MT SB302

Owners of class four residential property may elect to have the Montana Tax Appeal Board consider their appeal on an informal basis rather than through formal proceedings

Decisions made through the informal review process are final and binding on all parties, including the Department of Revenue, with no right to reconsideration or appeal to district court by either the taxpayer or department

The Montana Tax Appeal Board is required to adopt rules establishing procedures for conducting informal reviews

Applies to Montana Tax Appeal Board proceedings filed on or after the effective date of the act