Prohibit tax assessor entry to private property without permission

This bill requires the Montana Department of Revenue to obtain written permission from property owners before entering private land to conduct property tax appraisals or audits. It directly affects landowners and the state tax assessment staff by establishing new access rules that protect private property rights. Under the new provisions, the department must publish annual notices informing landowners of their right to be present during inspections and to request that an agent accompany assessors. If permission is denied or scheduling cannot be arranged, assessors must estimate property values without entering the land, and tax appeal boards cannot use denied entry as grounds to reject value adjustments unless the owner provides a certified appraisal. The law also clarifies that vehicle access is limited to established roads unless the landowner grants additional permission.