Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.18 - MONTANA APPRAISAL PLAN
Subchapter 42.18.1 - General Provisions
Rule 42.18.128 - DEFINITIONS

Universal Citation: MT Admin Rules 42.18.128

Current through Register Vol. 6, March 22, 2024

The following definitions apply to terms used in this subchapter:

(1) "Ancillary" means buildings of secondary importance in comparison to the primary residence including, but not limited to, garage and storage sheds.

(2) "CALP" means a computer assisted land pricing system and refers to the property valuation system program which provides the user with the ability to input the various land pricing parameters for use in the valuation of residential and commercial property.

(3) "CAMA" means the Computer Assisted Mass Appraisal system the department uses to administer and value real and personal property.

(4) "Immediate family member" means a spouse and any member of the household, or any parent, child, grandparent, grandchild, or corresponding in-law.

(5) "Owner's agent" means:

(a) an immediate family member of the property owner;

(b) an employee of the property owner;

(c) the property owner's attorney;

(d) the property owner's legal representative or guardian;

(e) the property owner's partner;

(f) trustee, if the owner of record is a trust;

(g) officer or member, if the owner of record is a corporation;

(h) officer or member, if the owner of record is an association.

(6) "Trail" means a relatively smooth and clear pathway made by animals, humans, and/or vehicles, usually narrower and rougher than a road and made by frequent use rather than by mechanical grading and paving; in some instances, open only to foot travel.

AUTH: 15-1-201, 15-7-111, MCA; IMP: 15-7-111, 15-7-112, 15-7-139, 15-9-101, MCA

Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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