Montana Administrative Register Notice 42-2-807 No. 14   07/30/2009    
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In the matter of the amendment of ARM 42.20.515 relating to taxable value of newly taxable property






TO:  All Concerned Persons


1.  On June 11, 2009, the department published MAR Notice No. 42-2-807 regarding the proposed amendment of the above-stated rules at page 933 of the 2009 Montana Administrative Register, issue no. 11.


2.  A public hearing was held on July 1, 2009, to consider the proposed amendment.  Oral testimony was received at the hearing.  No written testimony was received following the hearing.  Oral testimony is summarized as follows along with the response of the department:


COMMENT NO. 1:  Harold Blattie of Montana Association of Counties (MACO) stated that the rules appear to reflect the intent of the statutory change made by the 2009 Legislature.


RESPONSE NO. 1:  The department thanks Mr. Blattie for his comments and participation in this important process.


COMMENT NO. 2:  Mary Whittinghill, Montana Taxpayer Association, stated she would like to have the department show her the phase-in process for more than one year for the class 4 property.  She asked what the mill levy effect would be.


            RESPONSE NO. 2:  The department has committed to calculate the newly taxable class 4 property using both phase-in value and the market value at the county level.  This will allow the department's Tax, Policy and Research Office to track the difference between the two methods over the reappraisal cycle.  The effects on the mill levies will not be known until the end of the reappraisal cycle.  The department will evaluate, but cannot commit to a specific mill levy analysis at this time.


3.  The department amends ARM 42.20.515 as proposed.


4.  An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes."  The department strives to make the electronic copy of this Adoption Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.



/s/  Cleo Anderson                                /s/  Dan R. Bucks

CLEO ANDERSON                               DAN R. BUCKS

Rule Reviewer                                      Director of Revenue


Certified to Secretary of State July 20, 2009


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