BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.21.151, 42.21.153, 42.21.155, 42.21.156, and 42.22.1311 relating to personal and industrial assessed property taxes

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CORRECTED NOTICE OF AMENDMENT

 

TO:  All Concerned Persons

 

1.  On October 9, 2008, the department published MAR Notice No. 42-2-799 regarding the proposed amendment of the above-stated rules at page 2134 of the 2008 Montana Administrative Register, Issue Number 19.  On November 26, 2008, the department published the notice of amendment at page 2502 of the 2008 Montana Administrative Register, Issue Number 22.

 

2.  The reason for the correction is that the reasonable necessity and the heading pertaining to this rule action included a reference to centrally assessed property, which is incorrect.  The notice of amendment published on November 26, 2008, stated that the third sentence of the reasonable necessity statement for ARM 42.22.1311 should have included the words "and industrial" after "centrally assessed", when in fact it should have stricken the reference to centrally assessed completely.  The confusion regarding the terminology occurred because ARM 42.22.1311 is located in the chapter titled "Centrally Assessed Property" even though that rule pertains solely to industrial property.  For further clarification, the department will amend the title of chapter 22 to add the term "industrial" when replacement pages are completed at the end of this quarter.

 

3.  An electronic copy of this Corrected Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under the Notice of Rulemaking section.  The department strives to make the electronic copy of this Corrected 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 December 1, 2008