BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

In the matter of the adoption of New Rule I (42.20.606), and amendment of ARM 42.20.101, 42.20.102, 42.20.106, 42.20.107, 42.20.204, 42.20.301, 42.20.302, 42.20.303, 42.20.304, 42.20.305, 42.20.307, 42.20.501, 42.20.503, 42.20.505, 42.20.515, 42.20.517, 42.20.601, 42.20.605, 42.20.615, 42.20.620, 42.20.625, 42.20.640, 42.20.645, 42.20.650, 42.20.655, 42.20.660, 42.20.665, 42.20.670, 42.20.675, 42.20.680, and 42.20.701 relating to valuation of real property, classification of nonproductive patented mining claims, agricultural land, and forest land

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CORRECTED NOTICE OF ADOPTION AND AMENDMENT

TO: All Concerned Persons

1. On October 26, 2006, the department published MAR Notice No. 42-2-766 regarding a public hearing on the proposed adoption and amendment of the above-stated rules at page 2533 of the 2006 Montana Administrative Register, Issue No. 20. On December 22, 2006, the department published the notice of adoption and amendment at page 3103 of the 2006 Montana Administrative Register, Issue No. 24.

2. The reason for the correction is the implementing statute shown on the proposal notice for ARM 42.20.307 is incorrect. The implementing statute shown on the notice is 15-6-133, MCA. That statute has never been an implementing statute for this rule. The correct implementing statutes for ARM 42.20.307 are 15-6-101, 15-6-148, 15-6-153, and 15-8-111, MCA. The department intended to correct those statutes to strike 15-6-148 and 15-6-153, MCA, as had been done for several other rules in this notice because those statutes have been repealed. The amendment reads as follows:

42.20.307 VALUATION OF ELIGIBLE MINING CLAIM LAND (1) remains as amended.

AUTH: 15-1-201, MCA

IMP: 15-6-133 15-6-101, 15-6-148, 15-6-153, 15-8-111, MCA

3. Replacement pages for the corrected notice of adoption and amendment have been submitted to the Secretary of State on December 29, 2006.

4. An electronic copy of this Corrected Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under the Notice of Rulemaking section. The department strives to make the electronic copy of this Corrected Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

                     /s/ Cleo Anderson                                        /s/ Dan R. Bucks

                     CLEO ANDERSON                                    DAN R. BUCKS

                     Rule Reviewer                                              Director of Revenue

Certified to Secretary of State January 2, 2007