ARM 42.18.130. PURPOSE OF THE 2015 REAPPRAISAL PLAN

(1) The purpose of the reappraisal plan is to ensure that taxable property in the state of Montana is classified and valued for tax purposes as accurately and uniformly as possible in accordance with the law and the Montana Constitution. This plan seeks to do all things necessary within the resources and information available to the department to secure a fair, just, and equitable valuation of all taxable property among counties, between the different classes of property, and between individual taxpayers. The plan requires the same methods of appraisal and assessment to be used in each county of the state and those valuations be equalized prior to being placed on the tax rolls as of January 1, 2015.