Montana Administrative Register Notice 42-2-808 No. 18   09/24/2009    
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In the matter of the amendment of ARM 42.19.406 relating to extended property tax assistance program (EPTAP)






TO:  All Concerned Persons


1.  On August 13, 2009, the department published MAR Notice No. 42-2-808 regarding the proposed amendment of the above-stated rule at page 1397 of the 2009 Montana Administrative Register, issue no. 15.


2.  A public hearing was held on September 2, 2009, to consider the proposed amendment.  No one appeared at the hearing to testify.


3.  No written comments were received subsequent to the hearing.  The department amends ARM 42.19.406(3)(a) as shown below because the month of August has passed and therefore will not be applicable for this rule.


42.19.406  EXTENDED PROPERTY TAX ASSISTANCE PROGRAM  (1) through (3) remain as proposed.

(a)  In order for qualifying taxpayers to receive the tax rate adjustment for tax year 2009, the department will mail applications to taxpayers in August, 2009, advising them that completed applications must be postmarked on or before the due date preprinted on the application form, and returned to the department if they wish to be considered for the tax rate adjustment.  The preprinted due date will be 30 calendar days from the date of the application being mailed to the taxpayer by the department.  This notification will also advise the applicants that applications postmarked after the preprinted due date will not be considered for the tax rate adjustment.

(b) through 16 remain as proposed.


AUTH: 15-1-201, MCA

IMP:  15-6-193, MCA


4.  Therefore, the department amends ARM 42.19.406 with the amendment shown above.


5.  An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes."  The department strives to make the electronic copy of this Adoption Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.




/s/ Cleo Anderson__________                   /s/ Dan R. Bucks_________

CLEO ANDERSON                                      DAN R. BUCKS

Rule Reviewer                                               Director of Revenue


Certified to Secretary of State September 14, 2009


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