17.80.202    CERTIFICATION OF ELIGIBILITY FOR TAX ABATEMENT OR CLASSIFICATION AS CLASS FOURTEEN OR FIFTEEN PROPERTY

(1) A taxpayer who wishes to obtain a certificate of eligibility for abatement of property tax liability under 15-24-3111, MCA, for classification of property as class fourteen property under 15-6-157, MCA, or for classification of property as class fifteen property under 15-6-158, MCA, shall submit to the department a completed application for certification on a form available from the department.

(2) Within 30 days of receipt of an application pursuant to (1), the department shall determine whether the application is complete and notify the applicant in writing of its determination. The time for this determination may be extended upon written consent of the applicant. If the department determines that the application is incomplete, the department shall also describe the deficiencies. The applicant may then supplement the application or submit a new application.

(3) Within 60 days of a determination of completeness pursuant to (2), the department shall issue a certification or deny the application and notify the applicant of its decision in writing. The time for this determination may be extended upon written consent of the applicant. If the department denies the application, it shall include in the notice a statement of the reasons that the application was denied and a notification of the applicant's right to review of the denial pursuant to 15-24-3112, MCA. If the department grants the certification, it shall also notify the Department of Revenue in writing.

(4) A certification remains in effect until revoked pursuant to this subchapter.

History: 15-24-3116, MCA; IMP, 15-6-157, 15-6-158, 15-6-3112, MCA; NEW, 2008 MAR p. 1027, Eff. 5/23/08; AMD, 2011 MAR p. 233, Eff. 2/25/11.