(1) For each reappraisal period the department shall develop and adopt the Montana Reappraisal Plan, the Montana Agricultural Land Classification Manual, and the Montana Forest Land Classification Manual to be used during the reappraisal cycle. The plan and manuals will be used for valuing residential land and improvements, commercial land and improvements, industrial land and improvements, new construction, use changes, agricultural land, and forest land.

(2) The plan and manuals provide detail on the valuation processes the department uses.

(3) The plan and manuals incorporate the department's duties as provided in 15-1-701 through 15-7-103, MCA, and the department shall consider them when performing these duties.

(4) The plan and manuals shall guide department appraisers in the application of approved appraisal practices, including but not limited to the three approaches to property valuation: market, cost, and income.

(5) The publication date and use for each is set forth in ARM 42.18.122.