(1) For the reappraisal cycle beginning January 1, 2017, and ending December 31, 2018, the department will use the 2017-2018 Montana Reappraisal Plan, published on September 23, 2016, at revenue.mt.gov and referenced in this rule to value all:

(a) residential land and improvements;

(b) commercial land and improvements;

(c) industrial land and improvements; and

(d) agricultural land.

(2) The department shall also use the Appraisal Guide, adopted in ARM 42.18.134, to value properties identified in (1)(a) through (c). If the 2017-2018 Montana Reappraisal Plan or Appraisal Guide does not provide information necessary to value a specific property, the department shall use other construction cost manuals, such as Marshall & Swift, Richardson Engineering Services, Inc. or RSMeans, with a publication date as close to the January 1, 2016 valuation date as possible. The cost base schedules set out in those publications will be considered to reflect January 1, 2016 cost information.

(3) The department shall also use the 2017-2018 Montana Agricultural Land Classification Manual, adopted in ARM 42.18.137, to value the property identified in (1)(d).

(4) The reappraisal plan, guide, and 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 revenue.mt.gov.

(5) A taxpayer may purchase a CD containing a PDF version of any documents referenced in this rule 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 documents referenced in this rule 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, 2017, through December 31, 2018.