Pacific Power & Light Co. v. Department of Revenue

This is a judicial review of an administrative action. The District Court for the First Judicial District, Lewis and Clark County, affirmed the decision of the State Tax Appeals Board to dismiss the challenge made by petitioners and appellants to the classification of their “beneficial use” interest in electrical transmission lines. We affirm.

The issue is whether a taxpayer whose assessment has been revised by the Department of Revenue has a right to administrative review of the assessment in its entirety, or of only those aspects of the assessment which were changed in the revision.

Petitioner…