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 to $60 for 4 hours of work or less, and from $90 to $120 for more than 4 hours of work. 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 the selection of a presiding officer. It specifies that in counties with more than three members, only three will hear each appeal, selected by the presiding officer. 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