42.18.137 2017-2018 AGRICULTURAL LAND REAPPRAISAL (1) The department will value all agricultural land in accordance with the 2017-2018 Montana Agricultural Land Classification Manual, published on September 23, 2016, and available at revenue.mt.gov. Agricultural land values will reflect productivity values as required by 15-7-201 and 15-44-103, MCA. (2) The reappraisal of agricultural land improvements consists of: (a) field reviews of each property, which will be kept to a minimum, including: (i) determination of the accuracy of existing information in the CAMA system and on the property record card (PRC); (ii) observation of condition; (iii) review of quality of construction and depreciation assignment; and (iv) collection of additional data as needed; (b) collection, verification, and analysis of agricultural property data; and (c) entry of data into the CAMA system including: (i) correcting, updating, or adding property data; (ii) reviewing edit reports; and (iii) adding supplementary data, including outbuildings. (3) This rule applies to tax years January 1, 2017, through December 31, 2018.
History: 15-1-201, 15-7-111, MCA; IMP, 15-7-111, 15-7-112, 15-7-201, 15-9-101, MCA; NEW, 2016 MAR p. 2339, Eff. 1/1/17. |