Duties of the Montana Tax Appeal Board (per §15-2-201, MCA), are to:

• (a) prescribe rules for the tax appeal boards of the different counties in the performance of their duties and for this purpose may schedule meetings of county tax appeal boards, . . . ;
• (b) grant, at its discretion, whenever good cause is shown and the need for the hearing is not because of taxpayer negligence, permission to a county tax appeal board to meet beyond the normal time period provided for in 15-15-101 (2) to an appeal;
• (c) hear appeals from decisions of the county tax appeal boards;
• (d) hear appeals from decisions of the department of revenue in regard to business licenses, property assessments, taxes and penalties.