ARM 42.20.660. NONIRRIGATED SUMMER FALLOW FARM LAND

(1) The following is the schedule for the nonirrigated summer fallow farm land productive capacity values for each year of the reappraisal cycle beginning January 1, 2003: (a) Productive capacity values are calculated by using the formula defined in 15-7-201 , MCA. (b) The department will apply a phase-in percentage as defined in 15-7-111 , MCA, and ARM 42.20.503 to the full reappraisal productive capacity values for nonirrigated summer fallow farm land for the reappraisal cycle beginning January 1, 2003. NONIRRIGATED FARMLAND, SUMMER FALLOW BASIS Bu. Wheat 2003 2004 2005 Per Acre Assessed Assessed Assessed GRADE Summer Fallow Value/AC Value/AC Value/AC 1a8 40+ $317.07 $324.84 $332.62 1a7 38 - 39 $301.41 $308.80 $316.20 1a6 36 - 37 $285.75 $292.76 $299.77 1a5 34 - 35 $270.09 $276.72 $283.34 1a4 32 - 33 $254.44 $260.68 $266.92 1a3 30 - 31 $238.78 $244.64 $250.49 1a2 28 - 29 $223.12 $228.59 $234.07 1a1 26 - 27 $207.46 $212.55 $217.64 1a 24 - 25 $191.81 $196.51 $201.22 1b 22 - 23 $176.15 $180.47 $184.79 2a 20 - 21 $160.49 $164.43 $168.36 2b 18 - 19 $144.83 $148.39 $151.94 2c 16 - 17 $129.17 $132.34 $135.51 3a 14 - 15 $113.52 $116.30 $119.09 3b 12 - 13 $97.86 $100.26 $102.66 4a 10 - 11 $82.20 $84.22 $86.24 4b 8 - 9 $66.54 $68.18 $69.81 5 < 8 $31.32 $32.08 $32.85 NONIRRIGATED FARMLAND, SUMMER FALLOW BASIS Bu. Wheat 2006 2007 2008 Per Acre Assessed Assessed Assessed GRADE Summer Fallow Value/AC Value/AC Value/AC 1a8 40+ $340.40 $348.18 $355.96 1a7 38 - 39 $323.59 $330.98 $338.38 1a6 36 - 37 $306.78 $313.79 $320.80 1a5 34 - 35 $289.97 $296.60 $303.22 1a4 32 - 33 $273.16 $279.40 $285.64 1a3 30 - 31 $256.35 $262.21 $268.07 1a2 28 - 29 $239.54 $245.01 $250.49 1a1 26 - 27 $222.73 $227.82 $232.91 1a 24 - 25 $205.92 $210.63 $215.33 1b 22 - 23 $189.11 $193.43 $197.75 2a 20 - 21 $172.30 $176.24 $180.18 2b 18 - 19 $155.49 $159.04 $162.60 2c 16 - 17 $138.68 $141.85 $145.02 3a 14 - 15 $121.87 $124.66 $127.44 3b 12 - 13 $105.06 $107.46 $109.86 4a 10 - 11 $88.25 $90.27 $92.29 4b 8 - 9 $71.44 $73.07 $74.71 5 < 8 $33.62 $34.39 $35.16