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Rule: 42.18.121 Prev     Up     Next    
Rule Title: ADOPTION OF MONTANA REAPPRAISAL PLAN AND MANUALS
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Department: REVENUE
Chapter: MONTANA APPRAISAL PLAN
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.18.121    ADOPTION OF MONTANA REAPPRAISAL PLAN AND MANUALS

(1) For each reappraisal period the department shall develop and adopt the Montana Reappraisal Plan, the Montana Agricultural Land Classification Manual, and the Montana Forest Land Classification Manual to be used during the reappraisal cycle. The plan and manuals will be used for valuing residential land and improvements, commercial land and improvements, industrial land and improvements, new construction, use changes, agricultural land, and forest land.

(2) The plan and manuals provide detail on the valuation processes the department uses.

(3) The plan and manuals incorporate the department's duties as provided in 15-1-701 through 15-7-103, MCA, and the department shall consider them when performing these duties.

(4) The plan and manuals shall guide department appraisers in the application of approved appraisal practices, including but not limited to the three approaches to property valuation: market, cost, and income.

(5) The publication date and use for each is set forth in ARM 42.18.122.

History: 15-1-201, MCA; IMP, 15-7-111, MCA; NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR p. 1099, Eff. 4/12/02; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05; AMD, 2010 MAR p. 2229, Eff. 9/24/10; AMD, 2014 MAR p. 2990, Eff. 12/12/14.


 

 
MAR Notices Effective From Effective To History Notes
42-2-922 12/12/2014 Current History: 15-1-201, MCA; IMP, 15-7-111, MCA; NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR p. 1099, Eff. 4/12/02; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05; AMD, 2010 MAR p. 2229, Eff. 9/24/10; AMD, 2014 MAR p. 2990, Eff. 12/12/14.
42-2-839 9/24/2010 12/12/2014 History: 15-1-201, MCA; IMP, 15-7-111, MCA; NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR p. 1099, Eff. 4/12/02; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05; AMD, 2010 MAR p. 2229, Eff. 9/24/10.
12/9/2005 9/24/2010 History: 15-1-201, MCA; IMP, 15-7-111, MCA; NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR p. 1099, Eff. 4/12/02; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05.
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