Archives West Finding Aid

The Montana State Board of Equalization was created by Article XII of the 1889 Constitution. Under this article, the Board was to be composed of the Governor, the Secretary of State, the State Treasurer, the State Auditor, and the Attorney General. Their duties included adjusting and equalizing the valuation of taxable property in existing counties, to oversee county boards of equalization, and to perform other duties as assigned by law. In 1923 the Board was reorganizaed by a consitutional ammendment. The new State Board of Equalization consisted of three members appointed by the Governor with the consent of the Senate; members were appointed for terms of six years. The reorganized Board was responsible for additional duties. These duties included annually assessing the property of all railroads, telegraph and telephone lines, and electrical lines; adjusting the valuation of county property; supervising the administration of state tax laws; investigating and holding hearings on all suspected cases of non-compliance with state revenue laws; and recommending legislation for the better administration of fiscal laws. The 1972 Constitution did not reinstate the State Board of Equalization and it was, consequently, disbanded. The duties of the Board were taken over by the Department of Revenue and the State Tax Appeal Board.