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| Montana Administrative Register Notice 2-51-629 | No. 13 07/07/2023 | |
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BEFORE THE MONTANA TAX APPEAL BOARD DEPARTMENT OF ADMINISTRATION OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On September 23, 2023, the board proposes to amend the above-stated rules.
2. The board will make reasonable accommodations for persons with disabilities who wish to participate in this rulemaking process or need an alternative accessible format of this notice. If you require an accommodation, contact the board no later than 5:00 p.m. on July 19, 2023, to advise us of the nature of the accommodation that you need. Please contact Heather Hardman, Department of Administration, P.O. Box 200546, Helena, Montana 59620-0546; telephone (406) 841-2922; Montana Relay Service 711, facsimile (406) 841-2930; or email to [email protected].
3. The rules as proposed to be amended provide as follows, new matter underlined, deleted matter interlined:
2.51.201 MODEL PROCEDURAL RULE (1) The
AUTH: 2-4-201, MCA IMP: 2-4-201, MCA
GENERAL STATEMENT OF REASONABLE NECESSITY: The 2021 Montana Legislature enacted Chapter 142, Laws of 2021 (Senate Bill 205), which changed the name of the State Tax Appeal Board to the Montana Tax Appeal Board. Senate Bill 205 was signed by the Governor on April 8, 2021, and became effective October 1, 2021. The board determined it is necessary to amend ARM 2.51.201, 2.51.307, and 2.51.403, to update the name of the board. In addition, the board proposes to remove the citation 15-10-304, MCA from ARM 2.51.307 as it was repealed in 1993.
2.51.307 ORDERS OF THE BOARD (1) The final action of a county tax appeal board upon applications shall be entered in the record by order on forms prescribed by the (2) remains the same. (3) With respect to personal property, the decision of the county tax appeal board shall be final and binding on all interested parties for the tax year in question unless reversed or modified upon review by the (4) With respect to taxable real property and improvements thereon, the decision of a county tax appeal board shall be final and binding unless reversed or modified upon review by the
AUTH: 15-2-201, MCA IMP: 15-2-201, 15-2-301,
2.51.403 DECISION BY THE BOARD (1) With respect to personal property, the decision of the (2) With respect to taxable real property and improvements thereon, the decision of the
AUTH: 15-2-201, MCA IMP: 15-2-201, 15-2-301, 15-15-104, MCA
4. Concerned persons may present their data, views, or arguments concerning the proposed action to the person listed in paragraph 2 above. Comments must be received no later than 5:00 p.m., August 4, 2023.
5. If persons who are directly affected by the proposed actions wish to express their data, views, or arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments to the person listed in paragraph 2 no later than 5:00 p.m., July 19, 2023.
6. If the board receives requests for a public hearing on the proposed action from 25 persons directly affected by the proposed action; from the appropriate administrative rule review committee of the Legislature; from a governmental subdivision or agency; or from an association having not less than 25 members who will be directly affected, a hearing will be held at a later date. Notice of the hearing will be published in the Montana Administrative Register. Ten percent of those directly affected has been determined to be greater than 25 based on the number of citizens in Montana.
7. An electronic copy of this proposal notice is available through the Department of Administration's website at http://doa.mt.gov/administrativerules. The department strives to make its online version of the notice conform to the official published version but advises all concerned persons that if a discrepancy exists between the official version and the department's online version, only the official text will be considered. In addition, although the department works to keep its website accessible at all times, concerned persons should be aware that the website may be unavailable during some periods, due to system maintenance or technical problems.
8. The department maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this board. Persons who wish to have their name added to the mailing list shall make a written request that includes the name, mailing address, and e-mail address of the person to receive notices and specifies that the person wishes to receive notices regarding division rulemaking actions. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written requests may be mailed or delivered to the person listed in paragraph 2 above or may be made by completing a request form at any rules hearing held by the commission.
9. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor was contacted by email and regular mail on June 27, 2023.
10. The board has determined that under 2-4-111, MCA, the proposed amendment of the above-stated rule will not significantly and directly impact small businesses.
/s/ Dave McAlpin /s/ Amie Zendron Dave McAlpin Amie Zendron Chair Rule Reviewer Montana Tax Appeal Board Montana Tax Appeal Board
Certified to the Secretary of State June 27, 2023.
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