Mont. Admin. r. 42.18.125

Current through Register Vol. 23, December 6, 2024
Rule 42.18.125 - EXTENSION OF TIME FOR LANDOWNERS TO RESPOND TO ACCESS NOTICES FROM DEPARTMENT
(1) Prior to November 30 of each year, the department shall publish in a newspaper of general circulation in each county a notice stating that the department may be entering private property for the purpose of appraising or auditing property. Each county treasurer shall annually include that same notification with the property tax bills when they are mailed to the registered landowner.
(2) The landowner or the landowner's agent has a right to be present when the property valuation staff conducts the audit or appraisal work. Except for the provision stated in (4), the landowner or landowner's agent must assert that right by mailing notification to the local department field office within 30 days following the date of publication in the newspaper.
(3) The written notice must provide the following information:
(a) landowner or landowner's agent's full name;
(b) mailing address;
(c) property address; and
(d) a telephone number that the appraiser or auditor can call to contact the landowner or landowner's agent during normal business hours.
(4) The notification may be made any time prior to a property valuation staff's visit to the private property. If notification is mailed after the 30-day period specified in (2), it must be received by the local department field office prior to the date of the visit.
(5) Upon receipt of the written notice from the landowner or the landowner's agent, property valuation staff shall contact the landowner or the landowner's agent and schedule an appointment during normal business hours.

Mont. Admin. r. 42.18.125

NEW, 2003 MAR p. 1004, Eff. 5/9/03; AMD, 2006 MAR p. 3101, Eff. 12/22/06.

15-7-139, 15-7-140, MCA; IMP, 15-7-139, 15-7-140, MCA;