This bill aims to revise various tax laws and procedures in Montana, specifically focusing on the operations of the County Tax Appeal Board and the Montana Tax Appeal Board. A key provision requires that a former employee of the Department of Revenue must wait a specified period before being appointed to a County Tax Appeal Board. Additionally, the bill modifies property tax payment procedures, allowing taxpayers to pay delinquent property taxes without the obligation to pay current year taxes simultaneously.

The bill amends several sections of the Montana Code Annotated (MCA), including sections related to tax procedures and property tax payments. It establishes an immediate effective date and outlines applicability provisions for the changes made. Overall, the legislation seeks to streamline tax processes and improve the management of tax appeals in the state.

Statutes affected:
SB0507_1.pdf: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103
SB0507_2.pdf: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103
SB0507_3.pdf: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103
SB0507_4.pdf: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103
Amended: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103
Introduced: 15-1-222, 15-2-201, 15-2-301, 15-2-302, 15-2-303, 15-6-201, 15-7-102, 15-7-105, 15-7-106, 15-15-101, 15-15-103