ARM 42.20.505. CLASSIFICATION AND APPRAISAL NOTICES AND VALUATION REVIEWS FOR FOREST LAND PROPERTY

(1) As required by 15-7-102, MCA, the classification and appraisal notice shall include: (a) the reappraisal value; (b) the current year phase-in value for forest land property; (c) the total amount of mills levied against the property in the prior year; and (d) a statement that the notice is not a tax bill. (2) A taxpayer may seek a department review of any of the required valuation items set forth in (1)(a) and (b). Additionally, a taxpayer may request a review of any of the methods used to determine those values which are shown in (1)(a) and (b).