This bill amends Section 15-15-101 of the Montana Code Annotated to revise the compensation structure for members of county tax appeal boards. The daily compensation for board members is increased from $45 for 4 hours of work or less to $60, and from $90 for more than 4 hours of work to $120. Additionally, the bill clarifies that compensation and travel expenses will only be provided when the board meets to hear taxpayer appeals or attends meetings called by the Montana tax appeal board.

The bill also outlines the organizational structure and operational procedures for the county tax appeal boards, including the requirement for an annual organizational meeting and stipulations regarding the selection of members to hear appeals. It specifies that only three members will hear each appeal in counties with more than three appointed members, and it mandates the publication of notices regarding the board's sessions and deadlines for hearing applications. The effective date for these changes is set for July 1, 2025.

Statutes affected:
LC Text: 15-15-101
SB0005_1(1): 15-15-101
SB0005_1(2): 15-15-101
SB0005_1(3): 15-15-101
SB0005_1(4): 15-15-101
SB0005_1(5): 15-15-101
SB0005_1: 15-15-101
SB0005_2: 15-15-101
SB0005_X(1): 15-15-101
SB0005_X(2): 15-15-101
SB0005_X(3): 15-15-101
SB0005_X(4): 15-15-101
SB0005_X(5): 15-15-101
SB0005_X: 15-15-101