Department of Revenue v. State Tax Appeal Board

This is an appeal by the Department of Revenue from a decision of the District Court of the Eighth Judicial District, in and for Cascade County, affirming a decision of the State Tax Appeal Board providing for a blanket 34 percent reduction in the Department’s appraisal of the improvements on certain parcels of commercial real property in Cascade County. The Board is joined by thirty-eight taxpayers as respondents. Briefs amicae have been received from taxpayers of several other counties. The decision of the District Court is reversed.

Respondent taxpayers applied to the Cascade County Tax…