Montana Code 15-8-112. Assessments to be made on classification and appraisal
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15-8-112. Assessments to be made on classification and appraisal. (1) The assessments of all lands, all city and town lots, and all improvements must be made on the classification and appraisal as made or caused to be made by the department.
Terms Used In Montana Code 15-8-112
- 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
(2)The percentage basis of assessed value as provided for in chapter 6, part 1, is determined and assigned by the department when it makes its assessment of the property that it is required to assess centrally. The department shall apportion the assessments to the various counties, and its determination is final except as to the right of review in the Montana tax appeal board or the proper court.