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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-213

Mediation Of Valuation Disputes -- Other Property Taxpayers

Official textleg.mt.gov

15-1-213 . Mediation of valuation disputes -- other property taxpayers.

# (1)

After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value 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 according to 15-1-212 (2) through (6).

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In this chapter (40 sections)
  1. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  2. 15-1-125 · Through 15-1-139 Reserved
  3. 15-1-140 · Terminated
  4. 15-1-141 · Repealed
  5. 15-1-142 · Terminated
  6. 15-1-143 · Terminated
  7. 15-1-144 · Through 15-1-149 Reserved
  8. 15-1-150 · Digital Assets Taxation
  9. 15-1-201 · Administration Of Revenue Laws
  10. 15-1-202 · Enforcement Of Revenue Laws
  11. 15-1-203 · Study Of Other Tax Systems
  12. 15-1-204 · Consultation With Governor
  13. 15-1-205 · Biennial Report -- Contents
  14. 15-1-206 · Waiver Of Penalties -- Interest
  15. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  16. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  17. 15-1-209 · Reserved
  18. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  19. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  20. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  21. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  22. 15-1-214 · And 15-1-215 Reserved
  23. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  24. 15-1-217 · Rulemaking Authority
  25. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  26. 15-1-219 · And 15-1-220 Reserved
  27. 15-1-221 · Short Title
  28. 15-1-222 · Taxpayer Bill Of Rights
  29. 15-1-223 · Office Of Taxpayer Assistance
  30. 15-1-224 · Through 15-1-229 Reserved
  31. 15-1-230 · Report On Income Tax Credit To Committee
  32. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  33. 15-1-232 · Deposit Of Money
  34. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  35. 15-1-301 · Investigations By Department
  36. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  37. 15-1-303 · Penalty For Refusal To Furnish Information
  38. 15-1-401 · Repealed
  39. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
  40. 15-1-403 · Repealed
Full table of contents →