Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 2. MONTANA TAX APPEAL BOARD · Part 2. Powers and Duties
Montana Code Annotated

Mont. Code Ann. § 15-2-201 (2026)

Powers And Duties

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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 2
  4. Part 2
  5. 15-2-201 Powers and duties

TITLE 15. TAXATION

CHAPTER 2. MONTANA TAX APPEAL BOARD

Part 2. Powers and Duties

Powers And Duties

15-2-201. Powers and duties. (1) It is the duty of the Montana tax appeal board to:

(a) prescribe rules for the tax appeal boards of the different counties in the performance of their duties and for this purpose may schedule meetings of county tax appeal boards, and it is the duty of all invited county tax appeal board members to attend if possible, and the cost of their attendance must be paid from the appropriation of the Montana tax appeal board;

(b) hear appeals from decisions of the county tax appeal boards and assess attorney fees against the department when a taxpayer substantially prevails on the merits of an appeal of the value of class four residential property, as provided in 15-2-306;

(c) hear appeals from decisions of the department in regard to business licenses, property assessments, taxes, except determinations that an employer-employee relationship existed between the taxpayer and individuals subjecting the taxpayer to the requirements of chapter 30, part 25, and penalties.

(2) Oaths to witnesses in any investigation by the Montana tax appeal board may be administered by a member of the board or the member's agent. If a witness does not obey a summons to appear before the board or refuses to testify or answer any material questions or to produce records, books, papers, or documents when required to do so, that failure or refusal must be reported to the attorney general, who shall then institute proceedings in the proper district court to punish the witness for the neglect or refusal. A person who testifies falsely in any material matter under consideration by the board is guilty of perjury and punished accordingly. Witnesses attending must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the board.

(3) The Montana tax appeal board also has the duties of an appeal board relating to other matters as may be provided by law.

History: En. Sec. 8, Ch. 3, L. 1923; re-en. Sec. 2122.8, R.C.M. 1935; amd. Sec. 1, Ch. 137, L. 1957; amd. Sec. 1, Ch. 227, L. 1963; amd. Sec. 1, Ch. 211, L. 1971; amd. Sec. 52(a), Ch. 405, L. 1973; amd. Sec. 3, Ch. 38, L. 1974; R.C.M. 1947, 84-708; amd. Sec. 1, Ch. 502, L. 1981; amd. Sec. 3, Ch. 529, L. 1995; amd. Sec. 1, Ch. 329, L. 2015; amd. Sec. 2, Ch. 104, L. 2021; amd. Sec. 17, Ch. 142, L. 2021; amd. Sec. 2, Ch. 691, L. 2023.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1980–2026 · leading case: PacifiCorp v. State, 2011 MT 93, 253 P.3d 847.
Sort: Relevance Newest Treatment
PacifiCorp v. State, 2011 MT 93, 253 P.3d 847. · cites it 8× “¶ 58 PacifiCorp's appeal of the Department's appraisal required that STAB hear the appeal and render a final, binding decision. Sections 15-2-201(d), -302(5), MCA.”
Dep't of Revenue v. State Tax Appeal Bd., 613 P.2d 691 (Mont. 1980). · cites it 3× “” Pursuant to that requirement, section 15-2-201(l)(c), MCA, was enacted to give the Board general authority to hear appeals from the Department with regard to property assessments, and section 15-7-102(5), MCA, gives the Board specific power to determine appeals of appraisals.”
Menholt v. State, Dept. of Revenue, 2009 MT 38, 203 P.3d 792. · cites it 2× “Other than the mention of these two Rules, counsel for the Menholts fails to cite to any relevant authority to support this contention or to provide any analysis applying the rules to the facts at hand.”
Peretti v. State, Dep't of Revenue, 2016 MT 105, 372 P.3d 447. “¶5 STAB heard this appeal pursuant to its statutory responsibilities, §§ 15-2-201 and -301, MCA. Montana law requires that property be assessed at 100% of its market value, which is the value at which it would change hands between a willing buyer and seller.”
Puget Sound Energy, Inc. v. State, 2011 MT 141, 255 P.3d 171. · cites it 11× “Section 15-2-201(l)(d), MCA, authorizes STAB to “hear appeals from decisions of the department of revenue.”
O'Brien v. MT Dept. of Revenue, 2026 MT 132, 591 P.3d 619. · cites it 13× “This is 19 We were therefore required to read the not-quite-on-point § 84-709, RCM, in context of the Legislature’s 1973 scheme to determine the bounds of the newly-created MTAB’s “quasi-judicial” authority to directly review MDOR assessment decisions. Accordingly, in holding…”
Mont. Code Ann. § 15-2-201(1): 1 case
O'Brien v. MT Dept. of Revenue, 2026 MT 132, 591 P.3d 619. “This is 19 We were therefore required to read the not-quite-on-point § 84-709, RCM, in context of the Legislature’s 1973 scheme to determine the bounds of the newly-created MTAB’s “quasi-judicial” authority to directly review MDOR assessment decisions. Accordingly, in holding…”
Mont. Code Ann. § 15-2-201(1)(b): 1 case
O'Brien v. MT Dept. of Revenue, 2026 MT 132, 591 P.3d 619. “This is 19 We were therefore required to read the not-quite-on-point § 84-709, RCM, in context of the Legislature’s 1973 scheme to determine the bounds of the newly-created MTAB’s “quasi-judicial” authority to directly review MDOR assessment decisions. Accordingly, in holding…”
Mont. Code Ann. § 15-2-201(2): 2 cases
PacifiCorp v. State, 2011 MT 93, 253 P.3d 847. “¶ 58 PacifiCorp's appeal of the Department's appraisal required that STAB hear the appeal and render a final, binding decision. Sections 15-2-201(d), -302(5), MCA.”
O'Brien v. MT Dept. of Revenue, 2026 MT 132, 591 P.3d 619. “This is 19 We were therefore required to read the not-quite-on-point § 84-709, RCM, in context of the Legislature’s 1973 scheme to determine the bounds of the newly-created MTAB’s “quasi-judicial” authority to directly review MDOR assessment decisions. Accordingly, in holding…”
Mont. Code Ann. § 15-2-201(d): 1 case
PacifiCorp v. State, 2011 MT 93, 253 P.3d 847. “¶ 58 PacifiCorp's appeal of the Department's appraisal required that STAB hear the appeal and render a final, binding decision. Sections 15-2-201(d), -302(5), MCA.”
Mont. Code Ann. § 15-2-201(l)(c): 1 case
Dep't of Revenue v. State Tax Appeal Bd., 613 P.2d 691 (Mont. 1980). “” Pursuant to that requirement, section 15-2-201(l)(c), MCA, was enacted to give the Board general authority to hear appeals from the Department with regard to property assessments, and section 15-7-102(5), MCA, gives the Board specific power to determine appeals of appraisals.”
Mont. Code Ann. § 15-2-201(l)(d): 1 case
Puget Sound Energy, Inc. v. State, 2011 MT 141, 255 P.3d 171. “Section 15-2-201(l)(d), MCA, authorizes STAB to “hear appeals from decisions of the department of revenue.”
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