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(1) For forest land, the department will review productivity information on forest land and the land use type. Class ten forest land is valued in accordance with ARM Title 42, chapter 20. Use changes are updated annually. Forest land valuation methodology and schedules are developed in accordance with 15-44-103, MCA. Forest land values will reflect productivity values in accordance with 15-7-201 and 15-44-103, MCA.

(2) The reappraisal of forest land improvements consists of:

(a) field reviews, as appropriate, including:

(i) determining accuracy of existing information in CAMA, and on the property record card (PRC);

(ii) observing condition;

(iii) reviewing quality of construction and depreciation assignment; and

(iv) collecting additional data as needed;

(b) multiple field reviews of each property will be kept to an absolute minimum;

(c) collection, verification, and analysis of agricultural and forest lands property data;

(d) data entry in CAMA includes:

(i) correcting, updating, or adding property data;

(ii) reviewing edit reports; and

(iii) the addition of supplementary data, including outbuildings.

(3) The department will appraise forest land in accordance with the 2015-2020 Montana Forest Land Classification manual, published on October 10, 2014, and located at revenue.mt.gov.

(4) This rule applies to tax years January 1, 2015, through December 31, 2020.


History: 15-1-201, 15-7-111, MCA; IMP, 15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA; NEW, 2012 MAR p. 2641, Eff. 12/21/12; AMD, 2014 MAR p. 2990, Eff. 12/12/14; AMD, 2016 MAR p. 2339, Eff. 1/1/17.

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