{"data":{"id":"us-mt/15-23-102","jurisdiction":"us-mt","citation":"15-23-102","heading":"Independent appraisal option.","body":"(1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:\n(a) on a particular independent appraiser to do an appraisal;\n(b) to share the costs of the independent appraisal; and\n(c) to accept the results of the appraisal.\n(2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0010/section_0020/0150-0230-0010-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:59Z","sha256":"392dcf36f1f074f67908f2a8aad4151b1376ce335c112ea77dca162c56fc513a","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-101","next":"us-mt/15-23-103"},"notice":"GroundRules: Original legal text. Not legal advice."}