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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-212

Mediation Of Valuation Disputes -- Centrally Assessed And Industrial Properties

Official textleg.mt.gov

15-1-212 . Mediation of valuation disputes -- centrally assessed and industrial properties.

# (1)

For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provided in 26-1-813 . The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.

# (2)

If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.

# (3)

The mediation proceeding must be conducted pursuant to 26-1-813 as a private, confidential, and informal dispute resolution. The mediation must be conducted by a person who is not a public employee and must be held at a privately owned facility. Because the mediation proceeding cannot result in a judgment or a compelled agreement, the proceeding is not a governmental operation, and until the dispute between the taxpayer and the department is resolved, either by agreement or through the appeal process, the records of the mediation proceeding may not be disclosed to the public.

# (4)

Within 45 days after the request for mediation, the mediator must have been selected by the parties and the parties must have scheduled a mediation proceeding unless waived by both parties. A mediation proceeding may not proceed past 120 days without the consent of the objecting taxpayer and the department. Each party is responsible for that party's mediation costs and shall jointly share the costs of the mediator.

# (5)

A mediator is prohibited from conveying information from one party to another during the mediation unless the source party specifically allows the conveyance of the information.

# (6)

If the mediation is successful, the department shall value the property that was the subject of the objection as agreed to in the mediation.

# (7)

If the mediation is unsuccessful, the parties shall proceed to a contested case hearing as scheduled by the Montana tax appeal board.

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In this chapter (40 sections)
  1. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  2. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  3. 15-1-125 · Through 15-1-139 Reserved
  4. 15-1-140 · Terminated
  5. 15-1-141 · Repealed
  6. 15-1-142 · Terminated
  7. 15-1-143 · Terminated
  8. 15-1-144 · Through 15-1-149 Reserved
  9. 15-1-150 · Digital Assets Taxation
  10. 15-1-201 · Administration Of Revenue Laws
  11. 15-1-202 · Enforcement Of Revenue Laws
  12. 15-1-203 · Study Of Other Tax Systems
  13. 15-1-204 · Consultation With Governor
  14. 15-1-205 · Biennial Report -- Contents
  15. 15-1-206 · Waiver Of Penalties -- Interest
  16. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  17. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  18. 15-1-209 · Reserved
  19. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  20. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  21. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  22. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  23. 15-1-214 · And 15-1-215 Reserved
  24. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  25. 15-1-217 · Rulemaking Authority
  26. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  27. 15-1-219 · And 15-1-220 Reserved
  28. 15-1-221 · Short Title
  29. 15-1-222 · Taxpayer Bill Of Rights
  30. 15-1-223 · Office Of Taxpayer Assistance
  31. 15-1-224 · Through 15-1-229 Reserved
  32. 15-1-230 · Report On Income Tax Credit To Committee
  33. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  34. 15-1-232 · Deposit Of Money
  35. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  36. 15-1-301 · Investigations By Department
  37. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  38. 15-1-303 · Penalty For Refusal To Furnish Information
  39. 15-1-401 · Repealed
  40. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
Full table of contents →