Montana § 15-15-104 Appeal To Montana Tax Appeal Board

Montana Statutes

§ 15-15-104 — Appeal To Montana Tax Appeal Board

Montana § 15-15-104

Title 15TAXATION

Ch. 15PROPERTY TAX APPEALS

Part 1County Tax Appeal Board

This text of Montana § 15-15-104 (Appeal To Montana Tax Appeal Board) 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. § 15-15-104 (2026).

Text

15-15-104 . Appeal to Montana tax appeal board.

(1)If the appearance provisions of 15-15-103 (1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301 .

(2)If an appeal has been automatically granted by a county tax appeal board pursuant to 15-15-103 (2), the department, on behalf of the state, or any municipal corporation aggrieved by the action may appeal to the Montana tax appeal board under 15-2-301 . The time for filing an appeal commences on receipt by the department of the written notification required by 15-15-103 (2)(b).

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15-15-104 . Appeal to Montana tax appeal board. (1) If the appearance provisions of 15-15-103 (1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301 .
(2) If an appeal has been automatically granted by a county tax appeal board pursuant to 15-15-103 (2), the department, on behalf of the state, or any municipal corporation aggrieved by the action may appeal to the Montana tax appeal board under 15-2-301 . The time for filing an appeal commences on receipt by the department of the written notification required by 15-15-103 (2)(b).

Legislative History

Ap. p. Sec. 9, Ch. 3, L. 1923; re-en. Sec. 2122.9, R.C.M. 1935; amd. Sec. 1, Ch. 33, L. 1939; amd. Sec. 54, Ch. 405, L. 1973; amd. Sec. 4, Ch. 38, L. 1974; amd. Sec. 1, Ch. 277, L. 1974; amd. Sec. 1, Ch. 155, L. 1977; amd. Sec. 1, Ch. 249, L. 1977; Sec. 84-709, R.C.M. 1947; Ap. p. by Code Commissioner, 1979; R.C.M. 1947, 84-709(part); amd. Sec. 3, Ch. 15, Sp. L. November 1993; amd. Sec. 2, Ch. 533, L. 2005; amd. Sec. 35, Ch. 142, L. 2021.