Montana § 15-23-102 Independent Appraisal Option

Montana Statutes

§ 15-23-102 — Independent Appraisal Option

Montana § 15-23-102

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 1General Provisions

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Bluebook

Mont. Code Ann. § 15-23-102 (2026).

Text

15-23-102 . Independent appraisal option.

(1)The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:

(a)on a particular independent appraiser to do an appraisal;

(b)to share the costs of the independent appraisal; and

(c)to accept the results of the appraisal.

(2)Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.

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15-23-102 . Independent appraisal option. (1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:
(a) on a particular independent appraiser to do an appraisal;
(b) to share the costs of the independent appraisal; and
(c) to accept the results of the appraisal.
(2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.

Legislative History

En. 84-7802 by Sec. 2, Ch. 98, L. 1977; R.C.M. 1947, 84-7802; (1)En. Sec. 1, Ch. 253, L. 1983; amd. Sec. 15, Ch. 526, L. 1983; amd. Sec. 3, Ch. 36, L. 1999; amd. Sec. 6, Ch. 419, L. 2013; amd. Sec. 38, Ch. 142, L. 2021.