The following definitions apply to rules found in this subchapter.

(1) "Alternative dispute resolution (ADR) " means the option of a voluntary, confidential, and cooperative means of resolving disputes. One objective is to reduce costs and risks inherent in adjudication or litigation for either the person or other entity and the department. Alternative dispute resolution can include mediation.

(2) "Centrally assessed appraisal report" means the report that notifies the customer of their market value for their centrally assessed property each year.

(3) "Centrally assessed assessment notice" means the final report sent to the customer and local department field office notifying them of the customer's market and taxable value by jurisdiction.

(4) "Customer" means any person or other entity subject, but not limited to a tax, license fee, royalty, or permit imposed by the state of Montana or a liability for payment of a debt collected by the department.

(5) "Evidence" means documents or testimony offered during the mediation process or at a hearing. Such evidence includes but is not limited to direct or circumstantial, oral or written testimony, or real or demonstrative exhibits.

(6) "Hearing" means a proceeding with specified issues of fact or law to be heard before a finder of fact, from which a decision is rendered.

(7) "Hearing examiner" means, within the context of the department's Office of Dispute Resolution, either a finder of fact or mediator. When serving as a finder of fact, the "hearing examiner" performs an adjudicatory function. A hearing presided over by the finder of fact involves a proceeding addressing specific issues of fact or of law to be tried. The respective parties have the right to offer testimony and evidence, from which the finder of fact renders a decision subject to appeal. When the Office of Dispute Resolution's "hearing examiner" functions as a mediator, the mediator shall interpose between the parties with the objective of assisting them to reconcile, adjust, or settle their dispute.

(8) "Initial conference" means a conference conducted by the Office of Dispute Resolution to review all matters pertaining to a dispute, including which course may best address a situation deemed appropriate by the parties.

(9) "Liquor licensing matters" means disputes involving alcoholic beverages licenses administered by the department under authority of the Montana Alcoholic Beverage Code, (Title 16, chapters 1 through 6, MCA) . Such disputes may include, but are not limited to, contested violations, denial of applications, revocations, lapses, and protests to license applications. It is understood that the Montana Administrative Procedure Act is considered controlling as to such liquor licensing matters. In addition, it is noted that some disputes with regard to such licenses do not involve the department as a party, such as protest hearings between protestors and license applicants.

(10) "Mediation" means a process by which a mediator assists opposing parties in arriving at a mutually acceptable settlement of a dispute. In mediation, the mediator does not have authority to enter any decision on the merits of the issues in dispute or to impose, in any way, a settlement upon the parties. The parties control the identification of issues submitted and the type of resolution to be agreed upon. The mediator may conduct joint or separate meetings with the parties. Matters raised in mediation are privileged, private, and confidential. Mediation is voluntary. No person, other entity, or the department is required to participate in any given case except by voluntary agreement. The mediation process is informal. No record is made.

(a) The following items include matters that cannot be disclosed by either party with respect to settlement:

(i) views expressed or suggested by a party with respect to a possible settlement;

(ii) admissions made by any party;

(iii) statements made or views expressed by any party, witness, the mediator, or any other person privy to the process; or

(iv) the fact that another party did or did not indicate a willingness to accept a proposal for settlement.

(11) "Mutually agree to extend" means extending a deadline based upon mutual agreement of the parties.

(12) "Notice of Referral to the Office of Dispute Resolution Form APLS102F" is a form used by the department and customer to refer a disputed matter to the Office of Dispute Resolution. This form is available on the department's internet homepage as stated in (1) .

(13) "Office of Dispute Resolution (ODR) " means the department's dispute resolution office. This office handles disputes that cannot be resolved at a lower level within the department.

(14) "Other entity" means all businesses, corporations, or similar enterprises.

(15) "Party" means either the customer or the department.

(16) "Request for Informal Review Form APLS102F" is a form used by the department and the customer to record changes, appeals and issues pertaining to a particular customer. This form is available on the department's internet homepage, http://www.mt.gov/revenue. It may be used by the customer to notify the department of a dispute concerning an amount shown on a property assessment Notice or Statement of Account (SOA) for those items described in (18) .

(17) "Settlement" means mutually agreed upon resolution of the disputed issues.

(18) "Statement of Account (SOA) " means the first notice provided to the customer of an amount owed to the department or of a violation. It may include, but is not limited to, notice of refund reduction, tax debt, fine, or notice of a violation of the laws administered by the department. It does not include notices pertaining to inheritance taxes, estate taxes, or liquor licensing matters.

(19) "Written objections" include objections submitted through electronic media or delivered by the U.S. Postal Service, or any other generally accepted delivery service. For matters before ODR, electronic media filings must be supplemented with a hard copy document.