Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS
Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD)
Rule 42.19.1412 - LOCAL GOVERNMENT REPORTING REQUIREMENTS
Universal Citation: MT Admin Rules 42.19.1412
Current through Register Vol. 6, March 22, 2024
(1) No later than October 1 of each year, the local government must provide the department with a copy of each bond resolution or ordinance required under 7-15-4301, MCA, and on a form provided by the department, must report the following information:
(a) contact for the
district;
(b) year the district
expires;
(c) details on any bonds
secured by the tax increment, if applicable, including the:
(i) dollar amount of the bond(s)
issued;
(ii) term of year on the
bond(s) issued; and
(iii)
retirement of any bond(s);
(d) details on remittance agreements
including:
(i) whether the district has a
remittance agreement;
(ii) the
names of the agreements; and
(iii)
the dollar amount remitted; and
(e) a description of changes or amendments,
if any, made to the district in the previous fiscal year.
(2) All correspondence and documentation must be mailed to the Department of Revenue, Property Assessment Division at P.O. Box 8018, Helena, MT 59604-8018 or e-mailed to DORTIFinfo@mt.gov.
AUTH: 15-1-201, MCA; IMP: 7-15-4282, 7-15-4284, 7-15-4286, 7-15-4290, 7-15-4301, 15-10-420, MCA
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