BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.18.107, 42.18.110, 42.18.113, 42.18.122, and 42.18.124 relating to Montana's Property Appraisal Plan

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NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

1.  On July 31, 2008, the department published MAR Notice No. 42-2-796 regarding the proposed amendment of the above-stated rules at page 1555 of the 2008 Montana Administrative Register, issue no. 14.

 

2.  A public hearing was held on August 21, 2008, to consider the proposed amendments. The department proposed additional amendments at the hearing. However, after further review the department has decided not to proceed with those amendments at this time. If circumstances change in the future where the department is required to consider other statistical data concerning the appraisal date, the department will proceed with a new rulemaking action at that time. 

 

3.  No oral comments were received during the hearing. Written comments were received and are summarized as follows along with the response of the department:

 

COMMENT NO. 1: Mr. Mike Green, Attorney at Law, Helena, stated the date amendment shown in ARM 42.18.124 was incorrect and the amendment to the rule should change the second "January" rather than the first to "July."

 

RESPONSE NO. 1: The department concurs with Mr. Green's statement and has amended the rule as shown below to correct this error.

 

COMMENT NO. 2: Ms. Mary Whittinghill, Executive Director, Montana Taxpayers' Association, Helena, stated that she believes a further amendment is necessary in ARM 42.18.110(1)(d) with regard to the reference of the location of the CALP definition. She stated that the definition is now located in ARM 42.18.128. She stated that ARM 42.18.107(3) should have also been amended with these rules to reflect the correct location of the PVAS definition, which was also moved to ARM 42.18.128.

 

RESPONSE NO. 2: The department concurs with Ms. Whittinghill's comments and has amended the rules as shown below to reflect her suggestions.

 

4. As a result of the comments received the department amends ARM 42.18.107, 42.18.110, and 42.18.124 with the following changes, stricken matter interlined, new matter underlined:

 

42.18.107 2009 MONTANA REAPPRAISAL PLAN  (1) through (2)(d) remain the same.

(3) PVAS, as defined in ARM 42.2.304 42.18.128, is used to assist in the valuation process. The department determines a new appraised value for each:

(a) through (5) remain the same.

 

            AUTH:  15-1-201, MCA

            IMP:  15-7-111, 15-7-133, MCA

 

42.18.110 2009 RESIDENTIAL REAPPRAISAL PLAN (1) The reappraisal of residential property consists of:

(a) through (c) remain as proposed.

(d) development and review of CALP models, as CALP is defined in ARM 42.2.304 42.18.128;

(e) through (13) remain as proposed.

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-7-111, MCA

 

            42.18.124 CLARIFICATION OF VALUATION PERIODS (1) and (1)(a) remain as proposed.

(b) For the taxable years from July January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January July 1, 2008.

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-6-134, 15-7-103, 15-7-111, MCA

 

5. Therefore, the department amends ARM 42.18.107, 42.18.110, and 42.18.124 with the amendments listed above and amends ARM 42.18.113 and 42.18.122 as proposed.

 

6. An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Adoption Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

/s/ Cleo Anderson                                         /s/ Dan R. Bucks

CLEO ANDERSON                                      DAN R. BUCKS

Rule Reviewer                                               Director of Revenue

 

Certified to Secretary of State September 2, 2008