Senate Bill No. [number], introduced by D. Zolnikov, aims to revise the tax appeal procedure laws in Montana by providing for an informal review process for residential property tax disputes at the Montana Tax Appeal Board. The bill amends Section 15-2-301 of the Montana Code Annotated (MCA) to include new provisions that grant rulemaking authority to the Montana board and allow taxpayers of class four residential properties to elect for an informal review of their appeals. This informal review process would result in a final and binding decision from the Montana board, which cannot be reconsidered or appealed to district court by either the taxpayer or the department.

Additionally, the bill outlines that the Montana board must adopt rules to establish the procedures for this informal review process. The changes also clarify that the Montana board is not bound by common law and statutory rules of evidence in appeals, allowing for more flexibility in decision-making. The bill specifies that the new provisions will apply to tax appeal board proceedings filed on or after the effective date of the act.

Statutes affected:
LC Text: 15-2-301
SB0302_1(1): 15-2-301
SB0302_1(2): 15-2-301
SB0302_1: 15-2-301
SB0302_2(1): 15-2-301
SB0302_2(10): 15-2-301
SB0302_2(11): 15-2-301
SB0302_2(2): 15-2-301
SB0302_2(3): 15-2-301
SB0302_2(4): 15-2-301
SB0302_2(5): 15-2-301
SB0302_2(6): 15-2-301
SB0302_2(7): 15-2-301
SB0302_2(8): 15-2-301
SB0302_2(9): 15-2-301
SB0302_2: 15-2-301
SB0302_3(1): 15-2-301
SB0302_3(10): 15-2-301
SB0302_3(2): 15-2-301
SB0302_3(3): 15-2-301
SB0302_3(4): 15-2-301
SB0302_3(5): 15-2-301
SB0302_3(6): 15-2-301
SB0302_3(7): 15-2-301
SB0302_3(8): 15-2-301
SB0302_3(9): 15-2-301
SB0302_3: 15-2-301