This bill revises the process for claiming property tax refunds due to erroneous assessments. It specifically amends sections 15-8- and 15-16-603 of the Montana Code Annotated (MCA) to change the time limit for taxpayers to file for a refund. The new legal language inserted into the current law clarifies the timeframe within which claims must be made, ensuring that taxpayers have a clear understanding of their rights and responsibilities regarding property tax refunds.

Additionally, the bill establishes an effective date and an applicability date for these changes, ensuring that the revisions are implemented in a timely manner. By streamlining the process and providing clearer guidelines, the bill aims to enhance taxpayer access to refunds and improve the overall efficiency of the property tax system.

Statutes affected:
SB0362_1.pdf: 15-8-601, 15-16-603
SB0362_2.pdf: 15-8-601, 15-16-603
Amended: 15-8-601, 15-16-603
Introduced: 15-8-601, 15-16-603