{"data":{"id":"us-mt/15-16-604","jurisdiction":"us-mt","citation":"15-16-604","heading":"Judicial review of tax refund denials.","body":"(1) A taxpayer aggrieved by a final decision of the board of county commissioners under 15-16-603 is entitled to a judicial review of the decision under this section.\n(2) Proceedings for review of a decision of the board of county commissioners must be instituted by filing a petition for judicial review in the district court of the county within 30 days of receipt of the board's decision. A copy of the petition must be served on the board of county commissioners within 10 days of the filing of the petition.\n(3) Review of a decision of the board of county commissioners must be conducted by the district court under the standards of review set out in 2-4-704. Additional evidence may be received by the district court under the standards set out in 2-4-703.","path":["TITLE 15. TAXATION","CHAPTER 16. COLLECTION OF PROPERTY TAXES","Part 6. Refunds"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0160/part_0060/section_0040/0150-0160-0060-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:54Z","sha256":"a61a6ae5739964c2e2d4f4da479dc096cb45ae19d6255982d6f1a9758d93347b","source_id":"us-mt","stale":false,"prev":"us-mt/15-16-603","next":"us-mt/15-16-605"},"notice":"GroundRules: Original legal text. Not legal advice."}