48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-15-101 County Tax Appeal Board -- Meetings And Compensation
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(1) The board of county commissioners of each county shall appoint a county tax appeal board, with a minimum of three members and with the members to serve staggered terms of 3 years each. The members of each county tax appeal board must be residents of the county in which they s…
Mont. Code Ann. § 15-15-102 Application For Reduction In Valuation -- Reduced Tax Rate -- Certification As Primary Residence
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(1) The county tax appeal board may not reduce the valuation of property or review eligibility for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411, or review eligibility as a primary residence under 15-6-703…
Mont. Code Ann. § 15-15-103 Examination Of Applicant -- Failure To Hear Application
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(1) Before the county tax appeal board grants any application or makes any reduction applied for, it shall examine on oath the person or agent making the application with regard to the value of the property of the person or eligibility for the homestead reduced tax rate provided …
Mont. Code Ann. § 15-15-104 Appeal To Montana Tax Appeal Board
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(1) If the appearance provisions of 15-15-103(1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301. (2) If an appeal has b…