Department of Revenue v. Jarrett

Amos Jarrett, respondent was denied a request for a tax refund by the Yellowstone County Commissioners. He appealed to the Yellowstone County Tax Appeal Board which found in his favor. The Department of Revenue appealed to the State Tax Appeal Board which determined that respondent was due a tax refund. The Department filed for judicial review and both parties moved for summary judgment. The District Court entered summary judgment in favor of the respondent. The Department appeals.

The respondent owns a lot in Yellowstone County. For the years 1978 through 1981 respondent received tax…