(1) If the appearance provisions of 15-15-103 (1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301.
(2) If an appeal has been automatically granted by a county tax appeal board pursuant to 15-15-103 (2), the department, on behalf of the state, or any municipal corporation aggrieved by the action may appeal to the Montana tax appeal board under 15-2-301. The time for filing an appeal commences on receipt by the department of the written notification required by 15-15-103 (2)(b).