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

(a) the reappraisal value;

(b) the current year phase-in value for forest land property;

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

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

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

(3) Beginning in tax year 2017, a taxpayer may request an electronic version of the classification and appraisal notice for future years. In such cases, the department will notify the taxpayer that the electronic notice is available and how to access the electronic notice.

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