(1) The organizational rule of the Montana Tax Appeal Board is set forth in ARM 2.1.101 and is herein adopted and incorporated by this reference.

(1) The Montana Tax Appeal Board has adopted and incorporated the attorney general's model procedural rules one through 28, by reference to such rules as stated in ARM 1.3.101 through ARM 1.3.233.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

(1) The final action of a county tax appeal board upon applications shall be entered in the record by order on forms prescribed by the Montana Tax Appeal Board. The orders shall specify the changes to be made in the assessment roll.

(2) A signed copy of a board's order shall be mailed to the applicant and to the property assessment division of the department of revenue within 3 days following the signing of the order.

(3) With respect to personal property, the decision of the county tax appeal board shall be final and binding on all interested parties for the tax year in question unless reversed or modified upon review by the Montana Tax Appeal Board.

(4) With respect to taxable real property and improvements thereon, the decision of a county tax appeal board shall be final and binding unless reversed or modified upon review by the Montana Tax Appeal Board. If the decision, of the county tax appeal board is not reviewed by the Montana Tax Appeal Board, it shall be final and binding on all interested parties for all subsequent tax years unless there is a change in the property itself or circumstances surrounding the property which affect its value. Statutory reappraisal by the Department of Revenue pursuant to 15-7-111, MCA, is a circumstance affecting the value of real property and improvements thereon.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

(1) With respect to personal property, the decision of the Montana Tax Appeal Board shall be final and binding upon the parties to the appeal for the tax year in question unless it is reversed or modified by the district court upon judicial review.

(2) With respect to taxable real property and improvements thereon, the decision of the Montana Tax Appeal Board shall be final and binding unless reversed or modified by the district court upon judicial review. If the decision of the Montana Tax Appeal Board is not reviewed by a district court, it is final and binding for subsequent tax years unless there is a change in the property itself or circumstances surrounding the property which affects its value. Statutory reappraisal by the Department of Revenue pursuant to 15-7-111, MCA, is a circumstance affecting the value of real property and improvements thereon.