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

Additionally, the bill maintains the requirement that county tax appeal board members must be residents of the county they serve and cannot have been employees of the department within the last 36 months prior to their appointment. 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