(1) The department adopts and incorporates the "Montana Agricultural Land Classification Manual" by reference. Current copies of this manual may be reviewed at the local department office.

(2) Current schedules for determining grade, classification, and assessed value per acre are adopted in ARM 42.20.660, 42.20.665, 42.20.670, 42.20.675, and 42.20.680.

(3) Taxable values for each land use and production category will be phased in or phased down pursuant to 15-7-111 , MCA, and ARM 42.20.503.