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Code · Montana · Title 15 — Taxation · Chapter 7 · Part 1

15-7-112. Equalization of valuations.

48 words·~1 min read·/mt/title-15/chapter-7/part-1/15-7-112·

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15-7-112 . Equalization of valuations. The method of appraisal and assessment provided for in 15-7-111 must be used in each county of the state so that comparable properties with similar full market values and subject to taxation in Montana have substantially equal taxable values in the tax year.
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