Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.22 - CENTRALLY ASSESSED PROPERTY
Subchapter 42.22.1 - Centrally Assessed Companies
Rule 42.22.109 - ADOPTION OF APPRAISAL METHODS AND APPRAISAL STANDARDS
Current through Register Vol. 6, March 22, 2024
(1) The department adopts the 2009 WSATA-CCAP (Western States Association of Tax Administrators - Committee on Centrally Assessed Properties) appraisal handbook, published in August 2009, available at wsata-ccap.org, as the reference and overall appraisal guide for conducting unit valuations of centrally assessed properties in Montana.
(2) The department adopts the NCUVS (National Conference of Unit Valuation States) standards, published in October 2005, available at www.NCUVS.org, link to "standards," as standards when conducting unit valuations of centrally assessed properties.
AUTH: 15-1-201, MCA; IMP: 15-8-101, 15-8-111, MCA