Montana legislation · 2025 Regular Session
Montana SB328: Revise deadline for appeal of county tax appeal board decision
Status: Signed into law, May 8, 2025
What the bill says
An act revising the deadline for appeal of a county tax appeal board decision to the montana tax appeal board; amending section 15-2-301, mca; and providing an immediate effective date and an applicability date.
From the engrossed text:
AN ACT REVISING THE DEADLINE FOR APPEAL OF A COUNTY TAX APPEAL BOARD DECISION TO THE MONTANA TAX APPEAL BOARD; AMENDING SECTION 15-2-301, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND AN APPLICABILITY DATE. Section 1. Section 15-2-301, MCA, is amended to read: "15-2-301. Appeal of county tax appeal board decisions. (1) (a) The county tax appeal board shall mail a copy of its decision to the taxpayer and to the property assessment division of the department of revenue. (b) If the appearance provisions of 15-15-103 have been complied with, a person or the department on behalf of the state or any municipal corporation aggrieved by the action of the county tax appeal board may appeal to the Montana tax appeal board by filing with the Montana board a notice of appeal within the later or (ii) 30 calendar days after the receipt of the decision of date the county board mails its decision. (c) The notice of appeal must specify the action complained of and the reasons assigned for the complaint. (c)(d) Notice of acceptance of an appeal must be given to the county board by the Montana board. (d)(e) The Montana board shall set the appeal for hearing either in its office in the capital or at the county seat as the Montana board considers advisable to facilitate …
Sponsors
- Zolnikov, Daniel (R, 22) · primary sponsor
- Nikolakakos, George (R, 22)
Latest actions
- : Chapter Number Assigned
- : (S) Signed by Governor
- : (S) Transmitted to Governor
- : (H) Signed by Speaker
- : (S) Signed by President
- : (S) Returned from Enrolling
- : (S) Sent to Enrolling
- : (H) 3rd Reading
- : (H) Scheduled for 3rd Reading
- : (H) 2nd Reading
Votes
- Do Concur (March 31, 2025): 99 yea, 0 nay, passed
- Do Concur (March 29, 2025): 97 yea, 0 nay, passed
- Do Pass (March 3, 2025): 50 yea, 0 nay, passed
- Do Pass (March 1, 2025): 45 yea, 5 nay, passed
Subjects: Taxation, Counties, Taxation--Property
Common questions
- What is SB328?
- SB328 is a bill in the Montana Legislature (2025 Regular Session): Revise deadline for appeal of county tax appeal board decision.
- What does SB328 do?
- In its own words: An act revising the deadline for appeal of a county tax appeal board decision to the montana tax appeal board; amending section 15-2-301, mca; and providing an immediate effective date and an applicability date.
- What is the status of SB328?
- Signed into law as of May 8, 2025. Latest action: Chapter Number Assigned (May 8, 2025).
- Who sponsored SB328?
- Zolnikov, Daniel (R, 22), with 1 co-sponsor.
- Where is the official record for SB328?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1910
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.