Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.18 - MONTANA APPRAISAL PLAN
Subchapter 42.18.1 - General Provisions
Rule 42.18.135 - 2015 FOREST LAND REAPPRAISAL
Current through Register Vol. 6, March 22, 2024
(1) For forest land, the department will review productivity information on forest land and the land use type. Class ten forest land is valued in accordance with ARM Title 42, chapter 20. Use changes are updated annually . Forest land valuation methodology and schedules are developed in accordance with 15-44-103, MCA. Forest land values will reflect productivity values in accordance with 15-7-201 and 15-44-103, MCA.
(2) The reappraisal of forest land improvements consists of:
(3) The department will appraise forest land in accordance with the 2015-2020 Montana Forest Land Classification manual, published on October 10, 2014, and located at revenue.mt.gov.
(4) This rule applies to tax years January 1, 2015, through December 31, 2020.
AUTH: 15-1-201, 15-7-111, MCA; IMP: 15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA