PacifiCorp v. State

¶1 Montana Department of Revenue (Department) appeals the judgment of the First Judicial District Court, Lewis and Clark County, reversing the State Tax Appeal Board’s (STAB) conclusion that the Department had applied a “commonly accepted” method to assess the value of PacifiCorp’s Montana properties. PaeifiCorp cross-appeals the District Court’s conclusion that sufficient evidence existed in the record to support STAB’s conclusion that additional obsolescence did not exist to merit further adjustments to the Department’s original-cost-less-depreciation indicator of value.

¶2 We review the…