ARM 42.20.301. APPLICATION FOR CLASSIFICATION AS NONPRODUCTIVE PATENTED MINING CLAIM

(1) A property owner whose property meets the requirements of a nonproductive patented mining claim, as provided in 15-6-133, MCA, may apply to obtain that land classification on the department's form which is available at http://www.revenue.mt.gov. (2) Applications must be submitted within 30 days from the date on the classification and appraisal notice for the exemption to be considered for both years of the two-year valuation cycle. (a) Applications submitted more than 30 days from the date on the classification and appraisal notice will apply to the second year of the two-year valuation cycle only. (b) An applicant who does not apply during the first year of the valuation cycle must apply by March 1 of the second year of the valuation cycle. (3) The department will review the application and may conduct a field review. The department shall notify the applicant in writing whether the application has been approved or denied. (4) The department may change a nonproductive patented mining claim land classification if: (a) the property changes ownership; (b) the property is subdivided; or (c) the department determines the property no longer meets the nonproductive patented mining claim land requirements provided in ARM 42.20.303.