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Tax Appeal Board approves $30,984 land valuation for Tonya "Zoe" Smith, sets higher building value
Summary
At its Jan. 6 meeting, the Anaconda-Deer Lodge County Tax Appeal Board approved a land taxable valuation of $30,984 for 103 N Cedar St and denied the appellant's requested $15,000 building valuation, determining buildings should be valued at $32,145.
At its Jan. 6, 2026 meeting in Anaconda, the Anaconda-Deer Lodge County Tax Appeal Board approved a land taxable valuation of $30,984.00 for the property at 103 N Cedar St (parcel 30-1285-03-1-19-04-0000) after hearing an appeal from Tonya "Zoe" Smith. The appellant had requested a land valuation of $30,984.00 and a buildings-and-improvements valuation of $15,000.00.
Department of Revenue representatives presented time-trend analyses, land model sales information and supporting exhibits to justify the department's valuation. The board reviewed Exhibits 1–3 submitted by the appellant (comparables, property photos, and the property record card) alongside the DOR materials and said the decision was based on the clarity of documents provided by both sides. The board denied the appellant's requested $15,000 buildings valuation and determined that the taxable valuation for buildings and improvements should be $32,145.00.
The docket lists David Elias as Chairman and Jessica Dailey as Secretary for the board. The record for this docket shows the Oath was administered at 10:00 a.m.; the first docket portion concluded with an adjournment time noted at 10:47 a.m. The transcript identifies the Department of Revenue (DOR) as having presented multiple exhibits in support of its valuation; specific exhibit numbers for the appellant were recorded as Exhibit 1 (Comparables), Exhibit 2 (Pictures of Property), and Exhibit 3 (Property Record Card).
