Montana Administrative Register Notice 42-2-777 No. 20   10/25/2007    
    Page No.: 1645 -- 1646
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In the matter of the proposed amendment of ARM 42.18.128 and 42.19.501 relating to property taxes - appraisal plan definitions and disabled veterans


TO: All Concerned Persons


1. On November 15, 2007, at 9:00 a.m., a public hearing will be held in the 4 East Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment of the above-stated rules.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.


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, contact the Department of Revenue no later than 5:00 p.m., November 5, 2007, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov.


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


42.18.128 DEFINITIONS The following definitions apply to terms used in this subchapter:

(1) "CALP" means a computer assisted land pricing model system.

(1) through (4) remain the same but are renumbered (2) through (5).


AUTH: 15-7-111, MCA

IMP: 15-7-139, MCA


REASONABLE NECESSITY: The department is proposing to amend ARM 42.18.128 to add the definition of the department's computer assisted land pricing model system because this term is used in other rules in this chapter but was previously shown in the general definitions of rules for the department in Chapter 2.


42.19.501 PROPERTY TAX EXEMPTION FOR QUALIFIED DISABLED VETERANS (1) through (4) remain the same.

(5) A lot for purposes of the property tax exemption will be defined as the land beneath and immediately adjacent to the residence not to exceed one five acres. Land in excess of one five acres will not be exempt.

(6) and (7) remain the same.


AUTH: 15-1-201, MCA

IMP: 15-6-191, 15-6-211, MCA


REASONABLE NECESSITY: The department is proposing to amend ARM 42.19.501 because the 60th Legislature amended 15-6-211, MCA through Senate Bill 403 to change the maximum number of acres from one to five for certain disabled or deceased veterans' residences.


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: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov and must be received no later than November 26, 2007.


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


6. An electronic copy of this Notice of Public Hearing 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 Notice of Public Hearing 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.


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 mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Such 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 notice requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor was notified on August 10, 2007, by regular mail.


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

CLEO ANDERSON                                                  DAN R. BUCKS

Rule Reviewer                                                            Director of Revenue


Certified to Secretary of State October 15, 2007

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