Rule 42.18.124 - VALUATION PERIODS(1) In compliance with 15-7-103, MCA, for the taxable years from: (a) January 1, 2003, through December 31, 2008, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2002.(b) January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of July 1, 2008.(c) January 1, 2015, through December 31, 2016, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2014.(d) January 1, 2017, through December 31, 2018, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2016. Mont. Admin. r. 42.18.124
NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2001 MAR p. 463, Eff. 3/23/01; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05; AMD, 2006 MAR p. 3101, Eff. 12/22/06; AMD, 2008 MAR p. 2006, Eff. 9/12/08; AMD, 2012 MAR p. 2641, Eff. 12/21/12; AMD, 2013 MAR p. 2445, Eff. 12/27/13; AMD, 2014 MAR p. 2990, Eff. 12/12/14; AMD, 2015 MAR p. 2040, Eff. 11/13/2015.AUTH: 15-1-201, 15-7-111, MCA; IMP: 15-6-134, 15-7-103, 15-7-111, MCA