- (1) The department adopts the 2009 WSATA-CCAP (Western States Association of Tax Administrators - Committee on Centrally Assessed Properties) appraisal handbook, published in August 2009, available at wsata-ccap.org, as the reference and overall appraisal guide for conducting unit valuations of centrally assessed properties in Montana.
- (2) The department adopts the NCUVS (National Conference of Unit Valuation States) standards, published in October 2005, available at www.NCUVS.org , link to "standards," as standards when conducting unit valuations of centrally assessed properties.
Authorizing statute(s): 15-1-201, MCA
Implementing statute(s): 15-8-101, 15-8-111, MCA
History: NEW, 2010 MAR p. 2993, Eff. 12/24/10; AMD, 2015 MAR p. 2149, Eff. 12/11/15.