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 provisions specify that a person or entity aggrieved by a county tax appeal board 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. The bill also clarifies that the notice of appeal must specify the action being contested and the reasons for the complaint.

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 decision of the Montana board is made final and binding, with limited grounds for rehearing unless modified by judicial review. 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