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 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. This change replaces the previous requirement of filing within 30 calendar days of receiving the 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 includes provisions for the effective date and applicability of the new law, stating that it will take effect upon passage and approval and will apply to appeals from county tax appeal board hearings occurring on or after the effective date. This legislative change aims to streamline the appeal process and provide clearer guidelines for taxpayers seeking to contest property assessments.

Statutes affected:
LC Text: 15-2-301