15-23-102. Independent appraisal option. (1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:

Terms Used In Montana Code 15-23-102

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Property: means real and personal property. See Montana Code 1-1-205
  • Writing: includes printing. See Montana Code 1-1-203

(a)on a particular independent appraiser to do an appraisal;

(b)to share the costs of the independent appraisal; and

(c)to accept the results of the appraisal.

(2)Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.