ARM 42.18.124. CLARIFICATION OF VALUATION PERIODS

(1) In compliance with 15-7-103, MCA: (a) For the taxable years from January 1, 2003, through December 31, 2008, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2002. (b) For the taxable years from January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2014.