Rule 42.21.163 - PERSONAL PROPERTY TAX REFUND(1) A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commissioners of the county where the property was assessed.(2) The application must contain: (a) the name and current mailing address of the applicant;(b) a complete description of the personal property;(c) the Montana property tax bill for the personal property under consideration with proof of full payment;(d) the date the personal property was removed from the state;(e) the location of the personal property upon removal from the state; and(f) proof that a property tax was paid on the personal property in another state, such as a verified paid property tax receipt.Mont. Admin. r. 42.21.163
NEW, 1991 MAR p. 2043, Eff. 11/1/91; AMD, 1993 MAR p. 2972, Eff. 12/10/93; AMD, 2001 MAR p. 2249, Eff. 11/9/01.15-1-201, MCA; IMP, 15-16-613, MCA;