXCEEDING 160 ACRES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.640
15-1-201, MCA; IMP,
					 15-6-133,
					 15-7-201,
					 15-7-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.154 - VALUATION OF ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON AGRICULTURAL LAND (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-134,
					 15-7-103,
					 15-7-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.155 - PROCEDURE FOR REMOVING ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS FROM PROPERTY LAND CLASSIFICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-6-134,
					 15-7-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.156 - AGRICULTURAL AND FOREST LAND USE CHANGE CRITERIA

Current through Register Vol. 13, July 5, 2024
(1) The department
				will change the classification and valuation of land from class three, as
				defined in
				15-6-133, MCA, or class ten, as
				defined in
				15-6-143, MCA, to class four, as
				defined in
				15-6-134, MCA, when any of the
				following criteria are met:
(a) restrictive
				covenants, easements, deed restrictions, servitudes, conservation easements, or
				other legal encumbrances that exist and when enforced effectively prohibit
				agricultural use of the land;
(b)
				the forest land does not meet the eligibility requirements in
				15-44-102, MCA, and subsequently
				does not meet the requirements of
				15-7-202, MCA;
(c) the land contains three or more of the
				following physical site improvements:
(i) a
				city or community sewer system;
(ii) a city or community water
				system;
(iii) street curbs and
				gutters;
(iv) a paved or
				all-weather gravel road that meets county standards;
(v) a storm sewer system;
(vi) underground or aboveground utilities
				that may include gas, electricity, telephone, or cable television;
(vii) streetlights;
(viii) a fire hydrant;
(ix) landscaping developed for the aesthetic
				benefit or security of all the landowners; or
(d) the land contains a commercial or
				industrial structure or is used in direct support of commercial or industrial
				activities.
(i) Examples of a commercial or
				industrial structure include, but are not limited to:
(A) an apartment building;
(B) an office building;
(C) a mobile home park;
(D) a warehouse;
(E) a lumber mill;
(F) a sugar beet processing plant;
(G) a refinery;
(H) a power generation facility;
(I) a greenhouse where the product is sold to
				the public;
(J) a storage tank;
				and
(K) a cellular communication
				tower.
(ii) Examples of
				land being used for commercial or industrial activity include, but are not
				limited to:
(A) a parking lot;
(B) a lumber company log yard;
(C) land used as a buffer for an industrial
				facility from adjoining land uses;
(D) land used to store sugar beets, potatoes,
				or other cash crops until those crops can be transported to a manufacturing
				facility; and
(E) land that is used
				to store horticultural crops for sale where the roots of the crop are placed in
				a container or other material and that container is either placed in the ground
				or on a platform.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.157 - FILED AND PLATTED SUBDIVISIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.158 - TIMBERLANDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-201 through
					 15-7-216,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.159 - COMMERCIAL AND INDUSTRIAL USE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.645
15-1-201, MCA; IMP,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.160 - FOREST LAND ASSESSMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.705
15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.161 - FOREST LAND CLASSIFICATION DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.162 - EXCEPTIONS TO FOREST LAND ASSESSMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.710
15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.163 - FOREST LAND OWNERSHIP (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.164 - FOREST SITE PRODUCTIVITY CLASSES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.715
15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.165 - FOREST LAND ELIGIBILITY - GENERAL PRINCIPLES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.735
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 15-44-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.166 - FOREST LAND VALUATION ZONES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.720
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 15-44-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.167 - FOREST LAND VALUATION FORMULA

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.725
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 15-44-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.168 - FOREST COSTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.730
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 15-44-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.169 - NATURAL DISASTER REDUCTION - GENERAL PRINCIPLES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.740
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-101,
					 15-44-102,
					 15-44-103,
					 15-44-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.170 - FOREST LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.20.745
15-1-201,
					 15-44-105, MCA; IMP,
					 15-44-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.171 - LAND CLASSIFICATION DETERMINATION DATE FOR CLASS THREE, FOUR, AND TEN PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 15-6-133,
					 15-7-103,
					 15-7-201,
					 15-7-202,
					 15-7-203,
					 15-7-206,
					 15-7-207,
					 15-7-208,
					 15-7-209,
					 15-7-210,
					 15-7-212,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.20 - REAL PROPERTY › Subchapter 42.20.1 - Valuation of Real Property › Rule 42.20.172 - EXTENSION OF STATUTORY DEADLINE FOR ASSESSMENT REVIEWS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-102,
					 MCA;