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 pursuant to 15-1-211 may be taken to the state tax appeal board.

     History: 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.