Montana Administrative Register Notice 42-2-900 No. 21   11/14/2013    
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In the matter of the amendment of ARM 42.18.124 pertaining to clarification of valuation periods






TO: All Concerned Persons


1. On December 5, 2013, at 3:30 p.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rule. The conference room is most readily accessed by entering through the east doors of the building.


2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on November 22, 2013. Please contact Laurie Logan, Department of Revenue, Director's Office, PO Box 7701, Helena, Montana 59604-7701; telephone 406.444.7905; fax 406.444.3696; or e-mail lalogan@mt.gov.


3. The rule proposed to be amended provides as follows, stricken matter interlined, new matter underlined:


42.18.124 CLARIFICATION OF VALUATION PERIODS (1) In compliance with 15-7-103, MCA:

(a) remains the same.

(b) For the taxable years from January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2014 July 1, 2008.


AUTH:  15-1-201, 15-7-111, MCA

IMP:  15-6-134, 15-7-103, 15-7-111, MCA


REASONABLE NECESSITY: The department proposes to amend ARM 42.18.124(1)(b) to correct an error that was created with an inadvertent amendment to the rule in 2012. The date of July 1, 2008, was accurate and should not have been changed.


4. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Laurie Logan, Department of Revenue, Director's Office, PO Box 7701, Helena, Montana 59604-7701; telephone 406.444.7905; fax 406.444.3696; or e-mail lalogan@mt.gov and must be received no later than ­­­December 12, 2013.


5. Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.


6. An electronic copy of this notice is available on the department's web site at revenue.mt.gov. It can be found by selecting the "Administrative Rules" link in the left hand column of the homepage under the "Public Meetings" heading. The department strives to make the electronic copy of this 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. While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable due to system maintenance or technical problems.


7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. A written request may be mailed or delivered to the person in 4 above or faxed to the office at 406.444.3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.


8. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.


9. With regard to the requirements of 2-4-111, MCA, the department has determined that the proposed amendment to the rule contained in this notice will not significantly or directly impact small businesses.




/s/ Laurie Logan                               /s/ Mike Kadas

LAURIE LOGAN                              MIKE KADAS

Rule Reviewer                                 Director of Revenue


Certified to Secretary of State November 4, 2013


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