The 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. Specifically, it establishes that a notice of appeal must be filed within either 45 calendar days after the county board hearing or 30 calendar days after the county board mails its decision, whichever is later. This change aims to clarify the timeline for taxpayers and ensure they have adequate time to respond to decisions made by the county tax appeal board.

Additionally, the bill outlines the procedures for the Montana tax appeal board in handling appeals, including the consideration of independent appraisals provided by taxpayers and the ability to employ a competent person to electronically record testimony during hearings. The bill emphasizes that the Montana board is not bound by common law and statutory rules of evidence, allowing it to affirm, reverse, or modify decisions as it sees fit. 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