Section 15-23-102 - Independent appraisal option(1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing: (a) on a particular independent appraiser to do an appraisal;(b) to share the costs of the independent appraisal; and(c) to accept the results of the appraisal.(2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.Amended by Laws 2021, Ch. 142,Sec. 38, eff. 10/1/2021.Amended by Laws 2013, Ch. 419, Sec. 6, eff. 5/6/2013.En. 84-7802 by Sec. 2, Ch. 98, L. 1977; R.C.M. 1947, 84-7802; (1)En. Sec. 1, Ch. 253, L. 1983; amd. Sec. 15, Ch. 526, L. 1983; amd. Sec. 3, Ch. 36, L. 1999.