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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-7-141

County Notification Of Proposed Valuation Decrease -- Meeting

Official textleg.mt.gov

15-7-141 . County notification of proposed valuation decrease -- meeting. (1) Except as provided in subsection (6), if the preliminary change in market value of any property in a county has decreased by more than $1.5 million since the last reappraisal, the department shall send an electronic notice to the county where the property is located. The notice may be sent in an electronic format that includes more than one property on the notice. The department shall send a copy of the county notice to each municipality located within the boundaries of the county that has received the notice.

(2) The county notice must:

# (a)

be sent no later than when the original or revised classification and appraisal notice is sent to the property owner pursuant to 15-7-102 ; and

# (b)

provide the market value for the prior reappraisal cycle and the preliminary market value.

(3) The department shall meet with the county when requested.

(4) The department shall provide the county with any public information that was relied on by the department to establish a preliminary market value before the meeting provided for in subsection (3).

(5) For properties that are subject to central assessment, the department shall send the notice described in subsection (1) after completing the apportionment process.

(6) This section does not apply to class four residential property.

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In this chapter (40 sections)
  1. 15-7-108 · Land Split
  2. 15-7-109 · Reserved
  3. 15-7-110 · Purpose -- Reappraisal Cycle
  4. 15-7-111 · Periodic Reappraisal Of Certain Taxable Property
  5. 15-7-112 · Equalization Of Valuations
  6. 15-7-113 · Program Exclusive
  7. 15-7-114 · Law Supplemental
  8. 15-7-115 · Through 15-7-120 Reserved
  9. 15-7-121 · Repealed
  10. 15-7-122 · Repealed
  11. 15-7-123 · Through 15-7-130 Reserved
  12. 15-7-131 · Policy
  13. 15-7-132 · Repealed
  14. 15-7-133 · Repealed
  15. 15-7-134 · Repealed
  16. 15-7-135 · And 15-7-136 Reserved
  17. 15-7-137 · Department Of Revenue Notification Of New Construction By…
  18. 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
  19. 15-7-139 · Requirements For Entry On Property By Property Valuation…
  20. 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
  21. 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
  22. 15-7-201 · Legislative Intent -- Value Of Agricultural Property
  23. 15-7-202 · Eligibility Of Land For Valuation As Agricultural
  24. 15-7-203 · Agricultural Uses Only Considered In Valuation
  25. 15-7-204 · Repealed
  26. 15-7-205 · Repealed
  27. 15-7-206 · Improvements On Agricultural Land
  28. 15-7-207 · Continuance Of Valuation As Agricultural Land
  29. 15-7-208 · Reclassification By Department
  30. 15-7-209 · Reclassification By Owner -- Lien
  31. 15-7-210 · Tax On Change Of Use Of Part Of Tract
  32. 15-7-211 · Repealed
  33. 15-7-212 · Tract Crossing County Line -- Whole
  34. 15-7-213 · Repealed
  35. 15-7-214 · Repealed
  36. 15-7-215 · Repealed
  37. 15-7-216 · Repealed
  38. 15-7-217 · Through 15-7-220 Reserved
  39. 15-7-221 · Repealed
  40. 15-7-222 · Terminated
Full table of contents →