1. (1) A property owner whose property meets the requirements of a nonproductive patented mining claim, as provided in 15-6-133, MCA, may apply to obtain that land classification on the department's form which is available at http://www.revenue.mt.gov.

2. (2) Applications must be submitted within 30 days from the date on the classification and appraisal notice for the exemption to be considered for both years of the two-year valuation cycle.

   1. (a) Applications submitted more than 30 days from the date on the classification and appraisal notice will apply to the second year of the two-year valuation cycle only.
   2. (b) An applicant who does not apply during the first year of the valuation cycle must apply by March 1 of the second year of the valuation cycle.
3. (3) The department will review the application and may conduct a field review. The department shall notify the applicant in writing whether the application has been approved or denied.

4. (4) The department may change a nonproductive patented mining claim land classification if:

   1. (a) the property changes ownership;
   2. (b) the property is subdivided; or
   3. (c) the department determines the property no longer meets the nonproductive patented mining claim land requirements provided in ARM 42.20.303.

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

Implementing statute(s): 15-6-101, 15-6-133, 15-7-102, 15-8-111, MCA

History: NEW, 1987 MAR p. 106, Eff. 1/30/87; TRANS, from ARM 42.21.201, 1987 MAR p. 1214, Eff. 7/31/87; AMD, 2002 MAR p. 3723, Eff. 12/27/02; AMD, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2015 MAR p. 2350, Eff. 1/1/16; AMD, 2026 MAR, Notice No. 2026-448, Eff. 3/21/26.