Legal Opinion

Department of Revenue v. State Tax Appeal Board

Montana Supreme Court

Decided January 10, 1980No. 14945Published

1Opinion of the CourtChief Justice Haswell

The State Department of Revenue has filed a petition for a writ of supervisory control in this Court seeking an order from this Court enjoining the State Tax Appeal Board from granting each owner of commercial property a 34% reduction in the appraised value of his property for tax purposes and directing the District Court of Cascade County to reopen cause No. 85980A for the reception of further evidence concerning the tax market value of commercial properties involved in that litigation.

The underlying dispute between the parties involves the statewide reappraisal completed in 1978. A number…

2Cases cited2 opinions

  1. State ex rel. Woodahl v. District Court of the First Judicial District ex rel. County of Lewis & ClarkMontana Supreme Court · 1976
  2. State ex rel. Jennings v. District Court of the Third Judicial DistrictMontana Supreme Court · 1978

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