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| Rule: 42.22.1306 | Prev Up Next | |
| Rule Title: VALUATION OF INDUSTRIAL PROPERTY OTHER THAN LAND | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | CENTRALLY ASSESSED PROPERTY | |
| Subchapter: | Market Value of Industrial Property | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.22.1306 VALUATION OF INDUSTRIAL PROPERTY OTHER THAN LAND (1) All property other than land or industrial improvements to land shall be valued by trending the original installed cost to a current replacement cost, then depreciating on an age/life basis to compensate for ordinary physical deterioration and/or functional obsolescence. (2) If adequate market data exist, the department may apply the approaches to valuation described in ARM 42.22.1309. History: 15-1-201, MCA; IMP, 15-8-111, MCA; NEW, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 2005 MAR p. 667, Eff. 4/29/05. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 4/29/2005 | Current | History: 15-1-201, MCA; IMP, 15-8-111, MCA; NEW, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 2005 MAR p. 667, Eff. 4/29/05. |
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