Rule 42.18.137 - AGRICULTURAL LAND REAPPRAISAL(1) The department will value all agricultural land in accordance with the 2017-2018 Montana Agricultural Land Classification Manual, published on September 23, 2016, and available at revenue.mt.gov. Agricultural land values will reflect productivity values as required by 15-7-201 and 15-44-103, MCA.(2) The reappraisal of agricultural land improvements consists of: (a) field reviews of each property, which will be kept to a minimum, including: (i) determination of the accuracy of existing information in the CAMA system and on the property record card (PRC);(ii) observation of condition;(iii) review of quality of construction and depreciation assignment; and(iv) collection of additional data as needed;(b) collection, verification, and analysis of agricultural property data; and(c) entry of data into the CAMA system including: (i) correcting, updating, or adding property data;(ii) reviewing edit reports; and(iii) adding supplementary data, including outbuildings.(3) This rule applies to tax years January 1, 2017, through December 31, 2018.Mont. Admin. r. 42.18.137
NEW, 2016 MAR p. 2339, Eff. 1/1/2017AUTH: 15-1-201, 15-7-111, MCA; IMP: 15-7-111, 15-7-112, 15-7-201, 15-9-101, MCA