42.20.301 APPLICATION FOR CLASSIFICATION AS NONPRODUCTIVE, PATENTED MINING CLAIM
(1) The property owner of record or the property owner's agent must make application to the department to secure classification of the owner's land as a nonproductive, patented mining claim. To be considered for the current tax year, an application must be filed on a form available from the department within 30 days after receiving a classification and appraisal notice from the department. The form must be filed with the department.
(2) The department will review the application and may conduct a field review. The department will approve or deny the application and will return a copy of the form to the property owner or the owner's agent.
(3) An annual application is not required. An application is required only if the department reclassifies the property and the taxpayer disagrees with the department's reclassification action. The taxpayer will be notified in writing if the department acts to reclassify the taxpayer's property.
History: 15-1-201, MCA; IMP, 15-6-101, 15-6-133, 15-7-102, 15-8-111, MCA; NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.201, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 2002 MAR p. 3723, Eff. 12/27/02; AMD, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2015 MAR p. 2350, Eff. 1/1/16.