(1) For agricultural and forest lands, the review will consist of reviewing productivity information on agricultural and forest lands and the land use type. Class three agricultural and forest lands are valued in accordance with ARM Title 42, chapter 20. Use changes are updated annually on both agricultural and forest lands. For agricultural lands the valuation methodology and agricultural lands valuation schedules are developed in accordance with 15-7-201, MCA. For forest lands the valuation methodology and forest lands valuation schedules are developed in accordance with 15-44-103, MCA. The agricultural and forest lands values will reflect productivity values in accordance with 15-7-201 and 15-44-103, MCA.

(2) The reappraisal of agricultural and forest land improvements consists of:

(a) field reviews, as appropriate, including:

(i) determining accuracy of existing information in CAMA, and on the property record card (PRC);

(ii) observing condition;

(iii) reviewing quality of construction and depreciation assignment; and

(iv) collecting additional data as needed;

(b) multiple field reviews of each property will be kept to an absolute minimum;

(c) collection, verification, and analysis of agricultural and forest lands property data;

(d) data entry in CAMA includes:

(i) correcting, updating, or adding property data;

(ii) reviewing edit reports; and

(iii) the addition of supplementary data, including outbuildings.

(3) This rule applies to tax years January 1, 2015, through December 31, 2021.