(1) A market valuation will be made for each one-acre area beneath each residence(s) which is located on forest land as provided in ARM 42.20.705.

(a) Occupancy of the residential improvement for the purpose of applying this rule shall be irrelevant.

(b) A single one-acre market value determination will be made when multiple residences are located on the same one-acre area.

(c) Each one-acre area beneath a residential improvement on forest land as defined in ARM 42.20.705 shall be appraised according to market value consistent with that of comparable land.

(d) If the one acre of land is located on forest land that is many miles from a suburban area, the market value assigned to the one-acre area will be consistent with the market value of comparable land. In no case will the market value be lower than the lowest market value assigned to improved tracts within the county.

(e) If the one acre of land is located on forest land that is near a suburban area, the market value assigned to the one-acre area will be consistent with the market value of surrounding suburban land.

(f) To avoid double taxation, the productive capacity value for the one-acre area beneath the residence(s) on forest land must be subtracted from the productive capacity value for the entire property ownership.

(2) No specific site improvement values for water systems and septic systems will be added to the one-acre land values determined in (1)(a) and (b).