Revise deadline for appeal of county tax appeal board decision

The document header was changed from 'Authorized Print Version' to 'Enrolled Bill' to indicate the bill has been finalized and signed into law.

Official certification blocks for the Secretary of the Senate and President of the Senate were added to the end of the document.

Drafting artifacts, such as the 'SB 328.1' version number and placeholder brackets in the applicability section, were removed to finalize the text.

Added a mandatory 'de novo' review process for industrial property appeals, requiring the board to re-evaluate the case from the beginning rather than relying solely on the county board's record.

Required the state to provide a specific written explanation if it chooses not to use a taxpayer's submitted independent appraisal.

Mandated that the Montana Tax Appeal Board must obtain certified minutes and all testimony from the county board hearings before deciding an appeal.

Established a legal presumption that a taxpayer's independent appraisal is correct for residential properties, shifting the burden of proof to the state to rebut this claim.

The bill text was renumbered from SB 328 to SB 328.1, and the effective date section was updated to clarify when the new rules apply to future appeals.

The document title was updated from 'SB 328.1' to 'SB 328' to reflect its final enrolled status.

The header text was adjusted to explicitly label the document as an 'ENROLLED BILL' instead of an 'Authorized Print Version'.

Minor formatting changes were made to section headers and spacing throughout the text.

Bill number changed from LC 1910 to SB 328.1 and sponsor name added.

Minor whitespace formatting changes were made to existing legal clauses without altering their meaning.