ARM 42.21.163. PERSONAL PROPERTY TAX REFUND

(1) A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commissioners of the county where the property was assessed. (2) The application must contain: (a) the name and current mailing address of the applicant; (b) a complete description of the personal property; (c) the Montana property tax bill for the personal property under consideration with proof of full payment; (d) the date the personal property was removed from the state; (e) the location of the personal property upon removal from the state; and (f) proof that a property tax was paid on the personal property in another state, such as a verified paid property tax receipt.