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42.20.505    ASSESSMENT NOTICES AND VALUATION REVIEWS

(1) As required by 15-7-102 , MCA, the assessment notice shall include:

(a) reappraisal value;

(b) current year phase-in value;

(c) total amount of mills levied against the property in the prior year;

(d) statement that the notice is not a tax bill; and

(e) amount of appraised value exempt from taxation under 15-6-222 , MCA.

(2) A taxpayer may seek a department review of any of the required valuation items set forth in (1) (a) , (b) , and (e) of this rule. Additionally, a taxpayer may request a review of any of the methods used to determine those values which are shown in (1) (a) , (b) , and (e) .

History: 15-1-201, 15-7-111, MCA; IMP, 15-6-201, 15-7-102, 15-7-111, MCA, and Sec. 11, Ch. 463, L. 1997; TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2002 MAR p. 3424, Eff. 12/13/02; AMD, 2006 MAR p. 3103, Eff. 12/22/06.

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