Montana Code 15-23-102. Independent appraisal option
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15-23-102. Independent appraisal option. (1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:
Terms Used In Montana Code 15-23-102
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Property: means real and personal property. See Montana Code 1-1-205
- Writing: includes printing. See Montana Code 1-1-203
(a)on a particular independent appraiser to do an appraisal;
(b)to share the costs of the independent appraisal; and
(c)to accept the results of the appraisal.
(2)Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.