Hanley v. Department of Revenue

This appeal is a continuation of what has been tabbed the “34% ” property tax controversy, which has been brewing in this state for several years. A group of Cascade County taxpayers brought this petition for declaratory judgment and writ of mandamus seeking reinstatement of property values which had been set by the county tax appeal board in 1980 and subsequently raised by the Department of Revenue. From the District Court’s order denying the petition this appeal is taken.

In 1975, the Montana legislature instituted a new procedure for appraisal of all taxable property in Montana. Section…