ARM 42.18.124. VALUATION PERIODS

(1) In compliance with 15-7-103, MCA, for the taxable years from: (a) 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) 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 July 1, 2008. (c) January 1, 2015, through December 31, 2016, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2014. (d) January 1, 2017, through December 31, 2018, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2016.