15-7-140. Notice appraisal and audit -- statement of rights. Each county treasurer shall include in the notice required by 15-16-101(1), 15-16-119, and 15-24-202 a statement that property valuation staff employed by the department may enter private property to appraise or audit property for property tax purposes as provided in 15-7-139. The notice must include a statement of landowner rights in words substantially similar to: "You or your agent have the right to be present when your property is appraised or audited. If you wish to make an appointment for the next tax year, call (insert local department of revenue office phone number) or write your local department of revenue office between December 1 and December 31 of this year."
History: En. Sec. 2, Ch. 5, L. 2003.
Structure Montana Code Annotated
15-7-101. Classification and appraisal -- duties of department of revenue
15-7-102. Notice of classification, market value, and taxable value to owners -- appeals
15-7-103. Classification and appraisal -- general and uniform methods
15-7-106. Courses of instruction, examination, and certification -- additional courses
15-7-107. Certification required
15-7-110. Purpose -- reappraisal cycle
15-7-111. Periodic reappraisal of certain taxable property
15-7-112. Equalization of valuations
15-7-115. through 15-7-120 reserved
15-7-123. through 15-7-130 reserved
15-7-135. through 15-7-137 reserved
15-7-138. Notice of classification and appraisal to single address for owners of undivided interest