1. (1) If a taxpayer is satisfied with the department's appraisal report, no further action is required. The department will notify the taxpayer that the appraisal is final by issuing an assessment notice on or before July 1 of the year of assessment.

2. (2) If a taxpayer is dissatisfied, or otherwise objects to the department's appraisal report, the taxpayer must submit a Request for Informal Review (Form CAB-8) or a written objection to the department within 20 days of the date of the appraisal report. The department's contact information will be provided in the appraisal report and in the Form CAB-8.

   1. (a) The taxpayer's submission may be sent by U.S. mail or electronic mail but must be postmarked (for U.S. Mail) or received by the department (for electronic mail) within the
      20-day period.
   2. (b) The taxpayer may request one extension of up to ten days provided the department receives the request within the 20-day period.
   3. (c) In no case shall the taxpayer's response time exceed 30 days from the date on the department's appraisal report.
3. (3) The department considers a taxpayer's failure to submit the Form CAB-8 or a detailed letter explaining the reasons for disputing the Notice of Determination within the time prescribed in (2) as the taxpayer's acceptance of the appraisal report as correct and final.

4. (4) Within 15 days after its receipt of the taxpayer's Form CAB-8 or a detailed letter explaining the reasons for disputing the Notice of Determination, the department will review the submission and determine whether it agrees or disagrees with the taxpayer. The department will notify the taxpayer, in writing, of the department's conclusions.

   1. (a) If the department agrees with the taxpayer, the department will revise the appraisal report and issue a final assessment notice.
   2. (b) If the department disagrees with the taxpayer, it will provide the taxpayer with the reasons for the disagreement and issue a Notice of Determination and revised appraisal report, if applicable, which will include a copy of the department's dispute resolution (i.e., appeal) procedures and Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies (Form CAB-9).

5. (5) If a taxpayer appeals the department's Notice of Determination, the taxpayer shall:

   1. (a) submit either a Form CAB-9 or a detailed letter explaining the reasons for disputing the Notice of Determination with the Office of Dispute Resolution (the ODR) within 15 days of the date on the Notice of Determination to request a hearing; or
   2. (b) file an appeal with the Montana Tax Appeal Board.
6. (6) A taxpayer's Form CAB-9 or a detailed letter explaining the reasons for disputing the Notice of Determination may be sent to the ODR by U.S. mail or electronic mail and must be postmarked (for U.S. Mail) or received (for electronic mail) within 15 days of the date of the Notice of Determination. The ODR's contact information will be provided in the Form CAB-9.
7. (7) For appeals submitted to the ODR, the department's dispute resolution rules found in ARM 42.2.613 through 42.2.621 will apply. The department has 180 calendar days from the referral date to resolve the matter.
8. (8) The parties may settle the appeal at any point during the appeal process.
9. (9) If the department fails to comply with the deadlines in this rule, the taxpayer may immediately refer the matter to the ODR.

Authorizing statute(s): 15-1-201, 15-1-211, 15-23-108, MCA

Implementing statute(s): 15-1-211, 15-1-406, 15-7-102, 15-8-601, 15-23-102, 15-23-107, MCA

History: NEW, 2002 MAR p. 3048, Eff. 11/1/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2014 MAR p. 1527, Eff. 7/11/14; AMD, 2015 MAR p. 1509, Eff. 9/25/15; AMD, 2016 MAR p. 2073, Eff. 11/11/16; AMD, Notice No. 2025-5, Eff. 3/29/25.