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72-16-401 72-16-402 72-16-403 72-16-411 72-16-412 72-16-413 72-16-414 72-16-415 72-16-416 72-16-417 72-16-418 72-16-419 72-16-420 72-16-421 72-16-422 72-16-423 72-16-424 72-16-425 72-16-431 72-16-432 72-16-433 72-16-434 72-16-435 72-16-436 72-16-437 72-16-438 72-16-439 72-16-440 72-16-441 72-16-442 72-16-443 72-16-445 72-16-446 72-16-447 72-16-448 72-16-449 72-16-450 72-16-451 72-16-452 72-16-453 72-16-454 72-16-455 72-16-456 72-16-457 72-16-458 72-16-459 72-16-460 72-16-461 72-16-462 72-16-463 72-16-464 72-16-465 72-16-471 72-16-472 72-16-473 72-16-474 72-16-475 72-16-476 72-16-477 72-16-478 72-16-479 72-16-480 72-16-481 72-16-482 72-16-491 72-16-492 72-16-493

Mont. Code Ann. § 72-16-425

(1997)

Reappraisal within one year -- appointment of appraiser -- procedure

(1) Within 1 year after the entry of an order or decree of the district court determining the value of an estate and assessing the tax thereon, the attorney general or the department of revenue may, if he or it believes that such appraisal, assessment, or determination has been erroneously, fraudulently, or collusively made, make application to the district judge for a reappraisal thereof.

(2) The district court to whom such application is made may thereupon appoint a competent person to reappraise such estate. Such appraiser shall possess the powers, be subject to the duties, shall give the notice, and receive the compensation provided by 72-16-412 through 72-16-425, inclusive. Such compensation shall be payable by the county treasurer out of any funds he may have on account of any tax imposed under the provisions of parts 1 through 8, upon the certificate of the district judge.

(3) The report of such appraiser shall be filed in the office of the clerk of the district court, and thereafter the same proceedings shall be taken and had by and before such district court as herein provided to be taken and had by and before the court.

(4) The determination and assessment of such district court shall supersede the former determination and assessment of such court and shall be filed in the office of the county treasurer, state treasurer, and department of revenue.

Official Annotations archive.org, 1997 edition
History:
En. Sec. 15, Ch. 65, L. 1923
Amd. Sec. 5, Ch. 150, L. 1925
Amd. Sec. 3, Ch. 141, L. 1927
Re-en. Sec. 10400.29, R.C.M. 1935
Amd. Sec. 91, Ch. 391, L. 1973
R.C.M. 1947, 91-4439.