Rule 42.20.615 - APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND(1) The property owner of record or the property owner's agent must make application to the department in order to secure agricultural classification of the property owner's land if the contiguous ownership is less than 160 acres in size. In order to be considered for the current tax year, an application must be filed on a form available from the local department office before the first Monday in June or 30 days after receiving an assessment notice from the department, whichever is later. The form must be filed with the local department office.(2) A party who owns two or more contiguous parcels with title in nonidentical names may file an affidavit with the local department office to prove single ownership in the parcels. (a) Examples of a party with title to multiple parcels of land in nonidentical names that may file an affidavit to prove single ownership include, but are not limited to: (i) John Doe is the same person as John G. Doe; or(ii) James Cole Smith is the same person as James C. Smith.(b) Examples of a party with title to multiple parcels of land in nonidentical names that are not "under one ownership" and may not file an affidavit to prove single ownership include, but are not limited to: (i) John Doe has title to one ownership and John and Mary Doe have title to a different ownership;(ii) John Doe has title to one ownership and John Doe corporation has title to a different ownership; or(iii) John Doe has title to one ownership and John Doe trust has title to a different ownership.(3) The department will review the application and may conduct a field evaluation. The department will approve or deny the application, and will return a copy of the form to the property owner or the property owner's agent.(4) An annual application is not required. An application is required if the department reclassifies the property and the taxpayer disagrees with the department's reclassification action. Examples of reasons why the department may reclassify a property include, but are not limited to: (a) the property changes ownership;(b) the property is subdivided;(c) the department believes agricultural use on the property has been discontinued;(d) the department is unsure that the taxpayer continues to market the minimum income requirements or that the land produces the equivalent of the minimum income requirement of crops or animals that are consumed;(e) the property is converted to a residential, commercial, or industrial use; or(f) the owner, the owner's immediate family members, the owner's agent, employee, or lessee submits a personal property reporting form that significantly reduces the amount of property reported from the prior year to the extent there is convincing evidence that the property is no longer a viable agricultural unit.(5) The taxpayer will be notified in writing if the department acts to reclassify the taxpayer's property.Mont. Admin. r. 42.20.615
NEW, 1985 MAR p. 2025, Eff. 12/27/85; AMD, 1993 MAR p. 3048, Eff. 12/24/93; AMD, 1996 MAR p. 1172, Eff. 4/26/96; TRANS from ARM 42.20.139and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2015 MAR p. 2350, Eff. 1/1/2016.AUTH: 15-1-201, MCA; IMP: 15-6-133, 15-7-202, MCA