Revise property taxes and special assessments

LC 991 revises Montana's property taxation rules by clarifying the difference between taxes and special assessments. It requires special assessments (not taxes) to directly benefit specific properties through services, with the benefit matching the cost and being realized within a reasonable timeframe. The bill also excludes certain rural properties without residential structures from rural special district assessments and allows direct appeals to the Montana Tax Appeal Board for Department of Revenue decisions on property tax exemptions. These changes primarily affect property owners in local districts and local governments imposing assessments.