42.2.511 REVIEW OF CENTRALLY ASSESSED PROPERTY APPRAISALS
(1) This rule applies to all centrally assessed property tax appraisals issued by the department.
(2) Appraisal reports will be mailed to the taxpayer as provided in ARM 42.22.115. The appraisal report shall advise the taxpayer of the requirement to file a Request for Informal Review (Form CAB-8) or a written objection to the appraisal report within 15 days of the date of the appraisal report; and that failure to file a written objection within the 15 days shall be deemed an admission that the appraisal is correct and final. If the taxpayer agrees with the appraisal, no response is required and the department will advise the local department field office and the taxpayer by issuing an assessment notice on or before July 1 of the year of assessment that the appraisal is final.
(3) Objections to an appraisal report shall be sent to the department within 15 days of the date on the appraisal report. If the objection is sent by the U.S. Postal Service or by any other generally accepted delivery service, the objection must be postmarked within 15 days of the date of the appraisal report. If it is sent by e-mail, it must be sent within 15 days of the date of the appraisal report. Failure to respond within the 15 days shall be deemed an admission that the taxpayer concurs with the appraisal as stated in the appraisal report.
(a) Electronic objections will be accepted. The e-mail address is provided in the appeal rights section of the appraisal report.
(4) Extensions may be granted if both parties agree. The parties may extend the time periods in this rule after the initial objection has been filed by completing an extension form or by detailed letter.
(5) The department shall review the objection and determine whether the department agrees or disagrees with the taxpayer's objections. The department shall mail written notice to the taxpayer advising the taxpayer of the department's determination within 15 days after receipt of the objection.
(a) If the department concurs with the taxpayer, the matter is resolved by revising the appraisal report and issuing a final assessment notice.
(b) If the department disagrees with the taxpayer, it shall explain the reasons for the disagreement by issuing a Notice of Determination and revised appraisal report, if applicable, notifying the taxpayer of the dispute resolution procedures and providing a copy of the Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies (Form CAB-9). The department shall also notify the taxpayer that the taxpayer must submit Form CAB-9 or any other written objection to the department within 15 days of the date on the Notice of Determination, and that the taxpayer will forfeit the right to a hearing if the taxpayer fails to submit Form CAB-9 or any other written objection within the 15-day period. Appeals should be mailed to the Department of Revenue, Office of Dispute Resolution, P.O. Box 5805, Helena, Montana 59604, or e-mailed to email@example.com. If the objection is sent by the U.S. Postal Service or any other generally accepted delivery service, the objection must be postmarked within 15 days of the date of the department's Notice of Determination. If it is sent by e-mail, it must be sent within 15 days of the department's Notice of Determination. Failure to object within the 15 days shall be deemed an admission that the taxpayer concurs with the department's Notice of Determination.
(6) If the taxpayer decides to appeal the department's decision, the taxpayer shall:
(a) submit to the department Form CAB-9 or any other written objection within 15 days of the date on the Notice of Determination to request a hearing before the Office of Dispute Resolution (ODR); or
(b) upon mutual agreement of the parties, file an appeal with the state tax appeal board.
(7) If the matter is submitted to the ODR, ARM 42.2.613 through 42.2.621 apply. The department has 180 calendar days from the referral date to resolve the matter.
(8) The parties can agree to settle the dispute at any point during the process.
(9) If the department fails to comply with the deadlines in this rule, the taxpayer may immediately refer the matter to the ODR.
History: 15-1-201, 15-1-211, 15-23-108, MCA; IMP, 15-1-211, 15-1-406, 15-8-601, 15-23-102, 15-23-107, MCA; NEW, 2002 MAR p. 3048, Eff. 11/1/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2014 MAR p. 1527, Eff. 7/11/14; AMD, 2015 MAR p. 1509, Eff. 9/25/15; AMD, 2016 MAR p. 2073, Eff. 11/11/16.