15-2-101. Montana tax appeal board — appointment of members — term of office. There is a Montana tax appeal board composed of three members appointed by the governor for staggered terms with the advice and consent of the senate. However, a member appointed may serve until the next regular session of the legislature without the advice […]
15-2-102. Qualification and compensation. (1) To be appointed a member of the Montana tax appeal board, a person must possess knowledge of the subject of taxation and skill in matters relating to taxation. A member may not hold any other state office or any office under the government of the United States or under the government […]
15-2-103. Organization, quorum, sessions. The members of the Montana tax appeal board shall, without delay, meet at the state capital, and the governor shall designate one of their members as presiding officer. A majority of the board constitutes a quorum. The board is in continuous session and must be open for the transaction of business every […]
15-2-104. Employees — expenses — minutes — rules. The Montana tax appeal board may appoint a secretary and employ other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of the board may not exceed, in the aggregate during any fiscal […]
15-2-105. Office, furnishings, and supplies. The board shall keep its office at the capital and shall be provided with suitable and necessary offices and office furniture, printing, supplies, stationery, books, periodicals, and financial and commercial reports. History: En. Sec. 6, Ch. 3, L. 1923; re-en. Sec. 2122.6, R.C.M. 1935; amd. Sec. 50, Ch. 405, L. 1973; R.C.M. […]
15-2-106. Seal. The Montana tax appeal board shall have a seal and the seal must have the following words engraved on it, “Tax Appeal Board of the State of Montana”. The board shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the […]
