Mont. Code Ann. § 15-2-102

15-2-102 . Qualification and compensation. (1) To be appointed a member of the Montana tax appeal board, a person must possess knowledge of the subject of taxation and skill in matters relating to taxation. A member may not hold any other state office or any office under the government of the United States or under the government of any other state. The person shall devote the entire time to the duties of the office and may not hold any other position of trust or profit or engage in any occupation or business interfering or inconsistent with the person's duties. The Montana tax appeal board is attached to the department of administration for administrative purposes only as provided in 2-15-121 . However, the board may hire its own personnel, and 2-15-121 (2)(d) does not apply.

(2) Montana tax appeal board members must be paid a salary within the occupational wage range for the occupation designated by the department of administration as provided in subsection (3). Montana tax appeal board members must receive pay and pay adjustments consistent with those required by the legislature for state employees in 2-18-303 and 2-18-304 . The member designated as presiding officer as provided for in 15-2-103 must receive an additional 5% in salary. All members of the board must receive travel expenses as provided for in 2-18-501 through 2-18-503 when away from the capital on official business.

(3) The department of administration shall determine the appropriate occupation for the Montana tax appeal board members in the same manner that it determines the occupation for employees in state government pursuant to Title 2, chapter 18.

(4) The governor shall set the salary of the Montana tax appeal board members within the occupational wage range established by the department of administration.