Montana § 15-1-213 Mediation Of Valuation Disputes -- Other Property Taxpayers

Montana Statutes

§ 15-1-213 — Mediation Of Valuation Disputes -- Other Property Taxpayers

Montana § 15-1-213

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 2Department of Revenue

This text of Montana § 15-1-213 (Mediation Of Valuation Disputes -- Other Property Taxpayers) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-213 (2026).

Text

15-1-213 . Mediation of valuation disputes -- other property taxpayers.

(1)After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a mediation proceeding conducted as provided in 26-1-813 . The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.

(2)If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation

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15-1-213 . Mediation of valuation disputes -- other property taxpayers. (1) After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a mediation proceeding conducted as provided in 26-1-813 . The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.
(2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.
(3) The mediation proceeding must be conducted according to 15-1-212 (2) through (6).