ARM 42.20.172. EXTENSION OF STATUTORY DEADLINE FOR ASSESSMENT REVIEWS

(1) For tax year 2010, the department will accept requests for informal assessment reviews for classes three, four, and ten. The owner of any land and improvements who: (a) missed the 2009 assessment notice appeal deadline; and (b) is dissatisfied with the 2009 appraisal or classification of the land or improvements, may request an informal review of the assessment notice by submitting a request for information review form (AB-26) to the local Department of Revenue office in the county in which the property is located, on or before June 30, 2010. (2) Adjustments to taxable value will be reflected only in tax year 2010. There will be no adjustments to the taxable value for tax year 2009. (3) After June 30, 2010 the department will only accept those AB-26 requests for informal reviews that are filed within 30 days of receipt of an assessment notice.