PacifiCorp v. State, Department of Revenue

¶1 Montana Department of Revenue (DOR) appeals from an order denying its motion to dismiss for lack of subject matter jurisdiction entered in the District Court of the First Judicial District, Lewis and Clark County.

¶2 PacifiCorp protested DOR’s 2005 valuation of its operating property. The denial of the protest was, by agreement, filed directly with the State Tax Appeal Board (STAB). Following a hearing, STAB affirmed DOR’s valuation. PacifiCorp subsequently filed a notice of appeal with the First Judicial District Court.

¶3 DOR moved the District Court to dismiss the appeal on the basis that…