(1) The Montana Appraisal Manual as adopted on August 25, 2010, shall be known as the 2008 Montana Appraisal Manual.

(2) For the reappraisal cycle beginning January 1, 2009, and ending on December 31, 2014, the department shall use the 2008 Montana Appraisal Manual, adjusted for local conditions, for valuing residential land and improvements, commercial land and improvements, industrial land and improvements, and new construction.

(3) If the 2008 Montana Appraisal Manual does not provide information necessary to value a specific property, the department shall use other construction cost manuals with a publication date as close to the 2008 Montana Appraisal Manual as possible, such as Marshall Valuation Service; Richardson Engineering Services, Inc., or R.S. Means Company, Inc. The cost base schedules set out in those publications will be considered to reflect January 1, 2014, cost information.

(4) Copies of the 2008 Montana Appraisal Manual may be reviewed in the department's field offices, at the central office at 125 North Roberts Street, Helena, Montana, or on the department's web site at http://revenue.mt.gov/publications.

(5) A taxpayer may purchase the CD containing a PDF version of the manual for $3 by sending a written request to the Department of Revenue, Property Assessment Division, P.O. Box 8018, Helena, Montana 59604-8018.

(6) A taxpayer may purchase copies of any portion of the manual for $.50 per page by sending a written request to the Department of Revenue, Property Assessment Division, P.O. Box 8018, Helena, Montana 59604-8018.

(7) This rule applies to tax years January 1, 2009, through December 31, 2014.