Special appraiser -- appointment
The district court, upon the application of any interested party, including the department of revenue, shall appoint a competent person as special appraiser to fix the fair market value at the time of the transfer thereof of the property of persons whose estate shall be subject to the payment of any tax imposed by parts 1 through 8.
Special appraiser -- appointment Repealed
The district court, upon the application of any interested party, including the department of revenue, Sec. 36, Ch. 9, Sp. L. May 2000. shall appoint a competent person as special appraiser to fix the fair market value at the time of the transfer thereof of the property of persons whose estate shall be subject to the payment of any tax imposed by parts 1 through 8.
| EnactedEn. SectionSec. 13, ChapterCh. 65, Laws ofL. 1923 |
| AmendedAmd. SectionSec. 2, ChapterCh. 141, Laws ofL. 1927 |
| ReenactedRe-en. SectionSec. 10400.17, Revised Codes of MontanaR.C.M. 1935 |
| AmendedAmd. SectionSec. 84, ChapterCh. 391, Laws ofL. 1973 |
| Revised Codes of MontanaR.C.M. 1947, 91-4427. |