15-8-112. Assessments to be made on classification and appraisal. (1) The assessments of all lands, all city and town lots, and all improvements must be made on the classification and appraisal as made or caused to be made by the department.
(2) The percentage basis of assessed value as provided for in chapter 6, part 1, is determined and assigned by the department when it makes its annual assessment of the property that it is required to assess centrally. The department shall apportion the assessments to the various counties, and its determination is final except as to the right of review in the Montana tax appeal board or the proper court.
History: (1)En. Sec. 3, Ch. 191, L. 1957; amd. Sec. 16, Ch. 405, L. 1973; Sec. 84-429.9, R.C.M. 1947; (2)En. Sec. 3, Ch. 61, L. 1925; re-en. Sec. 2001.3, R.C.M. 1935; amd. Sec. 49, Ch. 100, L. 1973; amd. Sec. 2, Ch. 516, L. 1973; amd. Sec. 8, Ch. 98, L. 1977; amd. Sec. 50, Ch. 566, L. 1977; Sec. 84-404, R.C.M. 1947; R.C.M. 1947, 84-404, 84-429.9; amd. Sec. 51, Ch. 27, Sp. L. November 1993; amd. Sec. 29, Ch. 142, L. 2021.
Structure Montana Code Annotated
Chapter 8. Assessment Procedure
15-8-101. Department responsibilities
15-8-102. County to furnish office space -- allowable charge
15-8-104. Department audit and review of taxable value -- costs paid by department
15-8-107. through 15-8-110 reserved
15-8-111. Appraisal -- market value standard -- exceptions
15-8-112. Assessments to be made on classification and appraisal
15-8-113. Appeal from percentage assignment
15-8-115. Department to defend property tax appeals -- costs and judgments