Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-7-106
Courses Of Instruction, Examination, And Certification -- Additional Courses
15-7-106 . Courses of instruction, examination, and certification -- additional courses. (1) The department shall offer courses in the principles, methods, and techniques of appraising for property tax purposes property in three fields:
# (a)
residential property;
# (b)
agricultural land; and
# (c)
commercial and industrial property.
(2) The department shall conduct an examination for those who have completed a course of instruction in any of the three fields listed in subsection (1).
(3) A person may not take the examination for appraising commercial and industrial property unless the person holds a certificate in appraising residential property.
(4) The department may schedule and conduct other courses within the state for appraisers, assessors, and department personnel for training in the following subjects:
(a) personal property assessment;
(b) property tax administration; and
(c) personnel management, fiscal management, public relations, professional ethics, and related management principles.
(5) The department shall issue a certificate to each appraiser, assessor, or other person successfully completing a course of instruction and passing an examination in any of the fields provided for in subsection (1) or any subject provided for in subsection (4).
(6) The department shall permit members of the Montana tax appeal board to attend any training provided for in this section without regard to whether a board member has attained a certificate or completed a prerequisite course. Members of the board may not be required to take an examination and the department shall pay for any tuition costs from the department's budget.
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In this chapter (40 sections)
- 15-7-101 · Classification And Appraisal -- Duties Of Department Of…
- 15-7-102 · Notice Of Classification, Market Value, And Taxable Value To…
- 15-7-103 · Classification And Appraisal -- General And Uniform Methods
- 15-7-104 · Repealed
- 15-7-105 · Purpose
- 15-7-106 · Courses Of Instruction, Examination, And Certification --…
- 15-7-107 · Certification Required
- 15-7-108 · Land Split
- 15-7-109 · Reserved
- 15-7-110 · Purpose -- Reappraisal Cycle
- 15-7-111 · Periodic Reappraisal Of Certain Taxable Property
- 15-7-112 · Equalization Of Valuations
- 15-7-113 · Program Exclusive
- 15-7-114 · Law Supplemental
- 15-7-115 · Through 15-7-120 Reserved
- 15-7-121 · Repealed
- 15-7-122 · Repealed
- 15-7-123 · Through 15-7-130 Reserved
- 15-7-131 · Policy
- 15-7-132 · Repealed
- 15-7-133 · Repealed
- 15-7-134 · Repealed
- 15-7-135 · And 15-7-136 Reserved
- 15-7-137 · Department Of Revenue Notification Of New Construction By…
- 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
- 15-7-139 · Requirements For Entry On Property By Property Valuation…
- 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
- 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
- 15-7-201 · Legislative Intent -- Value Of Agricultural Property
- 15-7-202 · Eligibility Of Land For Valuation As Agricultural
- 15-7-203 · Agricultural Uses Only Considered In Valuation
- 15-7-204 · Repealed
- 15-7-205 · Repealed
- 15-7-206 · Improvements On Agricultural Land
- 15-7-207 · Continuance Of Valuation As Agricultural Land
- 15-7-208 · Reclassification By Department
- 15-7-209 · Reclassification By Owner -- Lien
- 15-7-210 · Tax On Change Of Use Of Part Of Tract
- 15-7-211 · Repealed
- 15-7-212 · Tract Crossing County Line -- Whole