United Grain Corp. v. Department of Revenue

The taxpayer, United Grain Corporation (United), appeals, and the Department of Revenue (DOR) cross-appeals an order of the First Judicial District Court, Lewis and Clark County, which reclassified certain property owned by United and which affirmed a prior valuation of said property. The District Court’s holding reversed in part, remanded in part, and affirmed in part a prior decision of the State Tax Appeal Board (STAB). We affirm the District Court’s order.

United raises the following issue on appeal:(1) Whether DOR has properly determined the market value of United’s grain elevators.

DOR…