(1) A utility will file the past two years' tax valuations from the Montana Department of Revenue.

(2) The utility will describe any informal or formal protests for its valuation or its tax expense that it has filed with any jurisdiction.

(3) For the purposes of complying with 69-3-308(2)(a)(i)(C), MCA a utility will provide a statement or table of adjustments made for the resolution of property taxes paid under protest. If there are none, it will file a statement indicating as such.