Allow a county to employ a property appraiser for property tax purposes

This bill allows Montana counties to hire their own property appraisers with approval from the state Department of Revenue, giving local governments more flexibility in how they assess property values for tax purposes. The legislation requires county appraisers to be state-certified and mandates that their valuations be used when certifying taxable property values. Additionally, the bill clarifies that both state and county appraisers may enter private land to conduct property inspections, provided they follow specific notice procedures that inform landowners of their right to be present during the appraisal process. If landowners refuse access, appraisers may estimate property values based on exterior inspections, and tax appeal boards cannot adjust these estimates unless the landowner provides their own certified appraisal or grants permission for entry.