15-8-113. Appeal from percentage assignment. If any taxpayer disagrees with the percentage assignment made by the department, the taxpayer may appeal to the county tax appeal board on the percentage assignment the same as a taxpayer may now appeal on valuations and also may appeal from the county tax appeal board to the Montana tax appeal board, whose findings are final except as to the right of review in the proper courts.
History: En. Sec. 2, Ch. 61, L. 1925; re-en. Sec. 2001.2, R.C.M. 1935; amd. Sec. 3, Ch. 405, L. 1973; R.C.M. 1947, 84-403; amd. Sec. 52, Ch. 27, Sp. L. November 1993; amd. Sec. 30, 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