Rosebud County v. Department of Revenue

Appellant Montana Department of Revenue (DOR) appeals from a judgment of the Sixteenth Judicial District Court, Rosebud County, invalidating the “Acquired Cost” method and reinstating the “Green Guide” as the method of determining market value of heavy equipment for property tax assessment. We affirm.

The plaintiff and appellant have set forth several issues which we consolidate and restate as follows:

1. Did the District Court err in denying DOR’s motion to dismiss on the grounds that plaintiff suffered no actual harm?

2. Did the District Court err in denying DOR’s motion to dismiss on the…