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42.2.901    DEFINITIONS

The following definitions apply to rules found in this subchapter.

(1) "All protested taxes" means all taxes in all funds, under protest, for the given tax year a school district is electing to waive protested taxes as stated in 15-1-409, MCA.

(2) "Election to Waive Protested Taxes form" means the form to be filed with the department by the school districts that choose to waive protested taxes authorized by 15-1-409, MCA. This form includes: school district legal entity number, board chair signature, a description of relevant policies, and mailing addresses for submission to the Department of Revenue and the Superintendent of Public Instruction.

(3) "Property identification" means geocode, county assessor code, or parcel identification code.

(4) "Protested School Tax Remittance form" means the form to be submitted with each remittance payment to the Department of Revenue by the county treasurer. This form tabulates total taxes assessed, protested, and attributable to the levy district by: school district, parcel owner, and property identification.

History: 15-1-201, MCA; IMP, 15-1-409, 20-9-369, MCA; NEW, 2010 MAR p. 2226, Eff. 9/24/10; AMD, 2014 MAR p. 1527, Eff. 7/11/14.

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