Montana Administrative Code

2.51.101 ORGANIZATIONAL RULE The organizational rule of the Montana Tax Appeal Board is set forth in ARM 2.1.101 and is herein adopted and incorporated by this reference. Authorizing statute(s): 2-4-201 MCA History: 2-4-201 MCA; EMERG, NEW, Eff. 11/5/73; AMD, Eff. 6/27/23.

2.51.201 MODEL PROCEDURAL RULE TheMontana Tax Appeal Board has adopted and incorporated the attorney general's model procedural rules one through 28, by reference to such rules as stated in ARM 1.3.101 through ARM 1.3.233. Authorizing statute(s): 2-4-201 MCA Implementing statute(…

2.51.301 ORGANIZATION, MEETINGS, AND DUTIES GENERALLY (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-201 MCA Implementing statute(s): 15-2-201, 15-15-101, and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; AMD, Eff. 6/3/74; AMD, Eff. 6/1/75; AMD, Eff. 10/5/75; AMD, 1977…

2.51.302 APPLICATION FOR HEARING (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-201 MCA Implementing statute(s): 15-2-201, 15-15-102, and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; AMD, Eff. 7/1/75; AMD, 1977 MAR p. 723, Eff. 10/25/77; REP, 1986 MAR p. 1174, Eff. 7/…

2.51.303 NOTICE OF HEARING AND HEARING ON APPLICATION (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-201 MCA Implementing statute(s): 15-2-201 and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.304 RECORD OF HEARING (IS HEREBY REPEALED) Authorizing statute(s): Secs. 15-2-104 and 15-2-201 MCA Implementing statute(s): 15-2-201 and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; AMD, Eff. 6/3/74; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.305 EVIDENCE (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-201 MCA Implementing statute(s): 15-2-201 and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.306 EX PARTE CONSULTATIONS PROHIBITED (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-201 MCA Implementing statute(s): 15-2-201 and 15-15-103 MCA History: EMERG, NEW, Eff. 11/5/73; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.307 ORDERS OF THE BOARD The final action of a county tax appeal board upon applications shall be entered in the record by order on forms prescribed by theMontana Tax Appeal Board. The orders shall specify the changes to be made in the assessment roll. A signed copy of a boar…

2.51.308 APPEALS (IS HEREBY REPEALED) Authorizing statute(s): Secs. 15-2-104 and 15-2-201 MCA Implementing statute(s): 15-2-201, 15-2-301 and 15-15-104 MCA History: EMERG, NEW, Eff. 11/5/73; AMD, Eff. 6/3/74; AMD, 1977 MAR p. 723, Eff. 10/25/77; REP, 1986 MAR p. 1174, Eff. 7/18/8…

2.51.401 APPEALS-NOTICES (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-104 MCA Implementing statute(s): 15-2-201, 15-2-301, and 15-15-104 MCA History: NEW, 1977 MAR p. 723, Eff. 10/25/77; AMD, 1978 MAR p. 504, Eff. 4/25/78; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.402 ORDER OF THE BOARD (IS HEREBY REPEALED) Authorizing statute(s): Sec. 15-2-104 MCA Implementing statute(s): 15-2-201, 15-2-301, and 15-15-104 MCA History: NEW, 1977 MAR p. 723, Eff. 10/25/77; REP, 1986 MAR p. 1174, Eff. 7/18/86.

2.51.403 DECISION BY THE BOARD With respect to personal property, the decision of the Montana Tax Appeal Board shall be final and binding upon the parties to the appeal for the tax year in question unless it is reversed or modified by the district court upon judicial review. With…

2.51.501 CLASS FOUR RESIDENTIAL PROPERTY APPEALS; OPTIONAL INFORMAL REVIEW A taxpayer filing an appeal with the Montana Tax Appeal Board (board) in accordance with 15-2-301(1)(b), MCA, for Class Four residential property may elect to have the appeal heard informally. A taxpayer e…

2.52.201 PETITION FOR TRIAL (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2632, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.202 ANSWERS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.203 SERVICE (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2633, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.204 ALTERNATIVE PLEADING (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.205 AMENDING PLEADING (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2633, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.206 JOINING THIRD PARTIES (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.207 INTERVENTION (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.208 TIME AND PLACE OF TRIAL GENERALLY (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2633, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.209 EMERGENCY HEARINGS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.210 SETTING TIME AND PLACE OF HEARING BY STIPULATION OR IN BEST INTERESTS OF COURT (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.…

2.52.211 WITNESS LIST (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2634, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.212 MEDICAL REPORTS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2635, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.213 PRETRIAL CONFERENCE (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2635, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.214 DEPOSITIONS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2635, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.215 INTERROGATORIES (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2635, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.216 MOTIONS TO PRODUCE (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1980 MAR p. 2642, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.217 VACATING AND RESETTING PRETRIAL CONFERENCE OR TRIAL (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2636, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. …

2.52.218 CONDUCT OF TRIAL (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2636, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.219 INFORMAL DISPOSITION (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.220 FINDINGS OF FACT AND CONCLUSIONS OF LAW AND BRIEFS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2636, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 1…

2.52.221 MASTERS AND EXAMINERS--RECOMMENDATIONS FOR BENCH ORDERS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2637, Eff. 9/26/80; REP, 1983 MAR p. 1715, E…

2.52.222 REHEARING (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; AMD, 1980 MAR p. 2637, Eff. 9/26/80; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.223 APPEALS (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.224 RULES COMPLIANCE (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.

2.52.225 APPEALS REGARDING CRIME VICTIMS' COMPENSATION, OCCUPATIONAL DISEASE CLAIMS, AND SUBROGATION (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Ef…

2.52.231 REVIEW (IT IS HEREBY REPEALED) . Authorizing statute(s): Sec. 2-4-201 MCA Implementing statute(s): Sec. 2-4-201 MCA History: NEW, 1979 MAR p. 798, Eff. 7/27/79; REP, 1983 MAR p. 1715, Eff. 11/26/83.