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| Montana Administrative Register Notice 42-2-836 | No. 14 07/29/2010 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On August 20, 2010, at 1:30 p.m., a public hearing will be held in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the adoption of the above-stated rules. Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., August 11, 2010, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov.
3. The proposed new rules do not replace or modify any section currently found in the Administrative Rules of Montana. The proposed new rules provide as follows:
NEW RULE I DEFINITIONS The following definitions apply to rules found in this subchapter. (1) "All protested taxes" means all taxes in all funds, under protest, for the given tax year a school district is electing to waive protested taxes as stated in 15-1-409, MCA. (2) "Election to Waive Protested Taxes form" means the form to be filed with the department by the school districts that choose to waive protested taxes authorized by 15-1-409, MCA. This form includes: school district legal entity number, board chair signature, a description of relevant policies, and mailing addresses for submission to the Department of Revenue and the Superintendent of Public Instruction. (3) "Protested School Tax Remittance form" means the form to be submitted with each remittance payment to the Department of Revenue by the county treasurer. This form tabulates total taxes assessed, protested, and attributable to the levy district by: school district, parcel owner, and property identification. (4) "Property identification" means geocode, county assessor code, or parcel identification code.
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to adopt New Rule I to give guidance to the affected school districts to enable them to properly elect to waive protested taxes under 15-1-409, MCA.
NEW RULE II ELECTION TO WAIVE PROTESTED TAXES - SCHOOL DISTRICTS NOTIFICATION REQUIREMENTS (1) School districts electing to waive their protested taxes as provided in 15-1-409, MCA, shall submit the Election to Waive Protested Taxes form to the Department of Revenue, county treasurer, and Superintendent of Public Instruction by the third Monday in January.
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to adopt New Rule II to provide a reasonable amount of time for county treasurers to calculate protested taxes and remit the Protested School Tax Remittance form and remittance payment to the department. New Rule II will also provide a reasonable amount of time for the department to provide adjusted taxable value data to the Superintendent of Public Instruction. This timetable will, in turn, provide the Superintendent of Public Instruction with a reasonable amount of time to provide each school district and county superintendent preliminary statewide and district guaranteed tax base ratios by March 1st of each calendar year as set forth by 20-9-369, MCA.
NEW RULE III COUNTY TREASURERS NOTIFICATION REQUIREMENTS (1) For each school district electing to waive protested taxes, the applicable county treasurer shall submit the Protested School Tax Remittance form and the protested tax remittance to the Department of Revenue by the first Monday in February and as appropriate for subsequent remittance payments.
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to adopt New Rule III to provide a reasonable amount of time for the Department of Revenue to provide adjusted taxable value data to the Superintendent of Public Instruction. This timetable will, in turn, provide the Superintendent of Public Instruction with a reasonable amount of time to provide each school district and county superintendent preliminary statewide and district guaranteed tax base ratios by March 1st of each calendar year as set forth by 20-9-369, MCA.
NEW RULE IV DEPARTMENT OF REVENUE NOTIFICATION REQUIREMENTS (1) The Department of Revenue shall submit adjusted taxable value information to the Superintendent of Public Instruction, for each school district electing to waive their protested taxes, as provided in 15-1-409, MCA, by the second Monday in February.
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to adopt New Rule IV to provide the Superintendent of Public Instruction with a reasonable amount of time to provide each school district and superintendent preliminary statewide and district guaranteed tax base ratios by March 1st of each calendar year as set forth by 20-9-369, MCA.
NEW RULE V ELECTION REQUIREMENT (1) A school district electing to waive their protested taxes shall elect to waive all taxes in all funds under protest for the given tax year.
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to adopt New Rule V to aid county treasurers in the timely and accurate accounting of taxes under protest being waived by a school district, and to aid the Superintendent of Public Instruction in providing timely and accurate preliminary statewide and district guaranteed tax base ratios to each school district and county superintendent by May 1st of each year as set forth by 20-9-369, MCA.
4. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov and must be received no later than September 1, 2010.
5. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.
6. An electronic copy of this Notice of Public Hearing 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 Notice of Public Hearing 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.
7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
8. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor was contacted on May 13, 2010, by regular mail and a subsequent notification including draft rules was submitted on July 8, 2010.
/s/ Cleo Anderson /s/ Dan R. Bucks CLEO ANDERSON DAN R. BUCKS Rule Reviewer Director of Revenue
Certified to Secretary of State July 19, 2010
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A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
