Montana § 15-16-604 Judicial Review Of Tax Refund Denials

Montana Statutes

§ 15-16-604 — Judicial Review Of Tax Refund Denials

Montana § 15-16-604

Title 15TAXATION

Ch. 16COLLECTION OF PROPERTY TAXES

Part 6Refunds

This text of Montana § 15-16-604 (Judicial Review Of Tax Refund Denials) 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. § 15-16-604 (2026).

Text

15-16-604 . Judicial review of tax refund denials.

(1)A taxpayer aggrieved by a final decision of the board of county commissioners under 15-16-603 is entitled to a judicial review of the decision under this section.

(2)Proceedings for review of a decision of the board of county commissioners must be instituted by filing a petition for judicial review in the district court of the county within 30 days of receipt of the board's decision. A copy of the petition must be served on the board of county commissioners within 10 days of the filing of the petition.

(3)Review of a decision of the board of county commissioners must be conducted by the district court under the standards of review set out in 2-4-704 . Additional evidence may be received by the district court under the standards set o

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15-16-604 . Judicial review of tax refund denials. (1) A taxpayer aggrieved by a final decision of the board of county commissioners under 15-16-603 is entitled to a judicial review of the decision under this section.
(2) Proceedings for review of a decision of the board of county commissioners must be instituted by filing a petition for judicial review in the district court of the county within 30 days of receipt of the board's decision. A copy of the petition must be served on the board of county commissioners within 10 days of the filing of the petition.
(3) Review of a decision of the board of county commissioners must be conducted by the district court under the standards of review set out in 2-4-704 . Additional evidence may be received by the district court under the standards set out in 2-4-703 .