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42.18.124    CLARIFICATION OF VALUATION PERIODS

(1) In compliance with 15-7-103, MCA:

(a) For the taxable years from January 1, 2003, through December 31, 2008, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2002.

(b) For the taxable years from January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of July 1, 2008.

History: 15-1-201, 15-7-111, MCA; IMP, 15-6-134, 15-7-103, 15-7-111, MCA; NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2001 MAR p. 463, Eff. 3/23/01; AMD, 2004 MAR p. 3156, Eff. 12/17/04; AMD, 2005 MAR p. 2469, Eff. 12/9/05; AMD, 2006 MAR p. 3101, Eff. 12/22/06; AMD, 2008 MAR p. 2006, Eff. 9/12/08.

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