15-23-102. Independent appraisal option.
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/mt/title-15/chapter-23/part-1/15-23-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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:
(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.