O'NEILL v. Department of Revenue

The Department of Revenue (DOR) appeals a July 24, 1986, order of the Second Judicial District Court, Silver Bow County. The order reversed the State Tax Appeal Board’s valuation of O’Neill’s property in 1982, accepted O’Neill’s valuation of the property, and ordered that O’Neill’s taxes be adjusted accordingly. We vacate and remand to the District Court for further development of the record.

DOR-presented five issues for our review:(1) Did the District Court err by substituting its judgment for that of STAB, thereby exceeding its scope of authority under Section 2-4-704, MCA?(2) Did the…