ARM 42.20.516
ARM 42.20.516. APPLICATION OF PHASE-IN PROVISIONS FOR CLASS TEN PROPERTIES THAT DECREASE IN VALUE DUE TO REAPPRAISAL
Cite as Mont. Admin. R. 42.20.516
(1) The department will not apply a phase-in percentage calculation to class ten properties when the reappraisal value decreased as a result of the reappraisal of those properties. The value to be used for assessment purposes for those properties will be the reappraisal value.