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Goals and Objectives - 2011 Biennium

State Tax Appeal Board

  • Goal 1: To timely hear and make decisions on tax appeals filed with this board, in accordance with relevant state and federal law.
  • Goal 2: To provide independent review for taxpayers, and/or for the Department of Revenue when they are dissatisfied with the decision of a county tax appeal board (in property tax matters); for taxpayers dissatisfied with the decision of the Department of Revenue in matters involving income taxes (Section 15-30-147, MCA), corporate taxes (Section 15-31-532, MCA), severance taxes, centrally assessed property, and new industry (Section 15-2-302, MCA), tobacco taxes (Section 16-11-149 and 15-2-302, MCA), and applications for tax exemption and property tax assistance (Section 15-2-302, MCA); for taxpayers dissatisfied with the decision of the Department of Transportation on dyed diesel fuel taxes (Sections 15-70-111 and 15-2-210 (3), MCA) or motor fuels taxes (Section 15-2-302, MCA); and taxpayers dissatisfied with the decision of the Department of Justice on motor vehicle taxes (Section 15-2-301, MCA).
  • Goal 3: To train and prepare the 56 county tax appeal boards to timely hear and make decisions on taxpayer appeals of the Department of Revenue's assessment of their property, in accordance with relevant state and federal law.

County Tax Appeal Boards

  • To provide independent local review of Department of Revenue real and personal property assessments (Section 15-15-101(3), MCA).