Administrative Rules of Montana
Department 17 - ENVIRONMENTAL QUALITY
Chapter 17.80 - AIR AND WATER QUALITY - TAX CERTIFICATION
Subchapter 17.80.2 - Tax Abatement and Classification
Rule 17.80.225 - REVOCATION OF CERTIFICATE

(1) Pursuant to 15-6-157(5)(a), MCA, the department shall review certification of a transmission line ten years after the line is operational and, if the property no longer meets the requirements of 15-6-157, MCA, the department shall revoke the certification. Within the 30-day period preceding January 1 of the tenth year after the line is operational, the owner of a transmission line who has received certification of eligibility for tax classification or abatement from the department under this subchapter shall submit to the department a certified statement as to whether there have been any substantial changes that could affect eligibility for the classification or abatement. If there have been any substantial changes that could affect eligibility, the taxpayer shall fully describe those changes.

(2) A taxpayer, other than the owner of a transmission line, who has received certification of eligibility for tax classification or abatement from the department under this subchapter shall submit to the department, by January 31 of each subsequent calendar year, a certified statement as to whether there have been in the last tax year, or will be in the present tax year, any substantial changes to the facility or equipment, or to operation of the facility or equipment. If there have been, or will be, any substantial changes, the taxpayer shall fully describe those changes. Substantial changes include, but are not limited to:

(3) If the department becomes aware of any changes that could affect the value of a facility or equipment certified under this subchapter, the department shall notify the Department of Revenue.

(4) If a taxpayer fails to submit a ten-year or annual statement required under this rule, or if the department believes that a facility or equipment certified under this subchapter otherwise has failed to maintain substantial compliance with certification eligibility requirements, the department shall notify the taxpayer in writing of the noncompliance. In determining whether a facility or equipment has failed to maintain substantial compliance with certification eligibility requirements, the department shall consider the circumstances, extent, and duration of the noncompliance.

(5) If a taxpayer fails to correct substantial noncompliance within 60 days after receipt of a notice of noncompliance, the department shall notify the taxpayer in writing of the department's intent to revoke the certificate or a portion of the certificate. The department's decision becomes final when 30 days have elapsed after the taxpayer's receipt of the notice unless the taxpayer requests a hearing before the department.

(6) When the department revokes a certificate, or a portion of a certificate, under this rule, the taxpayer may request a hearing before the department. A hearing request must be in writing and must be filed with the department, addressed to the department director, within 30 days after receipt of the department's revocation notice. Filing a request for a hearing postpones the effective dated of the department's decision until issuance of a final decision by the department.

(7) Pursuant to 15-24-3112(5), MCA, a hearing under this rule is governed by the contested case provisions of the Montana Administrative Procedure Act, Title 2, chapter 4, part 6, MCA.

(8) Pursuant to 15-24-3112(2), MCA, within 30 days after revocation of a certificate, the department shall report the revocation to the Department of Revenue.