This bill amends Section 15-2-301 of the Montana Code Annotated to revise the deadline for appealing decisions made by the county tax appeal board to the Montana tax appeal board. The new legal language specifies that a person or entity aggrieved by the county tax appeal board's decision must file a notice of appeal within the later of either 45 calendar days after the county board hearing or 30 calendar days after the county board mails its decision. Additionally, the bill clarifies that the notice of appeal must specify the action being contested and the reasons for the complaint.

The bill also outlines the procedures for the Montana tax appeal board regarding the acceptance of appeals, the consideration of independent appraisals, and the conduct of hearings. It allows the board to employ a competent person to electronically record testimony and states that the board is not bound by common law and statutory rules of evidence in its proceedings. The decision made by the Montana board is final and binding, with provisions for judicial review as specified in existing law. The act is effective immediately upon passage and applies to appeals from county tax appeal board hearings occurring on or after the effective date.

Statutes affected:
LC Text: 15-2-301
SB0328_1(1): 15-2-301
SB0328_1(2): 15-2-301
SB0328_1(3): 15-2-301
SB0328_1(4): 15-2-301
SB0328_1: 15-2-301
SB0328_X(1): 15-2-301
SB0328_X(10): 15-2-301
SB0328_X(11): 15-2-301
SB0328_X(12): 15-2-301
SB0328_X(13): 15-2-301
SB0328_X(14): 15-2-301
SB0328_X(15): 15-2-301
SB0328_X(16): 15-2-301
SB0328_X(17): 15-2-301
SB0328_X(18): 15-2-301
SB0328_X(19): 15-2-301
SB0328_X(2): 15-2-301
SB0328_X(20): 15-2-301
SB0328_X(3): 15-2-301
SB0328_X(4): 15-2-301
SB0328_X(5): 15-2-301
SB0328_X(6): 15-2-301
SB0328_X(7): 15-2-301
SB0328_X(8): 15-2-301
SB0328_X(9): 15-2-301
SB0328_X: 15-2-301