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42.19.1408 DETERMINATION AND REPORT OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES – TIMING (1) The base year taxable value of a newly created TIFD shall be determined pursuant to ARM 42.19.1407. (2) The actual taxable value of all property within a TIFD shall be determined as of January 1 each year. (3) The incremental taxable value for all property within a TIFD shall be determined by deducting the base taxable value from the actual taxable value each year. (4) The base year, actual, and incremental taxable values shall be reported to all affected taxing bodies by the first Monday of August each year when the department certifies values pursuant to 15-10-202, MCA. History: 15-1-201, MCA; IMP, 7-15-4284, 7-15-4285, 15-10-202, 15-10-420, MCA; NEW, 2008 MAR p. 1490, Eff. 7/18/08. |
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