15-2-302. Direct appeal from department decision to state tax appeal board -- hearing. (1) (a) An appeal of a final decision of the department of revenue involving one of the matters provided for in subsection (1)(b) must be made to the state tax appeal board.
(b) Final decisions of the department for which appeals are provided in subsection (1)(a) are final decisions involving:
(i) property centrally assessed under chapter 23;
(ii) classification of property as new industrial property;
(iii) any other tax, other than the property tax, imposed under this title; or
(iv) any other matter in which the appeal is provided by law.
(2) A person may appeal the department's annual assessment of an industrial property to the state board as provided in this section or to the county tax appeal board for the county in which the property is located as provided in Title 15, chapter 15, part 1.
(3) The appeal is made by filing a complaint with the state board within 30 days following receipt of notice of the department's final decision. The complaint must set forth the grounds for relief and the nature of relief demanded. The state board shall immediately transmit a copy of the complaint to the department.
(4) The department shall file with the state board an answer within 30 days following filing of a complaint.
(5) The state board shall conduct the appeal in accordance with the contested case provisions of the Montana Administrative Procedure Act.
(6) The decision of the state board is final and binding upon all interested parties unless reversed or modified by judicial review. Proceedings for judicial review of a decision of the state board under this section are subject to the provisions of 15-2-303 and the Montana Administrative Procedure Act to the extent that it does not conflict with 15-2-303.