(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.