Hi-Line Radio Fellowship v. Department of Revenue

Hi-Line Radio Fellowship appeals an order of the Twelfth Judicial District Court, Hill County, affirming the State Tax Appeal Board’s denial of tax exemption status for appellant. We remand to the State Tax Appeal Board (STAB) with instructions to rehear this matter for further development of the record, and a determination of whether the property is exempt under the educational or public charity exemptions.

Appellant Hi-Line Radio Fellowship (Hi-Line) is a non-profit corporation which operates a radio broadcasting business in Havre, Montana. Respondent is the Department of Revenue of the…