15-2-306. Board to order refund. (1) In any appeal before the Montana tax appeal board when a taxpayer has paid property taxes or fees under written protest and the taxes or fees are held by the treasurer of a unit of local government in a protest fund, the Montana tax appeal board shall enter judgment, exclusive of costs, if the board finds that the property taxes or fees should be refunded.

(2) In addition to costs and attorney fees permitted under 25-10-711, the board shall award costs and reasonable attorney fees as determined by the board from the department to a taxpayer that substantially prevails on the merits of an appeal of the value of class four residential property. Costs and attorney fees awarded by the board are limited to cases in which the department appeals a decision of the county tax appeal board.

(3) The Montana tax appeal board's judgment issued pursuant to subsections (1) and (2) must be held in abeyance:

(a) until the time period for appeal has passed; or

(b) if the final decision of the Montana tax appeal board has been appealed in accordance with 15-2-303.

(4) For the purpose of this section, "substantially prevails" means:

(a) a judgment that results in a reduction in value from the department's appealed value of the taxpayer's property; and

(b) the amount of the reduction provided for in the judgment is greater than 25% of the difference between the value in the department's original appeal from the county tax appeal board proceeding and the value claimed by the taxpayer for the Montana tax appeal board or court proceeding.